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.
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 |
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