Honorable Paul Bettencourt, Chair, Senate Committee on Property Tax
FROM:
John McGeady, Assistant Director Sarah Keyton, Assistant Director Legislative Budget Board
IN RE:
SB449 by Creighton (Relating to testimony by an appraisal district employee as to the value of real property in certain ad valorem tax appeals.), As Introduced
No fiscal implication to the State is anticipated.
The bill would repeal Section 42.23(i) of the Tax Code regarding scope of review which provides that if an appraisal district employee testifies to the value of real property in an appraisal under Tax Code Section 42.25, regarding remedy for excessive appraisal or Tax Code Section 42.26, regarding remedy for unequal appraisal, the court may give preference to an employee authorized to appraise real estate under Section 1103.201 of the Occupations Code.
Tax Code, Section 42.23(i) is not effective until January 1, 2020. The bill would not affect taxable property values, tax rates, collection rates, or any other variable that might affect the revenues of units of local governments or the state.
The bill would take effect September 1, 2019.
Local Government Impact
No fiscal implication to units of local government is anticipated.