LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION April 5, 2023 TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1215 by Paxton (relating to the payment of certain ad valorem tax refunds.), Committee Report 1st House, Substituted No significant fiscal implication to the State is anticipated. The bill would amend Chapter 1 of the Tax Code, regarding the delivery of a refund, to direct a collector or taxing unit to deliver a refund request to the address listed on the appraisal role unless the person owed the refund has submitted a written request on a form prescribed by the Comptroller to have the refund sent to a different address. 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, AF, BRI, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
April 5, 2023
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB1215 by Paxton (relating to the payment of certain ad valorem tax refunds.), Committee Report 1st House, Substituted
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1215 by Paxton (relating to the payment of certain ad valorem tax refunds.), Committee Report 1st House, Substituted
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
SB1215 by Paxton (relating to the payment of certain ad valorem tax refunds.), Committee Report 1st House, Substituted
SB1215 by Paxton (relating to the payment of certain ad valorem tax refunds.), Committee Report 1st House, Substituted
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 1 of the Tax Code, regarding the delivery of a refund, to direct a collector or taxing unit to deliver a refund request to the address listed on the appraisal role unless the person owed the refund has submitted a written request on a form prescribed by the Comptroller to have the refund sent to a different address.
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, AF, BRI, SD
JMc, AF, BRI, SD