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:HB3013 by Parker (Relating to the mediation and settlement of certain disputes relating to ad valorem taxation.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 1 of the Tax Code, regarding general property tax provisions, to permit a taxing unit that is party to a matter before a court to designate a representative to attend mediation ordered by the court if the matter before the court is a delinquent property tax suit, or the judicial review of an appraisal review board order. The taxing unit representative would be permitted to negotiate the settlement of one of the eligible matters. The settlement proposal would not be final or enforceable unless the proposal is approved by the governing body of the taxing unit that designated the representative.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 on September 1, 2015. 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, 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:HB3013 by Parker (Relating to the mediation and settlement of certain disputes relating to ad valorem taxation.), As Introduced
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3013 by Parker (Relating to the mediation and settlement of certain disputes relating to ad valorem taxation.), 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
HB3013 by Parker (Relating to the mediation and settlement of certain disputes relating to ad valorem taxation.), As Introduced
HB3013 by Parker (Relating to the mediation and settlement of certain disputes relating to ad valorem taxation.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 1 of the Tax Code, regarding general property tax provisions, to permit a taxing unit that is party to a matter before a court to designate a representative to attend mediation ordered by the court if the matter before the court is a delinquent property tax suit, or the judicial review of an appraisal review board order. The taxing unit representative would be permitted to negotiate the settlement of one of the eligible matters. The settlement proposal would not be final or enforceable unless the proposal is approved by the governing body of the taxing unit that designated the representative.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 on September 1, 2015.
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