LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION March 10, 2011 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB896 by Howard, Charlie (Relating to auxiliary members of an appraisal review board.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 6 of the Tax Code, regarding local administration of property taxation. The bill would allow an appraisal district board in a county with a population of 3.3 million or more to appoint auxiliary appraisal review board (ARB) members to hear taxpayer protests. A majority of the appraisal district board could select by resolution the number of auxiliary ARB members that the majority determines are appropriate. Auxiliary board members would be considered regular board members for all purposes related to the conduct of the hearing and could attend an ARB meeting and make a recommendation on a protest to the ARB but could not vote on any ARB determination, would not be counted toward a quorum, and could not serve as chairman or secretary of the ARB. The bill would provide for the selection, qualifications, and compensation of auxiliary ARB members. The bill would not change taxable values, tax rates, or any other variable affecting property tax revenues. Consequently, the bill 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 apply only to the appointment of an auxiliary ARB member for a term beginning on or after January 1, 2012. Local Government Impact No 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
March 10, 2011
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB896 by Howard, Charlie (Relating to auxiliary members of an appraisal review board.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB896 by Howard, Charlie (Relating to auxiliary members of an appraisal review board.), 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
HB896 by Howard, Charlie (Relating to auxiliary members of an appraisal review board.), As Introduced
HB896 by Howard, Charlie (Relating to auxiliary members of an appraisal review board.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 6 of the Tax Code, regarding local administration of property taxation. The bill would allow an appraisal district board in a county with a population of 3.3 million or more to appoint auxiliary appraisal review board (ARB) members to hear taxpayer protests. A majority of the appraisal district board could select by resolution the number of auxiliary ARB members that the majority determines are appropriate. Auxiliary board members would be considered regular board members for all purposes related to the conduct of the hearing and could attend an ARB meeting and make a recommendation on a protest to the ARB but could not vote on any ARB determination, would not be counted toward a quorum, and could not serve as chairman or secretary of the ARB. The bill would provide for the selection, qualifications, and compensation of auxiliary ARB members. The bill would not change taxable values, tax rates, or any other variable affecting property tax revenues. Consequently, the bill 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 apply only to the appointment of an auxiliary ARB member for a term beginning on or after January 1, 2012.
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, KK, SD, SJS
JOB, KK, SD, SJS