LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION March 22, 2023 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB796 by Button (relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.), Committee Report 1st House, Substituted No fiscal implication to the State is anticipated. The bill would amend Chapter 41 of the Tax Code (Local Review) to add a new section to require each appraisal district create and maintain a publicly available and searchable Internet database of protest hearings conducted by the appraisal review board (ARB). The bill would require for each hearing the database contain:(1) the name of each ARB member who attended the hearing;(2) the date and time of the hearing;(3) the account number and category for the property subject to the hearing;(4) the appraised value according to the appraisal district and the owner's asserted value; and(5) the ARB's determination of the protest.The database would need to be updated with protest determinations by October 1.The bill would require the chief appraiser to include a link to the new database in the database of property tax-related information required by Section 26.17 of the Tax Code.The bill would require the chief appraiser of each appraisal district create and make available the database by January 1, 2024.The bill would take effect September 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, 88TH LEGISLATIVE REGULAR SESSION
March 22, 2023
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB796 by Button (relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.), Committee Report 1st House, Substituted
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB796 by Button (relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.), Committee Report 1st House, Substituted
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
HB796 by Button (relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.), Committee Report 1st House, Substituted
HB796 by Button (relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.), 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 (Local Review) to add a new section to require each appraisal district create and maintain a publicly available and searchable Internet database of protest hearings conducted by the appraisal review board (ARB). The bill would require for each hearing the database contain:(1) the name of each ARB member who attended the hearing;(2) the date and time of the hearing;(3) the account number and category for the property subject to the hearing;(4) the appraised value according to the appraisal district and the owner's asserted value; and(5) the ARB's determination of the protest.The database would need to be updated with protest determinations by October 1.The bill would require the chief appraiser to include a link to the new database in the database of property tax-related information required by Section 26.17 of the Tax Code.The bill would require the chief appraiser of each appraisal district create and make available the database by January 1, 2024.The bill would take effect September 1, 2023.
The database would need to be updated with protest determinations by October 1.The bill would require the chief appraiser to include a link to the new database in the database of property tax-related information required by Section 26.17 of the Tax Code.The bill would require the chief appraiser of each appraisal district create and make available the database by January 1, 2024.The bill would take effect September 1, 2023.
The bill would require the chief appraiser of each appraisal district create and make available the database by January 1, 2024.The bill would take effect September 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