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: SB1487 by Bettencourt (relating to the electronic delivery of certain communications required or permitted under the Property Tax Code.), Committee Report 1st House, Substituted No significant fiscal implication to the State is anticipated. The bill would amend Section 1.07 of the Tax Code, relating to the delivery of notice, to make electronic communications available by selection of the property owner, rather than by mutual agreement between the owner and local tax officials. The bill would define "communication" as a notice, rendition, application form, completed application, report, filing, statement, appraisal review board order, bill, or other item of information required or permitted under the law. The bill would require a tax official to establish a procedure to allow a property owner or a property owner's representative to make the election for electronic delivery. The bill would require the election be made in writing on a form prescribed by the Comptroller. In addition to prescribing acceptable media, formats, content, and methods for electronic communications by Comptroller rule, the bill requires the Comptroller to adopt guidelines for tax officials to implement the electronic delivery of communications.The bill would take effect January 1, 2024 and apply to the 2024 tax year for appraisal districts in counties with a population of 120,000 or more and in tax year 2025 for appraisal districts in counties with populations less than 120,000. 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: SB1487 by Bettencourt (relating to the electronic delivery of certain communications required or permitted under the Property Tax Code.), Committee Report 1st House, Substituted
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB1487 by Bettencourt (relating to the electronic delivery of certain communications required or permitted under the Property Tax Code.), 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
SB1487 by Bettencourt (relating to the electronic delivery of certain communications required or permitted under the Property Tax Code.), Committee Report 1st House, Substituted
SB1487 by Bettencourt (relating to the electronic delivery of certain communications required or permitted under the Property Tax Code.), 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 Section 1.07 of the Tax Code, relating to the delivery of notice, to make electronic communications available by selection of the property owner, rather than by mutual agreement between the owner and local tax officials. The bill would define "communication" as a notice, rendition, application form, completed application, report, filing, statement, appraisal review board order, bill, or other item of information required or permitted under the law. The bill would require a tax official to establish a procedure to allow a property owner or a property owner's representative to make the election for electronic delivery. The bill would require the election be made in writing on a form prescribed by the Comptroller. In addition to prescribing acceptable media, formats, content, and methods for electronic communications by Comptroller rule, the bill requires the Comptroller to adopt guidelines for tax officials to implement the electronic delivery of communications.The bill would take effect January 1, 2024 and apply to the 2024 tax year for appraisal districts in counties with a population of 120,000 or more and in tax year 2025 for appraisal districts in counties with populations less than 120,000.
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