LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION March 20, 2013 TO: Honorable Tommy Williams, Chair, Senate Committee On Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1076 by Hegar (Relating to the circumstances under which an appraisal review board hearing shall be closed to the public.), As Introduced No fiscal implication to the State is anticipated. This bill would amend Section 41.66, of the Tax Code, regarding property taxation, remedies, and local review, to require an appraisal review board to conduct a hearing that is closed to the public if the property owner or the chief appraiser intends to disclose proprietary or confidential information at the hearing that will assist the review board in determining the protest. The appraisal review board would be allowed to hold such a closed hearing only on a joint motion by the property owner and the chief appraiser. Proprietary or confidential information obtained in the closed hearing would be protected as confidential under the law. 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, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
March 20, 2013
TO: Honorable Tommy Williams, Chair, Senate Committee On Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1076 by Hegar (Relating to the circumstances under which an appraisal review board hearing shall be closed to the public.), As Introduced
TO: Honorable Tommy Williams, Chair, Senate Committee On Finance
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB1076 by Hegar (Relating to the circumstances under which an appraisal review board hearing shall be closed to the public.), As Introduced
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
SB1076 by Hegar (Relating to the circumstances under which an appraisal review board hearing shall be closed to the public.), As Introduced
SB1076 by Hegar (Relating to the circumstances under which an appraisal review board hearing shall be closed to the public.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
This bill would amend Section 41.66, of the Tax Code, regarding property taxation, remedies, and local review, to require an appraisal review board to conduct a hearing that is closed to the public if the property owner or the chief appraiser intends to disclose proprietary or confidential information at the hearing that will assist the review board in determining the protest. The appraisal review board would be allowed to hold such a closed hearing only on a joint motion by the property owner and the chief appraiser. Proprietary or confidential information obtained in the closed hearing would be protected as confidential under the law. 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 41.66, of the Tax Code, regarding property taxation, remedies, and local review, to require an appraisal review board to conduct a hearing that is closed to the public if the property owner or the chief appraiser intends to disclose proprietary or confidential information at the hearing that will assist the review board in determining the protest. The appraisal review board would be allowed to hold such a closed hearing only on a joint motion by the property owner and the chief appraiser. Proprietary or confidential information obtained in the closed hearing would be protected as confidential under the law.
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, SD, SJS
UP, KK, SD, SJS