LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION May 15, 2009 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB1030 by Callegari (Relating to the scheduling of hearings before appraisal review boards on property tax protests.), Committee Report 2nd House, Substituted No fiscal implication to the State is anticipated. The bill would amend the Tax Code to require an appraisal review board to reschedule an appraisal appeals hearing when a property owner who has not designated an agent fails to appear at the hearing, if the property owner meets certain criteria. The proposed change in law would apply only to a postponement of a hearing that is requested on or after the effective date of the bill. The bill would take effect immediately if it were to receive the required two-thirds vote in each house; otherwise, it would take effect September 1, 2009. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: LBB Staff: JOB, DB
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
May 15, 2009
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB1030 by Callegari (Relating to the scheduling of hearings before appraisal review boards on property tax protests.), Committee Report 2nd House, Substituted
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB1030 by Callegari (Relating to the scheduling of hearings before appraisal review boards on property tax protests.), Committee Report 2nd House, Substituted
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
HB1030 by Callegari (Relating to the scheduling of hearings before appraisal review boards on property tax protests.), Committee Report 2nd House, Substituted
HB1030 by Callegari (Relating to the scheduling of hearings before appraisal review boards on property tax protests.), Committee Report 2nd House, Substituted
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend the Tax Code to require an appraisal review board to reschedule an appraisal appeals hearing when a property owner who has not designated an agent fails to appear at the hearing, if the property owner meets certain criteria. The proposed change in law would apply only to a postponement of a hearing that is requested on or after the effective date of the bill. The bill would take effect immediately if it were to receive the required two-thirds vote in each house; otherwise, it would take effect September 1, 2009.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies:
LBB Staff: JOB, DB
JOB, DB