FISCAL NOTE
Date Requested: February 22, 2021
Time Requested: 10:45 AM |
| Agency: |
Tax Appeals, Office of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2316 |
Introduced |
HB2496 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Revenue
Sources of Revenue:
General Fund
Legislation creates:
Creates New Expense
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
Summarize in a clear and concise manner what impact this measure will have on costs and revenues of state government.
This measure will significantly increase the caseload at the West Virginia Office of Tax Appeals. Currently, a majority of property tax appeals involve citizens airing complaints regarding the value of their real property. As a result, it is anticipated that many of these citizen complaints would not settle prior to hearing. It is also anticipated that a higher percentage of these cases would appeal an adverse ruling to the Circuit Courts. Each Circuit Court appeal requires the preparation of a certified record, which is a labor-intensive task. The proposed legislation provides for the Office of Tax Appeals to add additional staff in the form of one additional administrative law judge and one additional staff attorney. Currently, the Office of Tax Appeals operates with the Chief Administrative Law Judge and one other ALJ. The Office of Tax Appeals has never employed staff attorneys, and we do not anticipate doing so if this legislation passes. This fiscal note anticipates the hiring of two additional ALJs and two support staff for those judges. However, if this legislation were to become law it is anticipated that only one new judge and one new support staff person would initially be hired, while we gauge the increased case load in the first year after passage. Another factor in evaluating the need for increased staffing will be the timing and spacing out of these new cases. If the Office of Tax Appeals is able to space out the hearings associated with property tax appeals, one additional judge, with an accompanying support staff person may suffice.
FISCAL NOTE – HB 2581 February 19, 2021
CBD # 1635
FINANCIAL – Office of Tax Appeals
2 Administrative Law Judge II Class 9511 Pay Grade 24 $110,624 - $125,000 Annum
Benefits $15,594 - $18,750 Annum
2 Secretary I - 2 Class 9015 Pay Grade 8 $31,188 - $54,000 Annum
Benefits $13,676 - $16,400 Annum
New Dell Power Laptop SWC 4 X $1,100 $4,400 One Time
Docking Stations SWC 4 X $120 $480 One Time
New Dell Monitors SWC 4 X $225 $900 One time
New Desk top Printer SWC 4 X $125 $500 One Time
New Desk top Scanner SWC 2 X $350 $700 One Time
General Accessories N/A 4 X $150 $600 One Time
2-piece Desk Corrections 2 X $624 $1,248 One Time
File Cabinets Corrections 4 X $463 $1,852 One Time
Bookshelf Corrections 2 X $285 $570 One Time
Chairs Corrections 4 X $477 $1,908 One Time
Increased Postage Est 900 X .60 12 X $540 $6,480 Annum
PC/Network Support Off Tech 12 X $250 $3,000 Annum
Microsoft Licensing 4 persons 4 X $376 $1,504 Annum
Increased Off Supply Off Depot 12 X $200 $2,400 Annum
Increased Copier Costs 4 persons 4 X $600 $2,400 Annum
Continuing Education Prop Tax Trng. 4 X $500 $2,000 Annum
SALARY AND BENEFIT TOTALS $171,082 TO $214,150 Annum
INCREASED OPERATIONS COSTS $17,784 Annum
TECHNOLOGY-PC TOOLS ETC. $ 7,580 One Time
INCREASED FURNTIURE – ALL $ 5,578 One Time
TOTALS $202,024 TO $245,092
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2021
Increase/Decrease
(use"-") |
2022
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
Please explain increases and decreases in personal services, current expenses, repairs and alterations, assets, other costs and revenues, including assumptions and data sources and delineation between start-up and ongoing costs. Please also include a long-range schedule of costs and revenues if fiscal impact is expected to vary in future years.
Memorandum
Please identify any areas of vagueness, technical defects, reasons a bill would not have a fiscal impact, and/or any special issues not captured elsewhere on this form.
Person submitting Fiscal Note: A.M. "Fenway" Pollack
Email Address: a.m.fenway.pollack@wv.gov