FISCAL NOTE

Date Requested: February 18, 2021
Time Requested: 04:05 PM

1635	Introduced	HB2581
Agency:	Tax Appeals, Office of
CBD Number:	Version:	Bill Number:	Resolution Number:
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. As drafted, Subsection (j) of 11-3-24 would allow all parties before any Board of Equalization and Review to appeal to the Office of Tax Appeals. In theory, the Office of Tax Appeals could receive appeals from every Board hearing. In practice, we are aware that not every party would file an appeal with this Tribunal. Nonetheless, as drafted, Subsection (j) would give the Office of Tax Appeals all the appeals that currently go to every circuit court in the state. As a result, while the Office of Tax Appeals has never employed staff attorneys, this fiscal note envisions the hiring of two more administrative law judges (the OTA currently only operates with two ALJs, the Chief Judge and one other), two staff attorneys, and four additional support staff. Finally, it should be noted that the Office of Tax Appeals current leased space would not accommodate eight additional employees. Due to time constraints, this Fiscal Note does not contain the dollar amount of leasing larger office space. 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 $31,528 - $35625 Annum 2 Staff Attorney I Class 9505 Pay Grade 19 $81,894 - $90,000 Annum Benefits $23,340 - $25,650 Annum 4 Secretary I Class 9015 Pay Grade 8 $91,176 - $108,000 Annum Benefits $25,985 - $30,780 Annum New Dell Power Laptop SWC 8 X $1,100 $8,800 One Time Docking Stations SWC 8 X $120 $960 One Time New Dell Monitors SWC 8 X $225 $1,800 One time New Desk top Printer SWC 8 X $125 $1,000 One Time New Desk top Scanner SWC 4 X $350 $1,400 One Time General Accessories N/A 8 X $150 $1,200 One Time 2-piece Desk Corrections 4 X $624 $2,496 One Time File Cabinets Corrections 8 X $463 $3,704 One Time Bookshelf Corrections 4 X $285 $1,140 One Time Chairs Corrections 8 X $477 $3,816 One Time Increased Postage Est 1,800 X .60 12 X $1,080 $12,960 Annum PC/Network Support Off Tech 12 X $500 $6,000 Annum Microsoft Licensing 8 persons 8 X $376 $3,008 Annum Increased Off Supply Off Depot 12 X $400 $4,800 Annum Increased Copier Costs 8 persons 8 X $600 $4,800 Annum Continuing Education Prop Tax Trng. 6 X $500 $3,000 Annum SALARY AND BENEFIT TOTALS $364,547 TO $415,055 Annum INCREASED OPERATIONS COSTS $34,568 Annum TECHNOLOGY-PC TOOLS ETC. $15,160 One Time INCREASED FURNTIURE – ALL $ 11,156 One Time TOTALS $425,431 TO $475,939

Fiscal Note Detail

Effect of Proposal	Fiscal Year
Effect of Proposal	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