LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE
75th Regular Session
March 26, 1997
TO: Honorable Eddie Lucio, Jr., Chair IN RE: Senate Bill No. 1017
Committee on Intergovernmental Relations By: Patterson, Jerry
Senate
Austin, Texas
FROM: John Keel, Director
In response to your request for a Fiscal Note on SB1017 ( Relating
to training for members of appraisal review boards and to the
qualifications of the members of certain appraisal review boards.)
this office has detemined the following:
Biennial Net Impact to General Revenue Funds by SB1017-As Introduced
Implementing the provisions of the bill would result in a net
negative impact of $307,222 to General Revenue Related Funds
through the biennium ending August 31, 1999.
The bill would make no appropriation but could provide the legal
basis for an appropriation of funds to implement the provisions
of the bill.
Fiscal Analysis
The bill would amend Chapter 5 and 6 of the Tax Code to require
the Comptroller to assume responsibility for training appraisal
review board (ARB) members by: (1) providing standards for
training and educating ARB members; (2) approving curricula
and materials for training ARB members; and (3) establishing
standards for a certificate of training and issuance of a certificate
for successfully completing required training and education.
The
Comptroller would be required to implement these provisions
by January 1, 1998. The bill would prohibit ARB members in
counties having a population of 50,000 or more from participating
in an ARB hearing unless they had successfully completed required
training and education and had been issued a certificate of
completion. Appraisal districts and taxing units would be prohibited
from providing ARB training and education.
The bill would
make the following persons ineligible to serve on an ARB: (1)
former appraisal district or taxing unit officers or employees,
(2) former appraisal district board members, and (3) former
members of taxing unit governing bodies.
The bill would take
effect September 1, 1997 and only apply to an ARB member appointed
on or after the effective date. The bill would not prohibit
current ARB members from being reappointed if those persons
met the qualifications otherwise established by this bill for
new members.
Methodolgy
The bill would require the Comptroller to assume a central role
in training and educating ARB members. There could be some
costs to local governments for expenses associated with providing
training and education to ARB members.
The probable fiscal implications of implementing the provisions
of the bill during each of the first five years following passage
is estimated as follows:
Five Year Impact:
Fiscal Year Probable Change in Number
Savings/(Cost) of State
from General Employees from
Revenue Fund FY 1997
0001
1998 ($158,831) 3.0
1998 (148,391) 3.0
2000 (148,391) 3.0
2001 (148,391) 3.0
2002 (148,391) 3.0
Net Impact on General Revenue Related Funds:
The probable fiscal implication to General Revenue related funds
during each of the first five years is estimated as follows:
Fiscal Year Probable Net Postive/(Negative)
General Revenue Related Funds
Funds
1998 ($158,831)
1999 (148,391)
2000 (148,391)
2001 (148,391)
2002 (148,391)
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: Agencies: 304 Comptroller of Public Accounts
LBB Staff: JK ,TL ,BR