LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE 74th Regular Session April 19, 1995 TO: Honorable Tom Craddick, Chair IN RE: Committee Substitute Committee on Ways & Means for House House of Representatives Bill No. 500 Austin, Texas FROM: John Keel, Director In response to your request for a Fiscal Note on House Bill No. 500 (Relating to the transportation and the ad valorem taxation of certain manufactured homes.) this office has determined the following: The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill. The bill would retain the current information requirements for an application to move a mobile home on Texas roads. New permit application language would require inclusion of the permanent identification number (serial number, HUD label number or state seal number) and the name of the owner of the mobile home. The bill would require the Texas Department of Transportation (TxDot) to provide permit application information to the county appraisal district (CAD) of origin and the CAD of destination at least quarterly. The information could be used to identify mobile homes and place them on local appraisal rolls. Section 25.03, Tax Code prohibits listing a mobile home on the appraisal roll unless the correct identification number is included. The bill would increase the fee for a permit to transport a manufactured home to $16. The current fee is $15. The increase would be deposited into the General Revenue Fund for the maintenance of state highways to defray the cost of administering the permits. The bill would repeal Section 21.23, Tax Code, that currently requires a record of movement of mobile home report filed with the CAD of departure and destination. The mover is responsible for filing both reports, accompanied by a $10. filing fee for each CAD. The fee must be paid to the county of departure and the county of destination. Movement fees required by Section 21.23 are forwarded by the chief appraiser to the county treasurer for deposit to the county's general revenue fund. The Comptroller's staff has been advised, that currently only a small number of movers file reports and pay the required fees. The probable fiscal implication of implementing the provisions of the bill during each of the first five years following passage is estimated as follows: Fiscal Probable Revenue Probable Cost Out Change in Year Gain to General of General Number of State Revenue Fund 001 Revenue Fund 001 Employees from FY 1995 1996 $166,280 $100,248 2.0 1997 166,280 90,380 2.0 1998 166,280 90,380 2.0 1999 166,280 90,380 2.0 2000 166,280 90,380 2.0 Similar annual fiscal implications would continue as long as the provisions of the bill are in effect. No significant fiscal implication to units of local government is anticipated. Source: Comptroller of Public Accounts, Department of Transportation, Department of Licensing and Regulation LBB Staff: JK, BR, DF