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