LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE
74th Regular Session
March 21, 1995
TO: Honorable Tom Craddick, Chair IN RE: House Bill No. 500
Committee on Ways & Means By: Horn
House of Representatives
Austin, Texas
FROM: John Keel, Director
In response to your request for a Fiscal Note on House Bill No.
500 (Relating to the filing of notices of ad valorem tax liens on
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 $25. The current fee is $15. One dollar of
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 remaining nine dollars of the
increase would be forwarded to the treasurer or auditor of the
Texas county of origin of the manufactured home for utilization
in the county's general revenue fund. TxDot would distribute
such monies to the counties on at lease an annual basis. If the
166point of origin is not a Texas county the nine dollars would
not be collected.
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 Probable Revenue
Year Gain from General of General Gain to Counties
Revenue Fund 001 Revenue Fund 001
1996 $166,280 $100,248 $320,000
1997 166,280 90,380 320,000
1998 166,280 90,380 320,000
1999 166,280 90,380 320,000
2000 166,280 90,380 320,000
Fiscal
Year
1996 2.0
1997 2.0
1998 2.0
1999 2.0
2000 2.0
Similar annual fiscal implications would continue as long as the
provisions of the bill are in effect.
Source: Comptroller of Public Accounts, Department of
Transportation,
Department of Licensing and Regulation
LBB Staff: JK, BR, DF