LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION May 26, 2021 TO: Honorable Dan Patrick, Lieutenant Governor, Senate FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1088 by Creighton (Relating to the applicability of provisions entitling certain lessees to receive a copy of a notice of appraised value delivered to a property owner by the chief appraiser of an appraisal district.), As Passed 2nd House No fiscal implication to the State is anticipated. The bill would amend Chapter 41 of the Tax Code, regarding local appraisal review, to clarify that lessees of real property contractually obligated to reimburse the property owner for taxes are entitled to receive notice of appraised value.The bill would amend Chapter 11 of the Tax Code to provide that upon request, a chief appraiser shall provide to the requesting chief appraiser the names of individuals receiving an exemption for a residence homestead. Local Government ImpactNo 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, AF
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
May 26, 2021
TO: Honorable Dan Patrick, Lieutenant Governor, Senate FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1088 by Creighton (Relating to the applicability of provisions entitling certain lessees to receive a copy of a notice of appraised value delivered to a property owner by the chief appraiser of an appraisal district.), As Passed 2nd House
TO: Honorable Dan Patrick, Lieutenant Governor, Senate
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1088 by Creighton (Relating to the applicability of provisions entitling certain lessees to receive a copy of a notice of appraised value delivered to a property owner by the chief appraiser of an appraisal district.), As Passed 2nd House
Honorable Dan Patrick, Lieutenant Governor, Senate
Honorable Dan Patrick, Lieutenant Governor, Senate
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
SB1088 by Creighton (Relating to the applicability of provisions entitling certain lessees to receive a copy of a notice of appraised value delivered to a property owner by the chief appraiser of an appraisal district.), As Passed 2nd House
SB1088 by Creighton (Relating to the applicability of provisions entitling certain lessees to receive a copy of a notice of appraised value delivered to a property owner by the chief appraiser of an appraisal district.), As Passed 2nd House
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 clarify that lessees of real property contractually obligated to reimburse the property owner for taxes are entitled to receive notice of appraised value.The bill would amend Chapter 11 of the Tax Code to provide that upon request, a chief appraiser shall provide to the requesting chief appraiser the names of individuals receiving an exemption for a residence homestead.
The bill would amend Chapter 11 of the Tax Code to provide that upon request, a chief appraiser shall provide to the requesting chief appraiser the names of individuals receiving an exemption for a residence homestead.
Local Government Impact
No 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, AF
JMc, KK, SD, BRI, AF