LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION May 6, 2011 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB975 by Dutton (Relating to eligibility to serve on the appraisal review board of an appraisal district.), As Engrossed No fiscal implication to the State is anticipated. The bill would amend Chapter 6 of the Tax Code, regarding property taxation and local administration, to provide that appraisal review board (ARB) members in all counties have a term limit of three consecutive terms, rather than apply that term limit only to ARB members in counties with populations of less than 100,000. The bill would remove auxiliary board members from this term limit and would repeal Section 6.412(f), which defines auxiliary board members. For counties with a population of more than 100,000, the bill would remove the prohibition on serving on an ARB if the individual served all or part of three previous terms as an ARB member or auxiliary board member. The bill would modify the term limits of ARB members and because it does not affect property values, tax rates, or the amount of penalties paid to taxing units, there would be no fiscal impact to local taxing units or the state. 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, KKR, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
May 6, 2011
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB975 by Dutton (Relating to eligibility to serve on the appraisal review board of an appraisal district.), As Engrossed
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB975 by Dutton (Relating to eligibility to serve on the appraisal review board of an appraisal district.), 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
HB975 by Dutton (Relating to eligibility to serve on the appraisal review board of an appraisal district.), As Engrossed
HB975 by Dutton (Relating to eligibility to serve on the appraisal review board of an appraisal district.), As Engrossed
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 property taxation and local administration, to provide that appraisal review board (ARB) members in all counties have a term limit of three consecutive terms, rather than apply that term limit only to ARB members in counties with populations of less than 100,000. The bill would remove auxiliary board members from this term limit and would repeal Section 6.412(f), which defines auxiliary board members. For counties with a population of more than 100,000, the bill would remove the prohibition on serving on an ARB if the individual served all or part of three previous terms as an ARB member or auxiliary board member. The bill would modify the term limits of ARB members and because it does not affect property values, tax rates, or the amount of penalties paid to taxing units, there would be no fiscal impact to local taxing units or the state. 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, KKR, KK, SD, SJS
JOB, KKR, KK, SD, SJS