LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 89TH LEGISLATURE 2nd CALLED SESSION 2025
 
August 26, 2025

TO:
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB17 by Meyer (Relating to the requirements regarding notice of certain property tax-related information to be provided by taxing units and appraisal districts.), As Engrossed

No significant fiscal implication to the State is anticipated.

The bill would require the president of a school district's board of trustees to mail a notice of the budget and proposed tax rate meeting to each property owner in the district and would permit the publication of the notice in a newspaper. The bill would provide definitions and require additional information regarding taxes imposed and tax collections to be included in the prescribed notice.

The bill would provide definitions and prescribe the content, timing, and format of the notice text as well as the conditions under which notification is required.

The bill would require a taxing unit to mail a notice of a public hearing to adopt a tax rate to each property owner in the taxing unit's jurisdiction and would permit the publication in a newspaper. The bill would require additional information regarding taxes imposed and tax collections to be included in the prescribed notice.

The bill would direct the comptroller to determine the inflation rate and publish it in the Texas Register each year on July 1 or as soon thereafter as practicable.

The bill would direct the chief appraiser of each appraisal district to include certain prescribed text regarding taxes imposed and tax collections in the property tax database.

The bill would require the board of a general law district as defined by Chapter 49 of the Water Code to mail a notice of hearing on a tax rate to each property owner in the district and permits the publication in a newspaper of general circulation in the district. The bill would require additional information regarding taxes imposed and tax collections to be included in the prescribed notice.

Local Government Impact

The bill would require taxing units to mail notices of hearings on tax rates to each property owner in the taxing unit. The bill would prescribe the notification text that would inform the property owner of the potential revenue collected related to population growth and inflation as well as the proposed property tax rate. This new requirement would increase printing and postage costs for units of local government.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JMc, CMA, KK, SD, BRI