LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 26, 2013 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2762 by Anderson (Relating to the selection of the board of directors of an appraisal district; authorizing a fee.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 6, Subchapter A of the Tax Code related an appraisal district to increase the number of directors on an appraisal district board from five to seven and to require that two of those directors be elected in a general county election. The bill would also provide for the terms, qualifications, vacancies, and ballot procedures. The bill would repeal Section 6.034 of the Tax Code, related to optional staggered terms for the board of directors. The bill would also repeal Section 6.10 of the Tax Code which allows a majority of the taxing units in an appraisal district to revoke a board action other than the adoption of the appraisal district budget. The bill would amend Section 52.092 of the Elections Code to require the secretary of state to prescribe procedures for listing the office of appraisal district director on the ballot. The bill would not affect taxable property values, tax rates, collection rates, or any other variable which might affect the revenues of units of local governments or the state. The bill would take effect on January 1, 2015 except that certain appraisal district directors shall be elected beginning with the general election for state and county officers conducted in 2014. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 26, 2013
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2762 by Anderson (Relating to the selection of the board of directors of an appraisal district; authorizing a fee.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB2762 by Anderson (Relating to the selection of the board of directors of an appraisal district; authorizing a fee.), As Introduced
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB2762 by Anderson (Relating to the selection of the board of directors of an appraisal district; authorizing a fee.), As Introduced
HB2762 by Anderson (Relating to the selection of the board of directors of an appraisal district; authorizing a fee.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 6, Subchapter A of the Tax Code related an appraisal district to increase the number of directors on an appraisal district board from five to seven and to require that two of those directors be elected in a general county election. The bill would also provide for the terms, qualifications, vacancies, and ballot procedures. The bill would repeal Section 6.034 of the Tax Code, related to optional staggered terms for the board of directors. The bill would also repeal Section 6.10 of the Tax Code which allows a majority of the taxing units in an appraisal district to revoke a board action other than the adoption of the appraisal district budget. The bill would amend Section 52.092 of the Elections Code to require the secretary of state to prescribe procedures for listing the office of appraisal district director on the ballot. The bill would not affect taxable property values, tax rates, collection rates, or any other variable which might affect the revenues of units of local governments or the state. The bill would take effect on January 1, 2015 except that certain appraisal district directors shall be elected beginning with the general election for state and county officers conducted in 2014.
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: UP, KK, SJS
UP, KK, SJS