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


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. AMENDED FISCAL NOTE 4/1/21 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. This amended fiscal note reflects the increased rental costs associated with relocation, and the one time costs of new recording equipment for conducting hearings. AMENDED FISCAL NOTE 4/1/21 FISCAL NOTE – HB 2581 March 31, 2021 HB 2496 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 Hearing Room Audio Recording Systems to include Software and hardware to outfit four (4) Hearing Rooms. Hearing Room Systems 4 Systems 4 X $8,750 $35,000 One Time Increased Office Space to accommodate 14 total employees vs. 6 – property square footage to Increase from 5,000 to 10,000 minimum. Two estimates obtained and include the following: Estimate 1 – involves same location, just a move down one floor: Increased space to 12,153 SF 7,153 SF X $9.312 SF $66,609 Annum This includes 12 reserved parking spaces. --Add 2 spaces to get 14 total 2 X $660 per space $ 1,320Annum Utilities and Housekeeping increased costs based on averages. Moving and Logistics Costs --physical move in same bldg.. Labor $ 2,500 One Time --Technology Move Installs Labor and Materials $ 6,000 One Time --Security System Move Over Outside contractor $ 5,000 One Time --Any Renovation Costs Room divisions, etc. $30,000 One Time Estimate 2 – Move to Capitol Complex at average SF cost of $13.01. Costs below will also reflect the increase SF cost of $3.698 over current cost as well as the additional Sq Footage. Increased Space to 10,000 SF 5,000 SF X $13.01 SF $83,540 Annum Add Parking Spaces at $660 14 X $660 $ 9,240Annum Utilities and Housekeeping increased costs based on averages. --Current - $15,000 12 X $1,250 $15,000 Annum Moving and Logistics Costs --Physical Move Same City Labor and materials $ 7,500 One Time --Technology Move Installs Labor and Materials $ 6,000 One Time --Security System Move Over Outside Contractor $ 5,000One Time --Any Renovation Costs Room Div., not included $30,000 One Time 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 Record Systems for Hearing Rooms $35,000 One Time $460,431 TO $510,939 OFFICE SIZE INCREASED COSTS ON ESTIMATE 1 $ 89,529 Annum $ 43,500 One Time ON ESTIMATE 2 $107,780 Annum $ 48,500 One Time INCREASED PER ANNUM TOTAL COSTS $488 ,644 TO $557,403 INCREASED ONE TIME TOTAL COSTS $104,816 TO $109,816 FIRST YEAR NCREASED COSTS OVER CURRENT BUDGET = 593,460 TO $667,219

Fiscal Note Detail

Effect of Proposal Fiscal Year
Fiscal Year
(Upon Full
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.


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: