LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
 
April 2, 2025

TO:
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB361 by Bernal (Relating to the appraisal of a residence homestead for ad valorem tax purposes.), As Introduced

No significant fiscal implication to the State is anticipated.

The bill would require a chief appraiser to only consider the value of other properties with a residence homestead exemption located in the same neighborhood as the subject property when determining the market value of a residence homestead.

Local Government Impact

No significant fiscal implication to units of local government is anticipated.


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