LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION May 13, 2013 TO: Honorable Tommy Williams, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3441 by Otto (Relating to the deadline for filing certain appeals of certain appraisal review board orders.), As Engrossed No fiscal implication to the State is anticipated. This bill would amend Section 41A of the Tax Code, related to property tax appeals through binding arbitration, to change the number of days by which, after receiving proper notice, a property owner must file an appeal of an appraisal review board order with the appraisal district from 45 days to 60 days. The bill also would amend Section 2003.906 of the Government Code, related to notice of appeal to the State Office of Administrative Hearings, to change the number of days by which, after receiving proper notice, a property owner must file an appeal of an appraisal review board order with the appraisal district from 30 days to 60 days. 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. This 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, 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
May 13, 2013
TO: Honorable Tommy Williams, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3441 by Otto (Relating to the deadline for filing certain appeals of certain appraisal review board orders.), As Engrossed
TO: Honorable Tommy Williams, Chair, Senate Committee on Finance
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3441 by Otto (Relating to the deadline for filing certain appeals of certain appraisal review board orders.), As Engrossed
Honorable Tommy Williams, Chair, Senate Committee on Finance
Honorable Tommy Williams, Chair, Senate Committee on Finance
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB3441 by Otto (Relating to the deadline for filing certain appeals of certain appraisal review board orders.), As Engrossed
HB3441 by Otto (Relating to the deadline for filing certain appeals of certain appraisal review board orders.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
This bill would amend Section 41A of the Tax Code, related to property tax appeals through binding arbitration, to change the number of days by which, after receiving proper notice, a property owner must file an appeal of an appraisal review board order with the appraisal district from 45 days to 60 days. The bill also would amend Section 2003.906 of the Government Code, related to notice of appeal to the State Office of Administrative Hearings, to change the number of days by which, after receiving proper notice, a property owner must file an appeal of an appraisal review board order with the appraisal district from 30 days to 60 days. 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. This 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, 2013.
This bill would amend Section 41A of the Tax Code, related to property tax appeals through binding arbitration, to change the number of days by which, after receiving proper notice, a property owner must file an appeal of an appraisal review board order with the appraisal district from 45 days to 60 days. The bill also would amend Section 2003.906 of the Government Code, related to notice of appeal to the State Office of Administrative Hearings, to change the number of days by which, after receiving proper notice, a property owner must file an appeal of an appraisal review board order with the appraisal district from 30 days to 60 days. 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.
This 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, 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