LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION February 25, 2013 TO: Honorable Juan Hinojosa, Chair, Senate Committee On Intergovernmental Relations FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB359 by Hinojosa (Relating to the selection of certain members of the board of directors of an appraisal district.), As Introduced No fiscal implication to the State is anticipated. This bill would amend Section 6.03 of the Tax Code, regarding property taxation, local administration, and appraisal districts, to add junior college districts to the types of taxing units that appoint members to an appraisal district's board of directors. A chief appraiser would be required to deliver to junior college districts participating in the appraisal district notice of the junior college's number of votes. This change would apply to terms beginning on or after January 1, 2014. 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. The 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, KKR, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
February 25, 2013
TO: Honorable Juan Hinojosa, Chair, Senate Committee On Intergovernmental Relations FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB359 by Hinojosa (Relating to the selection of certain members of the board of directors of an appraisal district.), As Introduced
TO: Honorable Juan Hinojosa, Chair, Senate Committee On Intergovernmental Relations
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB359 by Hinojosa (Relating to the selection of certain members of the board of directors of an appraisal district.), As Introduced
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
SB359 by Hinojosa (Relating to the selection of certain members of the board of directors of an appraisal district.), As Introduced
SB359 by Hinojosa (Relating to the selection of certain members of the board of directors of an appraisal district.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
This bill would amend Section 6.03 of the Tax Code, regarding property taxation, local administration, and appraisal districts, to add junior college districts to the types of taxing units that appoint members to an appraisal district's board of directors. A chief appraiser would be required to deliver to junior college districts participating in the appraisal district notice of the junior college's number of votes. This change would apply to terms beginning on or after January 1, 2014. 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. The 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 6.03 of the Tax Code, regarding property taxation, local administration, and appraisal districts, to add junior college districts to the types of taxing units that appoint members to an appraisal district's board of directors. A chief appraiser would be required to deliver to junior college districts participating in the appraisal district notice of the junior college's number of votes. This change would apply to terms beginning on or after January 1, 2014.
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.
The 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, KKR, SD, SJS
UP, KKR, SD, SJS