LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION April 28, 2011 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB1546 by Patrick ( Relating to the right to a new hearing before an appraisal review board following a failure to attend a hearing.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. The bill would amend Section 41.45(e-1) of the Tax Code relating to the right to a new hearing before an appraisal review board following a failure to attend a hearing. The bill would not change taxable values, tax rates, exemption amounts, or any other variable affecting property tax revenues. Consequently, these provisions would have no fiscal impact on the state or units of local government. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies: LBB Staff: JOB, KKR, SD, SJS LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION April 28, 2011 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:SB1546 by Patrick ( Relating to the right to a new hearing before an appraisal review board following a failure to attend a hearing.), Committee Report 1st House, Substituted TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE: SB1546 by Patrick ( Relating to the right to a new hearing before an appraisal review board following a failure to attend a hearing.), Committee Report 1st House, Substituted 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 SB1546 by Patrick ( Relating to the right to a new hearing before an appraisal review board following a failure to attend a hearing.), Committee Report 1st House, Substituted SB1546 by Patrick ( Relating to the right to a new hearing before an appraisal review board following a failure to attend a hearing.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. No fiscal implication to the State is anticipated. The bill would amend Section 41.45(e-1) of the Tax Code relating to the right to a new hearing before an appraisal review board following a failure to attend a hearing. The bill would not change taxable values, tax rates, exemption amounts, or any other variable affecting property tax revenues. Consequently, these provisions would have no fiscal impact on the state or units of local government. The bill would amend Section 41.45(e-1) of the Tax Code relating to the right to a new hearing before an appraisal review board following a failure to attend a hearing. The bill would not change taxable values, tax rates, exemption amounts, or any other variable affecting property tax revenues. Consequently, these provisions would have no fiscal impact on the state or units of local government. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies: LBB Staff: JOB, KKR, SD, SJS JOB, KKR, SD, SJS