Honorable Rodney Ellis, Chair, Senate Committee on Open Government
FROM:
Ursula Parks, Director, Legislative Budget Board
IN RE:
SB843 by Paxton (Relating to public access to boundary, financial, and tax rate information of certain political subdivisions.), As Introduced
Estimated Two-year Net Impact to General Revenue Related Funds for SB843, As Introduced: a negative impact of ($1,400,000) through the biennium ending August 31, 2015.
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 Year
Probable Net Positive/(Negative) Impact to General Revenue Related Funds
2014
($950,000)
2015
($450,000)
2016
($450,000)
2017
($450,000)
2018
($450,000)
Fiscal Year
Probable Savings/(Cost) from General Revenue Fund 1
Change in Number of State Employees from FY 2013
2014
($950,000)
5.0
2015
($450,000)
5.0
2016
($450,000)
5.0
2017
($450,000)
5.0
2018
($450,000)
5.0
Fiscal Analysis
The bill would require the Comptroller of Public Accounts (Comptroller) to post on the internet for public access a database containing certain information on political subdivisions of the state which are authorized to impose an ad valorem or sales and use tax or to issue bonds, notes, or other obligations. The bill would require the Comptroller to include the following information on each affected political subdivision on the database: name; boundary information; the rate of any sales and use tax imposed; a table of ad valorem tax rates for the most recent tax year described by Section 26.16, Tax Code; total amount of debt and the year in which the debt would be paid; internet web address or other contact information; and internet web address for the appraisal district in each county where the subdivision has territory. The bill authorizes but does not require the Comptroller to include the following information on each affected subdivision: budgetary information for its current fiscal year; current check registry published by its governing body; and any other current financial audit or annual report published by its governing body. The bill would require the Comptroller to update at least annually each affected subdivision's tax rate information and to present information in the database in a manner that is searchable and intuitive to users. The bill would require the Comptroller to develop and post the database by December 31, 2015. The Department of Information Resources (DIR) would be required to prominently post a link to the database on the Texas.gov homepage website.
Methodology
The Comptroller's analysis reflects costs of $950,000 in fiscal year 2014 and $450,000 in each subsequent fiscal year to implement the provisions of the bill. Annual costs reflect the hiring of 5.0 full-time equivalents (FTEs) to create and maintain the database and to coordinate and collect necessary data from affected political subdivisions. In addition, fiscal year 2014 reflects a one-time technology cost of $500,000 for database programming and system support.
DIR indicates that costs to post the database link on Texas.gov could be implemented with existing resources.
Technology
The Comptroller indicated a one-time technology cost of $500,000 in fiscal year 2014 for the database programming and system support costs. Costs assume a total of 5,160 hours for development of applications.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies:
304 Comptroller of Public Accounts, 313 Department of Information Resources