LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION April 5, 2021 TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1764 by Bettencourt (Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 31 of the Tax Code, regarding property tax collections, to allow collectors to adopt a written policy that requires delinquent tax payments be made only with United States currency, cashier's check, certified check, or an electronic funds transfer if the payment relates to seized personal property, property subject to an order of sale, or seized real property. Local Government ImpactAccording to the Tax Assessor-Collectors for Lubbock and Brazos counties, no significant fiscal impact on their counties is anticipated. No significant fiscal impact to other units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, AF, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 87TH LEGISLATIVE REGULAR SESSION
April 5, 2021
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1764 by Bettencourt (Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale.), As Introduced
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1764 by Bettencourt (Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale.), As Introduced
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
SB1764 by Bettencourt (Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale.), As Introduced
SB1764 by Bettencourt (Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 31 of the Tax Code, regarding property tax collections, to allow collectors to adopt a written policy that requires delinquent tax payments be made only with United States currency, cashier's check, certified check, or an electronic funds transfer if the payment relates to seized personal property, property subject to an order of sale, or seized real property.
Local Government Impact
According to the Tax Assessor-Collectors for Lubbock and Brazos counties, no significant fiscal impact on their counties is anticipated. No significant fiscal impact to other 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, AF, SD, BRI
JMc, AF, SD, BRI