LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                               May 11, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB824  by Ellis, Dan (Relating to the exemption from ad
               valorem taxation of property owned by certain nonprofit
               county fair associations.), As Engrossed
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Chapter 11 of the Tax Code to create a new property
tax exemption for county fair associations that do not hold a license to
conduct pari-mutuel wagering.

The Comptroller's staff contacted Jim Beale, representing the Texas
Association of Fairs and Expositions.  Mr. Beale provided the results of
a survey of county fair associations indicating which associations pay
property taxes on their property.  The following 10 fairs own all or
part of their facilities:  La Salle County Fair; North Texas State Fair;
Trinity Valley Exposition; Titus County Fair; Wharton County Youth Fair;
East Texas Fair; Robertson County Fair; Rio Grande Valley Livestock
Show; Panhandle-South Plains Fair; and Central Texas State Fair.  Of
these entities; Titus ($14,000); Wharton ($22,000); Rio Grande
($39,000); and Panhandle-South Plains ($14,000) paid property taxes for
the 2000 tax year.  The other six fairs either held property in the name
of a city or county or were simply not assessed property taxes by local
taxing units.  This sample of fairs indicates there is a variety of
local fact situations throughout the state that determines the taxable
status of property exempted under this bill's provisions.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, DB, SD, BR