LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 19, 2013 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2777 by Guillen (Relating to the procedures for taxpayer protests and to appeals of certain ad valorem tax determinations to justice courts.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 41 of the Tax Code, related to local review, to provide that a chief appraiser is entitled, on request, to a copy of a property owner's affidavit (if any) offering evidence or argument in a protest to an appraisal review board. The appraisal review board and the chief appraiser would be required to review the evidence or argument before the hearing. The bill would amend Chapter 42, of the Tax Code, related to judicial review, and Chapter 27.031, of the Government Code, related to justice court jurisdiction, to provide that a property owner may appeal an order of an appraisal review board to justice court in lieu of district court if the amount of property taxes in dispute is $10 thousand or less and if the appeal relates to the appraised value of the property or the eligibility for an exemption. The bill would provide for certain notices, determination of jurisdiction, and venue. An appraisal district would be permitted to legal representation in a justice court. A final justice court judgment would not be appealable. The bill would make conforming changes. 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 September 1, 2013. 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 19, 2013
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2777 by Guillen (Relating to the procedures for taxpayer protests and to appeals of certain ad valorem tax determinations to justice courts.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB2777 by Guillen (Relating to the procedures for taxpayer protests and to appeals of certain ad valorem tax determinations to justice courts.), 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
HB2777 by Guillen (Relating to the procedures for taxpayer protests and to appeals of certain ad valorem tax determinations to justice courts.), As Introduced
HB2777 by Guillen (Relating to the procedures for taxpayer protests and to appeals of certain ad valorem tax determinations to justice courts.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 41 of the Tax Code, related to local review, to provide that a chief appraiser is entitled, on request, to a copy of a property owner's affidavit (if any) offering evidence or argument in a protest to an appraisal review board. The appraisal review board and the chief appraiser would be required to review the evidence or argument before the hearing. The bill would amend Chapter 42, of the Tax Code, related to judicial review, and Chapter 27.031, of the Government Code, related to justice court jurisdiction, to provide that a property owner may appeal an order of an appraisal review board to justice court in lieu of district court if the amount of property taxes in dispute is $10 thousand or less and if the appeal relates to the appraised value of the property or the eligibility for an exemption. The bill would provide for certain notices, determination of jurisdiction, and venue. An appraisal district would be permitted to legal representation in a justice court. A final justice court judgment would not be appealable. The bill would make conforming changes. 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 September 1, 2013.
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