LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session March 25, 2001 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John Keel, Director, Legislative Budget Board IN RE: HB468 by Solomons (Relating to the transportation of and certain ad valorem tax liens on manufactured homes; providing a penalty.), Committee Report 1st House, Substituted ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** The bill would eliminate current taxing unit procedures for perfecting property tax liens on manufactured houses. Tax assessor-collectors would no longer have to file annual tax lien notices with the Texas Department of Housing and Community Affairs for each manufactured house in their jurisdiction to maintain a lien's enforceability. The Texas Department of Housing and Community Affairs has estimated that changes will result in a small administrative saving. It is assumed that the Texas Department of Transportation will be able to complete the new reporting requirements with existing staff. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: 304 Comptroller of Public Accounts, 332 Texas Department of Housing and Community Affairs, 601 Texas Department of Transportation LBB Staff: JK, SD, BR