LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION April 17, 2023 TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB2005 by LaMantia (Relating to the form of an appraisal review board order determining a protest.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Chapter 5 of the Tax Code to direct the Comptroller to create a form, as specified in the bill, for use by an appraisal review board (ARB) to make a determination by written order. The Comptroller is required to post the form on the Comptroller's Internet website. The bill would amend Chapter 25 and Chapter 41 of the Tax Code to require an ARB, upon determining a challenge or protest, to use the Comptroller's form when issuing a written order. 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, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
April 17, 2023
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB2005 by LaMantia (Relating to the form of an appraisal review board order determining a protest.), As Introduced
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB2005 by LaMantia (Relating to the form of an appraisal review board order determining a protest.), 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
SB2005 by LaMantia (Relating to the form of an appraisal review board order determining a protest.), As Introduced
SB2005 by LaMantia (Relating to the form of an appraisal review board order determining a protest.), 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 5 of the Tax Code to direct the Comptroller to create a form, as specified in the bill, for use by an appraisal review board (ARB) to make a determination by written order. The Comptroller is required to post the form on the Comptroller's Internet website. The bill would amend Chapter 25 and Chapter 41 of the Tax Code to require an ARB, upon determining a challenge or protest, to use the Comptroller's form when issuing a written order.
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, SD, BRI
JMc, AF, SD, BRI