LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE 74th Regular Session April 17, 1995 TO: Honorable Tom Craddick, Chair IN RE: House Bill No. 1884 Committee on Ways & Means By: Oakley House of Representatives Austin, Texas FROM: John Keel, Director In response to your request for a Fiscal Note on House Bill No. 1884 (Relating to the additional tax imposed on certain land appraised for ad valorem tax purposes as open-space land the use of which is changed to cemetery purposes.) this office has determined the following: The bill would provide for a waiver of rollback taxes for certain land that changes from qualified open space use to cemetery use. In order to qualify for the waiver, the subject land would be required to: be located in an unincorporated area of a county with a population of less than 100,000; not exceed five acres; be owned by a cemetery organization; be dedicated by a cemetery organization for a cemetery purpose; be dedicated by a cemetery organization which has not dedicated more than five acres of land in the county for a cemetery purpose in the five years preceding the date the cemetery organization dedicates the land for a cemetery purpose; and be adjacent to a cemetery that has been in existence for more than 100 years. No significant fiscal implication to the State or units of local government is anticipated. Source: Comptroller of Public Accounts LBB Staff: JK, BR, DF