non profit. harris county property taxes. taxpayers for equal appraisal.real property.

HCADTEA.ORG is a non-profit organization established to help you understand how to protest your property taxes.

Set out below is the copy from the Texas legislature of the fiscal analysis of HB1060.

note: This Fiscal Analysis of HB1060 is available, also, from the Texas legislature on line.

HB1060 Fiscal Analysis

LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 77th Regular Session

February 12, 2001

TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means

FROM: John Keel, Director, Legislative Budget Board

IN RE: HB1060 by Mowery (Relating to appeals to small claims courts of certain ad valorem tax determinations.), As Introduced

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* No significant fiscal implication to the State is anticipated. *

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The bill would amend Chapters 41 and 42 of the Tax Code to grant property owners the option to appeal property tax disputes with the appraisal review board (ARB) to the county small claims court. The option would be available only if the amount of taxes due on the portion of the

disputed taxable property value fell within the jurisdiction of the small claims court. Direct appeal to district court would continue to be available at the property owner's option.

Local Government Impact

Information in the Comptroller's Appraisal District Operations Report

(1999 and 2000 data) indicates that there were 1,752 district court petitions filed in 1999. An appeal to district court requires a formal petition, usually requiring paid legal counsel and a $45 filing fee.

Appeal to small claims court is generally made without counsel with a $10 filing fee. Because the cost of appeals would be reduced with passage of the bill, the number of appeals to local small claims and justice of the peace courts may increase. It is not anticipated that the number of property tax appeals filed will represent a significant increase, therefore, there should be no significant fiscal implication to units of local government.

Source Agencies: 304 Comptroller of Public Accounts

LBB Staff: JK, SD, BR

tea note: fis·cal (fiss - kull)
adj.

Of or relating to government expenditures,
Of or relating to finance or finances.

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What is the taxpayer's role?

You can play an effective role in the process.....
if you know your rights, understand the remedies available to you, and fulfill your responsibilities.

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Taxpayers for Equal Appraisal Access Information! Taxation must be equal and uniform!

Property taxes must be equal and uniform. Protesting taxes must be a fair and equitable process. All property must be valued and taxed equally and uniformly.

Taxpayers for Equal Appraisal Access Information!
Taxation must be equal and uniform!

Property taxes must be equal and uniform.
Protesting taxes must be a fair and equitable process.
All property must be valued and taxed equally and uniformly.