LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION March 10, 2023 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1285 by Shine (Relating to the duties of the taxpayer liaison officer of an appraisal district.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Chapter 6 of the Tax Code, relating to Local Administration, to authorize the board of directors of an appraisal district to appoint one or more deputy taxpayer liaison officers to assist the taxpayer liaison officer and establishes that the taxpayer liaison officer is the taxpayer assistance officer for the district. The bill would authorize a property owner to file a complaint with the taxpayer liaison officer requesting resolution of a dispute with the appraisal district or the appraisal review board and provides options for resolution.The bill would require the Comptroller describe the functions of the taxpayer liaison officer in publications and to establish and supervise a program for training and education. The bill requires the training to be at least two hours in length and may be provided online. The bill would require the Comptroller to provide a certificate of completion and to retain a copy of the certificate for a minimum of three years. The bill stipulates that a person failing to complete training is ineligible to serve as a taxpayer liaison officer.The bill would amend Chapter 41 of the Tax Code, relating to Local Review, to allow the board of directors of an appraisal district to refer a procedural complaint to the local administrative district judge.The bill would take effect January 1, 2024. 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, 88TH LEGISLATIVE REGULAR SESSION
March 10, 2023
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1285 by Shine (Relating to the duties of the taxpayer liaison officer of an appraisal district.), As Introduced
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB1285 by Shine (Relating to the duties of the taxpayer liaison officer of an appraisal district.), 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
HB1285 by Shine (Relating to the duties of the taxpayer liaison officer of an appraisal district.), As Introduced
HB1285 by Shine (Relating to the duties of the taxpayer liaison officer of an appraisal district.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 6 of the Tax Code, relating to Local Administration, to authorize the board of directors of an appraisal district to appoint one or more deputy taxpayer liaison officers to assist the taxpayer liaison officer and establishes that the taxpayer liaison officer is the taxpayer assistance officer for the district. The bill would authorize a property owner to file a complaint with the taxpayer liaison officer requesting resolution of a dispute with the appraisal district or the appraisal review board and provides options for resolution.The bill would require the Comptroller describe the functions of the taxpayer liaison officer in publications and to establish and supervise a program for training and education. The bill requires the training to be at least two hours in length and may be provided online. The bill would require the Comptroller to provide a certificate of completion and to retain a copy of the certificate for a minimum of three years. The bill stipulates that a person failing to complete training is ineligible to serve as a taxpayer liaison officer.The bill would amend Chapter 41 of the Tax Code, relating to Local Review, to allow the board of directors of an appraisal district to refer a procedural complaint to the local administrative district judge.The bill would take effect January 1, 2024.
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