LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION May 20, 2011 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB645 by Orr (Relating to the information required to be included on a form for an application for an exemption from ad valorem taxation of property owned by a charitable organization.), As Engrossed No fiscal implication to the State is anticipated. The bill would amend Chapter 11 of the Tax Code, regarding property taxation and exemptions, to require that the exemption application forms prescribed by the Comptroller's Office allow charitable organization applicants to provide the organizations federal tax identification number in lieu of a drivers license number, personal identification certificate number, or a social security account number.Because the bill is procedural in nature and does not affect property values, tax rates, or the amount of penalties paid to taxing units, there would be no cost to local taxing units or the state.The bill 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, KKR, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
May 20, 2011
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB645 by Orr (Relating to the information required to be included on a form for an application for an exemption from ad valorem taxation of property owned by a charitable organization.), As Engrossed
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB645 by Orr (Relating to the information required to be included on a form for an application for an exemption from ad valorem taxation of property owned by a charitable organization.), As Engrossed
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
HB645 by Orr (Relating to the information required to be included on a form for an application for an exemption from ad valorem taxation of property owned by a charitable organization.), As Engrossed
HB645 by Orr (Relating to the information required to be included on a form for an application for an exemption from ad valorem taxation of property owned by a charitable organization.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 11 of the Tax Code, regarding property taxation and exemptions, to require that the exemption application forms prescribed by the Comptroller's Office allow charitable organization applicants to provide the organizations federal tax identification number in lieu of a drivers license number, personal identification certificate number, or a social security account number.Because the bill is procedural in nature and does not affect property values, tax rates, or the amount of penalties paid to taxing units, there would be no cost to local taxing units or the state.The bill 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, KKR, KK, SD, SJS
JOB, KKR, KK, SD, SJS