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:HB3442 by Otto (Relating to the obligation of an appraisal review board to respond to a property owner's request to postpone a hearing of the board.), As Engrossed No fiscal implication to the State is anticipated. This bill would amend Section 41.45(e) of the Tax Code, relating to appraisal review board (ARB) hearing protests, to provide that not later than the seventh day after the date a request for a postponement of an ARB hearing is received, the ARB, ARB chairman, or the chairman's representative must respond in writing or by electronic mail to the property owner or agent making the request and, if the request is granted, provide notice of the date, time, and place fixed for the hearing. The bill strikes language that a postponement does not require the delivery of additional written notice to the property owner. The bill would apply only to a request for a postponement of an ARB hearing received by an ARB on or after the effective date of this bill. 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:HB3442 by Otto (Relating to the obligation of an appraisal review board to respond to a property owner's request to postpone a hearing of the board.), As Engrossed
TO: Honorable Tommy Williams, Chair, Senate Committee on Finance
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3442 by Otto (Relating to the obligation of an appraisal review board to respond to a property owner's request to postpone a hearing of the board.), 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
HB3442 by Otto (Relating to the obligation of an appraisal review board to respond to a property owner's request to postpone a hearing of the board.), As Engrossed
HB3442 by Otto (Relating to the obligation of an appraisal review board to respond to a property owner's request to postpone a hearing of the board.), As Engrossed
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
This bill would amend Section 41.45(e) of the Tax Code, relating to appraisal review board (ARB) hearing protests, to provide that not later than the seventh day after the date a request for a postponement of an ARB hearing is received, the ARB, ARB chairman, or the chairman's representative must respond in writing or by electronic mail to the property owner or agent making the request and, if the request is granted, provide notice of the date, time, and place fixed for the hearing. The bill strikes language that a postponement does not require the delivery of additional written notice to the property owner. The bill would apply only to a request for a postponement of an ARB hearing received by an ARB on or after the effective date of this bill. 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 41.45(e) of the Tax Code, relating to appraisal review board (ARB) hearing protests, to provide that not later than the seventh day after the date a request for a postponement of an ARB hearing is received, the ARB, ARB chairman, or the chairman's representative must respond in writing or by electronic mail to the property owner or agent making the request and, if the request is granted, provide notice of the date, time, and place fixed for the hearing. The bill strikes language that a postponement does not require the delivery of additional written notice to the property owner.
The bill would apply only to a request for a postponement of an ARB hearing received by an ARB on or after the effective date of this bill.
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