LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 15, 2013 TO: Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1510 by Hinojosa (relating to the public notice required to be provided by certain taxing units before adopting an ad valorem tax rate.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. The bill would add Section 140.010 to Chapter 140 of the Local Government Code to require each county or municipality to provide notice of the proposed property tax rate provided by this section or in the manner specified by Section 26.052 of the Tax Code prior to adopting an ad valorem tax. A county or a municipality that provides notice would be exempt from the notice and publication requirements of certain sections of the Tax Code and would not be subject to an injunction for failure to comply with those requirements. A county or municipality would be required to provide notice by publishing the notice in a newspaper having general circulation or by mailing the notice to each property owner in the county or municipality. A county or a municipality that publishes notice under this section would be required to provide specified tax information upon request. Local Government Impact There could be costs to a county or a municipality required to publish or mail notices that would vary depending on current processes and the format chosen for the published notice; however, the amounts are not anticipated to be significant. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KKR, TP
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 15, 2013
TO: Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1510 by Hinojosa (relating to the public notice required to be provided by certain taxing units before adopting an ad valorem tax rate.), Committee Report 1st House, Substituted
TO: Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB1510 by Hinojosa (relating to the public notice required to be provided by certain taxing units before adopting an ad valorem tax rate.), Committee Report 1st House, Substituted
Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations
Honorable Juan Hinojosa, Chair, Senate Committee on Intergovernmental Relations
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
SB1510 by Hinojosa (relating to the public notice required to be provided by certain taxing units before adopting an ad valorem tax rate.), Committee Report 1st House, Substituted
SB1510 by Hinojosa (relating to the public notice required to be provided by certain taxing units before adopting an ad valorem tax rate.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would add Section 140.010 to Chapter 140 of the Local Government Code to require each county or municipality to provide notice of the proposed property tax rate provided by this section or in the manner specified by Section 26.052 of the Tax Code prior to adopting an ad valorem tax. A county or a municipality that provides notice would be exempt from the notice and publication requirements of certain sections of the Tax Code and would not be subject to an injunction for failure to comply with those requirements. A county or municipality would be required to provide notice by publishing the notice in a newspaper having general circulation or by mailing the notice to each property owner in the county or municipality. A county or a municipality that publishes notice under this section would be required to provide specified tax information upon request.
Local Government Impact
There could be costs to a county or a municipality required to publish or mail notices that would vary depending on current processes and the format chosen for the published notice; however, the amounts are not anticipated to be significant.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KKR, TP
UP, KKR, TP