LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION May 13, 2009 TO: Honorable Joe Straus, Speaker of the House, House of Representatives FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB2317 by Villarreal (Relating to appraisal review board members.), As Passed 2nd House No significant fiscal implication to the State is anticipated. The bill would amend the Tax Code and require the Comptroller to supervise a comprehensive course for training Appraisal Review Board members, assist with training materials, assist with answering technical questions and providing technical assistance relating to duties and responsibilities of Appraisal Review Board members. It is assumed that any additional costs associated with implementation of the bill could be absorbed within existing state resources. Local Government Impact The bill would require appraisal review board (ARB) members to complete an additional course of instruction after the beginning of the members second year as a board member. The Comptroller is required to develop and conduct the class, and can charge a fee not to exceed $50 per attendee or board member. If the class is not available locally, the appraisal districts would be required to pay for travel and lodging expenses which could average about $250, including hotel expenses. That amount would be expected to rise annually due to inflation and possibly from increases in the number of ARB members. Each appraisal district has at least three members on its appraisal review board, although they can have more. The Appraisal District Operations Report: 2006 and 2007 Data by the Texas Comptroller of Public Accounts reported that in tax year 2006, CAD boards appointed 1,524 ARB members for an average of six members per CAD. Local taxing entities share in the expenses incurred by the appraisal districts for which funding is based on a formula related to the amount of property taxes each entity collects as a percentage of the total property taxes collected by all taxing entities in that district. Though local governmental entities would incur costs associated with the required training, according to the Texas Association of Counties, those costs are not anticipated to be significant. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, SD, MN, JM, TP
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
May 13, 2009
TO: Honorable Joe Straus, Speaker of the House, House of Representatives FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB2317 by Villarreal (Relating to appraisal review board members.), As Passed 2nd House
TO: Honorable Joe Straus, Speaker of the House, House of Representatives
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB2317 by Villarreal (Relating to appraisal review board members.), As Passed 2nd House
Honorable Joe Straus, Speaker of the House, House of Representatives
Honorable Joe Straus, Speaker of the House, House of Representatives
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
HB2317 by Villarreal (Relating to appraisal review board members.), As Passed 2nd House
HB2317 by Villarreal (Relating to appraisal review board members.), As Passed 2nd House
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend the Tax Code and require the Comptroller to supervise a comprehensive course for training Appraisal Review Board members, assist with training materials, assist with answering technical questions and providing technical assistance relating to duties and responsibilities of Appraisal Review Board members. It is assumed that any additional costs associated with implementation of the bill could be absorbed within existing state resources.
Local Government Impact
The bill would require appraisal review board (ARB) members to complete an additional course of instruction after the beginning of the members second year as a board member. The Comptroller is required to develop and conduct the class, and can charge a fee not to exceed $50 per attendee or board member. If the class is not available locally, the appraisal districts would be required to pay for travel and lodging expenses which could average about $250, including hotel expenses. That amount would be expected to rise annually due to inflation and possibly from increases in the number of ARB members. Each appraisal district has at least three members on its appraisal review board, although they can have more. The Appraisal District Operations Report: 2006 and 2007 Data by the Texas Comptroller of Public Accounts reported that in tax year 2006, CAD boards appointed 1,524 ARB members for an average of six members per CAD. Local taxing entities share in the expenses incurred by the appraisal districts for which funding is based on a formula related to the amount of property taxes each entity collects as a percentage of the total property taxes collected by all taxing entities in that district. Though local governmental entities would incur costs associated with the required training, according to the Texas Association of Counties, those costs are not anticipated to be significant.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, SD, MN, JM, TP
JOB, SD, MN, JM, TP