Bill: SB 945, 85(R) - 2017
Committee
Senate Finance
2nd Chamber Committee
House Ways & Means
Vote Recommendation
| Vote Recommendation |
Economic Freedom |
Property Rights |
Personal Responsibility |
Limited Government |
Individual Liberty |
| Neutral |
Neutral |
Neutral |
Neutral |
Neutral |
Neutral |
Author(s)
Paul Bettencourt
Bill Caption
Relating to the authority of the chief appraiser of an appraisal district to correct an ad valorem tax appraisal roll.
Fiscal Notes
No significant fiscal implication to the State is anticipated.
Bill Analysis
Along with the chief appraiser's current powers, SB 945 would give the chief appraiser authority to change the appraisal roll at any time to correct an exemption, or an erroneous denial or cancellation of an exemption if the applicant or recipient is disabled or is 65 or older.
Vote Recommendation Notes
This bill appears to address something that should be within the chief appraiser's ability to do already, though we do believe this ability should exist not just for those 65 and older, but for all exemptions. However, because this is procedural in nature and does not appear to have a connection to our liberty principles, we remain neutral.
