LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION February 23, 2011 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB316 by Fletcher (Relating to a requirement that certain appraisal districts provide for electronic signing and filing of a form for the designation of an agent.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Section 1.111(b) of the Tax Code, regarding property taxation, to require appraisal districts established for a county having a population of 500,000 or more to implement a system that allows the form for the designation of an agent to be signed and filed electronically. Current law provides for a property owner, manager, or specified persons authorized to act on behalf of an owner to designate an agent who is authorized to act on behalf of the property owner in tax matters. Because the bill is procedural in nature and does not affect property values, there would be no cost to the state. There could be costs associated with developing such a system to units of local government. The bill would take effect September 1, 2011. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
February 23, 2011
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB316 by Fletcher (Relating to a requirement that certain appraisal districts provide for electronic signing and filing of a form for the designation of an agent.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB316 by Fletcher (Relating to a requirement that certain appraisal districts provide for electronic signing and filing of a form for the designation of an agent.), As Introduced
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
HB316 by Fletcher (Relating to a requirement that certain appraisal districts provide for electronic signing and filing of a form for the designation of an agent.), As Introduced
HB316 by Fletcher (Relating to a requirement that certain appraisal districts provide for electronic signing and filing of a form for the designation of an agent.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Section 1.111(b) of the Tax Code, regarding property taxation, to require appraisal districts established for a county having a population of 500,000 or more to implement a system that allows the form for the designation of an agent to be signed and filed electronically. Current law provides for a property owner, manager, or specified persons authorized to act on behalf of an owner to designate an agent who is authorized to act on behalf of the property owner in tax matters. Because the bill is procedural in nature and does not affect property values, there would be no cost to the state. There could be costs associated with developing such a system to units of local government. The bill would take effect September 1, 2011.
The bill would amend Section 1.111(b) of the Tax Code, regarding property taxation, to require appraisal districts established for a county having a population of 500,000 or more to implement a system that allows the form for the designation of an agent to be signed and filed electronically. Current law provides for a property owner, manager, or specified persons authorized to act on behalf of an owner to designate an agent who is authorized to act on behalf of the property owner in tax matters.
Because the bill is procedural in nature and does not affect property values, there would be no cost to the state. There could be costs associated with developing such a system to units of local government. The bill would take effect September 1, 2011.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, KK, SD, SJS
JOB, KK, SD, SJS