LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION

May 17, 2025

TO:	Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM:	Jerry McGinty, Director, Legislative Budget Board
IN RE:	HB4809 by Meyer (Relating to the authority of an owner of property that qualifies for an exemption as a historic or archaeological site to protest the allocation of the appraised value of the property between the land and the improvements to the land.), As Engrossed

No significant fiscal implication to the State is anticipated.

The bill would allow a property owner subject to a property tax exemption for a historic site to protest the appraised value of the structure or archeological site, the appraised value of the land, and the allocation of appraised value between the structure and archeological site and the land.

Local Government Impact

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

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JMc, SZ, KK, SD, BRI