LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION March 24, 2017 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB455 by Metcalf (relating to the authority of a property owner to participate by telephone conference call at a protest hearing by an appraisal review board.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. The bill would amend Chapter 41 of the Tax Code, regarding local appraisal review, to permit a property owner to appear by telephone conference call to offer argument. The property owner would be required to submit an affidavit and provide notification of intent to appear by telephone conference call as prescribed. An appraisal review board would be required to provide a telephone number for the property owner to call to participate in the hearing, and to provide equipment to allow all parties at the hearing who are present to hear the property owner. A property owner is responsible for providing access to another person that the owner invites to participate in the hearing conducted by telephone conference call. A property owner would not waive the right to appear at a hearing by submitting notice of intent to appear by telephone conference call. The bill would make conforming changes.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 September 1, 2017. Local Government Impact No significant 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, 85TH LEGISLATIVE REGULAR SESSION
March 24, 2017
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB455 by Metcalf (relating to the authority of a property owner to participate by telephone conference call at a protest hearing by an appraisal review board.), Committee Report 1st House, Substituted
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB455 by Metcalf (relating to the authority of a property owner to participate by telephone conference call at a protest hearing by an appraisal review board.), 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
HB455 by Metcalf (relating to the authority of a property owner to participate by telephone conference call at a protest hearing by an appraisal review board.), Committee Report 1st House, Substituted
HB455 by Metcalf (relating to the authority of a property owner to participate by telephone conference call at a protest hearing by an appraisal review board.), 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 Chapter 41 of the Tax Code, regarding local appraisal review, to permit a property owner to appear by telephone conference call to offer argument. The property owner would be required to submit an affidavit and provide notification of intent to appear by telephone conference call as prescribed. An appraisal review board would be required to provide a telephone number for the property owner to call to participate in the hearing, and to provide equipment to allow all parties at the hearing who are present to hear the property owner. A property owner is responsible for providing access to another person that the owner invites to participate in the hearing conducted by telephone conference call. A property owner would not waive the right to appear at a hearing by submitting notice of intent to appear by telephone conference call. The bill would make conforming changes.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 September 1, 2017.
Local Government Impact
No significant 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