LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION May 8, 2015 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB4074 by Murphy (relating to the presentation of evidence in appraisal review board hearings on protests.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. This bill would amend Section 41.45 of the Tax Code, relating to hearings on protest, to provide for a chief appraiser and a property owner or the owner's agent to provide each other material preserved on any portable device designed to maintain an electronic, magnetic or digital reproduction of any document or image that the person intends to offer or submit to the appraisal review board at the hearing, as an alternative to providing a copy of any written material. If a chief appraiser uses audiovisual equipment at a hearing on a protest, the bill would require the appraisal office to provide audiovisual equipment of the same general type, kind, and character for use during the hearing by the property owner or the owner's agent.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. This bill would take effect January 1, 2016. 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
May 8, 2015
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB4074 by Murphy (relating to the presentation of evidence in appraisal review board hearings on protests.), Committee Report 1st House, Substituted
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB4074 by Murphy (relating to the presentation of evidence in appraisal review board hearings on protests.), Committee Report 1st House, Substituted
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
HB4074 by Murphy (relating to the presentation of evidence in appraisal review board hearings on protests.), Committee Report 1st House, Substituted
HB4074 by Murphy (relating to the presentation of evidence in appraisal review board hearings on protests.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
This bill would amend Section 41.45 of the Tax Code, relating to hearings on protest, to provide for a chief appraiser and a property owner or the owner's agent to provide each other material preserved on any portable device designed to maintain an electronic, magnetic or digital reproduction of any document or image that the person intends to offer or submit to the appraisal review board at the hearing, as an alternative to providing a copy of any written material. If a chief appraiser uses audiovisual equipment at a hearing on a protest, the bill would require the appraisal office to provide audiovisual equipment of the same general type, kind, and character for use during the hearing by the property owner or the owner's agent.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. This bill would take effect January 1, 2016.
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