LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION April 20, 2015 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2287 by Parker (Relating to the qualifications required of an appraisal district employee in order to testify as to the value of real property in certain ad valorem tax appeals.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 42 of the Tax Code, regarding judicial review of property tax cases, to prohibit an appraisal district employee from testifying as to the value of real property in an appeal regarding excessive or unequal appraisal unless the person is authorized to perform an appraisal of real estate under Section 1103.201 of the Occupations Code.The bill's provision that would prohibit an appraisal district employee from testifying to the value of real property in a district court appeal unless the employee is authorized to appraise real estate under Section 1103.201 of the Occupations Code would create a cost to units of local government because appraisal districts would be required to hire an appraiser authorized under that section of the Occupations Code or risk losing in court. Appraisal district appraisers are authorized to appraise property under Chapter 1151 of the Occupations Code, so they would be unable to testify under the bill.The bill would take effect on September 1, 2015. Local Government Impact The bill's provision that would prohibit an appraisal district employee from testifying to the value of real property in a district court appeal unless the employee is authorized to appraise real estate under Section 1103.201 of the Occupations Code would create a cost to units of local government because appraisal districts would be required to hire an appraiser authorized under that section of the Occupations Code or risk losing in court. The statewide cost to units of local government cannot be estimated because of insufficient information about the costs of hiring the appraisers the bill would require. Harris County Appraisal District, however, estimates an annual cost of $68,577,000. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
April 20, 2015
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB2287 by Parker (Relating to the qualifications required of an appraisal district employee in order to testify as to the value of real property in certain ad valorem tax appeals.), As Introduced
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB2287 by Parker (Relating to the qualifications required of an appraisal district employee in order to testify as to the value of real property in certain ad valorem tax appeals.), As Introduced
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB2287 by Parker (Relating to the qualifications required of an appraisal district employee in order to testify as to the value of real property in certain ad valorem tax appeals.), As Introduced
HB2287 by Parker (Relating to the qualifications required of an appraisal district employee in order to testify as to the value of real property in certain ad valorem tax appeals.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 42 of the Tax Code, regarding judicial review of property tax cases, to prohibit an appraisal district employee from testifying as to the value of real property in an appeal regarding excessive or unequal appraisal unless the person is authorized to perform an appraisal of real estate under Section 1103.201 of the Occupations Code.The bill's provision that would prohibit an appraisal district employee from testifying to the value of real property in a district court appeal unless the employee is authorized to appraise real estate under Section 1103.201 of the Occupations Code would create a cost to units of local government because appraisal districts would be required to hire an appraiser authorized under that section of the Occupations Code or risk losing in court. Appraisal district appraisers are authorized to appraise property under Chapter 1151 of the Occupations Code, so they would be unable to testify under the bill.The bill would take effect on September 1, 2015.
Local Government Impact
The bill's provision that would prohibit an appraisal district employee from testifying to the value of real property in a district court appeal unless the employee is authorized to appraise real estate under Section 1103.201 of the Occupations Code would create a cost to units of local government because appraisal districts would be required to hire an appraiser authorized under that section of the Occupations Code or risk losing in court. The statewide cost to units of local government cannot be estimated because of insufficient information about the costs of hiring the appraisers the bill would require. Harris County Appraisal District, however, estimates an annual cost of $68,577,000.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, SJS
UP, KK, SD, SJS