FISCAL NOTE
Date Requested: February 20, 2025
Time Requested: 03:31 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1430 |
Introduced |
HB2699 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
Local Governments
Sources of Revenue:
Other Fund Local Governments
Legislation creates:
Decreases Existing Revenue, Decreases Existing Expenses
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.
The stated purpose of this bill is to repeal the sections of code relating to dogs being subject to taxation.
This bill repeals the head tax on dogs currently collected by the county assessors. Based on available data from county budgets, the proposed bill would result in an annual loss to the dog and kennel funds of local governments of roughly $250,000 per year.
There would be a reduction in costs to the county assessors as they would no longer be required to collect the head tax on dogs.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2025
Increase/Decrease
(use"-") |
2026
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 |
-250,000 |
-250,000 |
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.
This bill repeals the head tax on dogs currently collected by the county assessors. Based on available data from county budgets, the proposed bill would result in an annual loss to the dog and kennel funds of local governments of roughly $250,000 per year.
The bill also repeals W. Va. Code ยง19-20-11 which provides that, in addition to the head tax on dogs provided for in the article, the owner of any dog above the age of six months shall be permitted to place a value on such dog and have such dog assessed as personal property.
There would be a reduction in costs to the county assessors as they would no longer be required to collect the head tax on dogs.
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: Mark Muchow
Email Address: radfiscal@wv.gov