LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION April 18, 2021 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3322 by Metcalf (Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 6 of the Tax Code, regarding local property tax administration, to provide that an appraisal review board consist of three members elected by the voters of the county in which the district is established at the general election of state and county officers. The bill would provide term lengths, vacancy and removal procedures, eligibility requirements, ballot procedures, and filing fees for an appraisal review board election.The provisions only apply to a county that has a population of more than 400,000 and is adjacent to a county with a population of more than 3.3 million and no other counties with a population of more than 300,000.The bill would make conforming repeals and amendments in the Tax Code and various other codes.The bill would not affect taxable property values, tax rates, collection rates, or any other variable that might affect the revenues of units of local government or the state. Except as otherwise provided, the bill would be effective January 1, 2023. Local Government ImpactNo significant fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
April 18, 2021
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB3322 by Metcalf (Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.), As Introduced
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB3322 by Metcalf (Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.), As Introduced
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB3322 by Metcalf (Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.), As Introduced
HB3322 by Metcalf (Relating to the selection and administration of an appraisal review board in certain counties; authorizing a fee.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 6 of the Tax Code, regarding local property tax administration, to provide that an appraisal review board consist of three members elected by the voters of the county in which the district is established at the general election of state and county officers. The bill would provide term lengths, vacancy and removal procedures, eligibility requirements, ballot procedures, and filing fees for an appraisal review board election.The provisions only apply to a county that has a population of more than 400,000 and is adjacent to a county with a population of more than 3.3 million and no other counties with a population of more than 300,000.The bill would make conforming repeals and amendments in the Tax Code and various other codes.The bill would not affect taxable property values, tax rates, collection rates, or any other variable that might affect the revenues of units of local government or the state. Except as otherwise provided, the bill would be effective January 1, 2023.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD, BRI
JMc, KK, SD, BRI