Honorable Doug Miller, Chair, House Committee on Special Purpose Districts
FROM:
Ursula Parks, Director, Legislative Budget Board
IN RE:
HB3891 by Fallon (Relating to public access to boundary, financial, and tax rate information of certain special purpose districts.), As Introduced
Estimated Two-year Net Impact to General Revenue Related Funds for HB3891, As Introduced: a negative impact of ($448,000) through the biennium ending August 31, 2017.
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
2016
($448,000)
2017
$0
2018
$0
2019
$0
2020
$0
Fiscal Year
Probable Savings/(Cost) from General Revenue Fund 1
2016
($448,000)
2017
$0
2018
$0
2019
$0
2020
$0
Fiscal Analysis
The bill would require the Comptroller of Public Accounts (Comptroller) to create and post on the internet for public access a Special Purpose District Public Information Warehouse database containing certain information on all active special purpose districts, as defined by the bill, 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 in the database the following information on each district: name, the rate of any sales and use tax imposed, a table of ad valorem tax rates for the most recent tax year, 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 district has territory.
The bill authorizes but does not require the Comptroller to include the following information on each special purpose district, or a link to the information on the district's website: district boundaries, budgetary information for its current and three preceding fiscal years, current check registry published by its governing body, and financial audits or annual financial reports for the current and three preceding fiscal years. The bill would require the Comptroller to update at least annually each affected district's tax rate information and to present information in the database in a manner that is searchable and intuitive to users. The Comptroller would be prohibited from charging a fee to access the warehouse database.
Districts would be required to transmit records and other information annually to the Comptroller, in a form and manner prescribed by the Comptroller, for the purpose of operating and updating the warehouse database. The bill would require the Comptroller to develop and post the warehouse database by December 31, 2017.
Methodology
The Comptroller's analysis reflects a one-time technology cost of $448,000 to implement the Special Purpose District Public Information Warehouse database. It is assumed that ongoing costs to maintain the database could be absorbed within existing resources.
Technology
The Comptroller indicates a one-time technology cost of $448,000 in General Revenue Funds in fiscal year 2016 to create the database and include all required and authorized information for an estimated 621 special purpose districts. The estimate assumes costs for 3,200 contracted staff hours for design, architecture, and coding to develop the database. Coding work would include creating a secure portal for system access; an application for Comptroller or jurisdiction use to enter, upload, and update information, including portable document format (PDF) files; and an application for public use to search and view information. In case of boundary changes, the upload function must be able to accept any maps or plats describing the changes.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.