LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session April 18, 2001 TO: Honorable Rene Oliveira, Chair, House Committee on Ways & Means FROM: John Keel, Director, Legislative Budget Board IN RE: HB2782 by Villarreal, Mike (Relating to the authority of the commissioners court of a county to impose an application fee to be paid in connection with an application or request for county ad valorem tax abatement.), Committee Report 1st House, Substituted ************************************************************************** * No fiscal implication to the State is anticipated. * ************************************************************************** The bill would amend Section 312.002 of the Tax Code to allow the commissioners court of a county, in its tax abatement guidelines, to impose a reasonable fee, not to exceed $1,000, in connection with a property owner's application or request for a tax abatement. The bill could result in additional revenue to taxing units choosing to impose the discretionary fee. The amount of such revenues would depend on the number of units imposing such a fee, the number of applicants, and the amounts of the fees charged. According to the Comptroller's Property Tax Division, taxing units reported 276 tax abatement agreements executed in tax year 2001. If all taxing units elected to charge the $1,000 fee, local revenue would increase by $276,000. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: 304 Comptroller of Public Accounts LBB Staff: JK, SD, WP, BR