LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION May 10, 2011 TO: Honorable Jeff Wentworth, Chair, Senate Committee on Open Government, Select FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB3307 by Munoz, Jr. (Relating to the confidentiality of certain home address information in ad valorem tax appraisal records.), As Engrossed No fiscal implication to the State is anticipated. The bill would amend Section 25.025 of the Tax Code, regarding property taxation, to add current or former U.S. attorneys, assistant U.S. attorneys, and the spouse and children of such attorneys, to those persons who are allowed to restrict public access to appraisal records that identify their home address. Under current law, if information in appraisal records identifies the home address of specified individuals (such as judges, peace officers, a victim of family violence, and certain attorneys) and one of these individuals chooses to restrict public access, the information in appraisal records is confidential and is available only for the official use of the appraisal district, the state, the Comptroller, and taxing units and political subdivisions. The bill would make procedural changes in the confidentiality of the home addresses of U.S. attorneys and their families. This proposal would not change taxable values, tax rates or any other variable directly affecting property tax revenues and, consequently, would not create a fiscal impact to the state or units of local government. The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2011. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, JT, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
May 10, 2011
TO: Honorable Jeff Wentworth, Chair, Senate Committee on Open Government, Select FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB3307 by Munoz, Jr. (Relating to the confidentiality of certain home address information in ad valorem tax appraisal records.), As Engrossed
TO: Honorable Jeff Wentworth, Chair, Senate Committee on Open Government, Select
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB3307 by Munoz, Jr. (Relating to the confidentiality of certain home address information in ad valorem tax appraisal records.), As Engrossed
Honorable Jeff Wentworth, Chair, Senate Committee on Open Government, Select
Honorable Jeff Wentworth, Chair, Senate Committee on Open Government, Select
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
HB3307 by Munoz, Jr. (Relating to the confidentiality of certain home address information in ad valorem tax appraisal records.), As Engrossed
HB3307 by Munoz, Jr. (Relating to the confidentiality of certain home address information in ad valorem tax appraisal records.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Section 25.025 of the Tax Code, regarding property taxation, to add current or former U.S. attorneys, assistant U.S. attorneys, and the spouse and children of such attorneys, to those persons who are allowed to restrict public access to appraisal records that identify their home address. Under current law, if information in appraisal records identifies the home address of specified individuals (such as judges, peace officers, a victim of family violence, and certain attorneys) and one of these individuals chooses to restrict public access, the information in appraisal records is confidential and is available only for the official use of the appraisal district, the state, the Comptroller, and taxing units and political subdivisions. The bill would make procedural changes in the confidentiality of the home addresses of U.S. attorneys and their families. This proposal would not change taxable values, tax rates or any other variable directly affecting property tax revenues and, consequently, would not create a fiscal impact to the state or units of local government. The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2011.
The bill would amend Section 25.025 of the Tax Code, regarding property taxation, to add current or former U.S. attorneys, assistant U.S. attorneys, and the spouse and children of such attorneys, to those persons who are allowed to restrict public access to appraisal records that identify their home address. Under current law, if information in appraisal records identifies the home address of specified individuals (such as judges, peace officers, a victim of family violence, and certain attorneys) and one of these individuals chooses to restrict public access, the information in appraisal records is confidential and is available only for the official use of the appraisal district, the state, the Comptroller, and taxing units and political subdivisions.
The bill would make procedural changes in the confidentiality of the home addresses of U.S. attorneys and their families. This proposal would not change taxable values, tax rates or any other variable directly affecting property tax revenues and, consequently, would not create a fiscal impact to the state or units of local government.
The bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2011.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, JT, KK, SD, SJS
JOB, JT, KK, SD, SJS