LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 22, 2013 TO: Honorable Tommy Williams, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1598 by Zaffirini (relating to the authority of the chief appraiser of an appraisal district or a representative of the chief appraiser to photograph the premises of a business, trade, or profession for ad valorem tax appraisal purposes.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. The bill would amend Section 22.07(a) of the Tax Code, regarding property taxation and renditions, to prohibit a chief appraiser or chief appraiser's representative from photographing the premises of a business unless the appraisal district provides written notice of intent to photograph the premises to the owner not earlier than 30 days or later than 24 hours before the property inspection. 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 government 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, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 22, 2013
TO: Honorable Tommy Williams, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1598 by Zaffirini (relating to the authority of the chief appraiser of an appraisal district or a representative of the chief appraiser to photograph the premises of a business, trade, or profession for ad valorem tax appraisal purposes.), Committee Report 1st House, Substituted
TO: Honorable Tommy Williams, Chair, Senate Committee on Finance
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB1598 by Zaffirini (relating to the authority of the chief appraiser of an appraisal district or a representative of the chief appraiser to photograph the premises of a business, trade, or profession for ad valorem tax appraisal purposes.), Committee Report 1st House, Substituted
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
SB1598 by Zaffirini (relating to the authority of the chief appraiser of an appraisal district or a representative of the chief appraiser to photograph the premises of a business, trade, or profession for ad valorem tax appraisal purposes.), Committee Report 1st House, Substituted
SB1598 by Zaffirini (relating to the authority of the chief appraiser of an appraisal district or a representative of the chief appraiser to photograph the premises of a business, trade, or profession for ad valorem tax appraisal purposes.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Section 22.07(a) of the Tax Code, regarding property taxation and renditions, to prohibit a chief appraiser or chief appraiser's representative from photographing the premises of a business unless the appraisal district provides written notice of intent to photograph the premises to the owner not earlier than 30 days or later than 24 hours before the property inspection. 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 government 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, SD, SJS
UP, KK, SD, SJS