LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session May 10, 2001 TO: Honorable Frank Madla, Chair, Senate Committee on Intergovernmental Relations FROM: John Keel, Director, Legislative Budget Board IN RE: HB3184 by Danburg (Relating to the contents of an application for an exemption from ad valorem taxation.), As Engrossed ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** The bill would amend Section 11.43 of the Tax Code to require the Comptroller's exemption application forms to include a sworn statement. The statement, which would have to be sworn to before a notary public, would have to assert that each fact contained in the application was true and that the applicant had read and understood the notice of penalties included on the form. Passage of this bill could result in some amount of additional administrative costs to some appraisal districts and the taxing units financing those districts, if those appraisal districts chose to provide notary services as part of their customer services to assist taxpayers in completing required property tax exemption applications. The bill does not require appraisal districts to provide notary services. 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