LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION May 10, 2011 TO: Honorable Joe Straus, Speaker of the House, House of Representatives FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB843 by Geren (Relating to the use of electronic means for the delivery of ad valorem tax bills to certain property owners and agents.), As Passed 2nd House No fiscal implication to the State is anticipated. The bill would amend Chapters 1 and 31 of the Tax Code, regarding property taxation, to provide for taxing units to send tax bills by electronic means if the assessor has implemented procedures to permit electronic delivery and the taxpayer or their agent submits a written request to the assessor on or before September 15. The bill would specify the content of the taxpayer request, and would authorize the Comptroller to prescribe, by rule, acceptable media, formats, content, and methods for the delivery of tax bills by electronic means. The bill would also make other conforming changes. The bill would establish a new procedure for the use of electronic means to deliver tax bills but would not change taxable values, tax rates, or any other variable that would affect property tax revenues. Consequently, there would be no fiscal impact to the state or units of local government. 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 10, 2011
TO: Honorable Joe Straus, Speaker of the House, House of Representatives FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB843 by Geren (Relating to the use of electronic means for the delivery of ad valorem tax bills to certain property owners and agents.), As Passed 2nd House
TO: Honorable Joe Straus, Speaker of the House, House of Representatives
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB843 by Geren (Relating to the use of electronic means for the delivery of ad valorem tax bills to certain property owners and agents.), As Passed 2nd House
Honorable Joe Straus, Speaker of the House, House of Representatives
Honorable Joe Straus, Speaker of the House, House of Representatives
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
HB843 by Geren (Relating to the use of electronic means for the delivery of ad valorem tax bills to certain property owners and agents.), As Passed 2nd House
HB843 by Geren (Relating to the use of electronic means for the delivery of ad valorem tax bills to certain property owners and agents.), As Passed 2nd House
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapters 1 and 31 of the Tax Code, regarding property taxation, to provide for taxing units to send tax bills by electronic means if the assessor has implemented procedures to permit electronic delivery and the taxpayer or their agent submits a written request to the assessor on or before September 15. The bill would specify the content of the taxpayer request, and would authorize the Comptroller to prescribe, by rule, acceptable media, formats, content, and methods for the delivery of tax bills by electronic means. The bill would also make other conforming changes. The bill would establish a new procedure for the use of electronic means to deliver tax bills but would not change taxable values, tax rates, or any other variable that would affect property tax revenues. Consequently, there would be no fiscal impact to the state or units of local government. The bill would take effect September 1, 2011.
The bill would amend Chapters 1 and 31 of the Tax Code, regarding property taxation, to provide for taxing units to send tax bills by electronic means if the assessor has implemented procedures to permit electronic delivery and the taxpayer or their agent submits a written request to the assessor on or before September 15.
The bill would specify the content of the taxpayer request, and would authorize the Comptroller to prescribe, by rule, acceptable media, formats, content, and methods for the delivery of tax bills by electronic means. The bill would also make other conforming changes. The bill would establish a new procedure for the use of electronic means to deliver tax bills but would not change taxable values, tax rates, or any other variable that would affect property tax revenues. Consequently, there would be no fiscal impact to the state or units of local government. 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