The Comptroller of Public Accounts proposes an amendment to §9.803, concerning requirements for appraisal review board records. This section is being amended to delete reference to the deadline for appeal to district court in response to House Bill 986, 81st Legislature, 2009, which changes the deadline for appeal. This section is also being amended to improve the appraisal review board record requirements and to delete unnecessary language. Non-substantive changes are also made to clarify the requirements and improve general readability.

John Heleman, Chief Revenue Estimator, has determined that for the first five-year period the rule will be in effect, there will be no significant revenue impact on the state or units of local government.

Mr. Heleman also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule will be in improving the administration of local property valuation and taxation. The proposed amendment would have no fiscal impact on small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.

Comments on the amendment may be submitted to Deborah Cartwright, Director, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528.

The amendment is proposed under Tax Code, §41.68, which provides the comptroller with the authority to prescribe the form and manner in which appraisal review boards shall keep records of their proceedings.

The amendment implements Tax Code, §41.68.