Bill Summary – FastDemocracy

Division of the Budget
Landon State Office Building                                                                       Phone: (785) 296-2436
900 SW Jackson Street, Room 504                                                                    larry.campbell@ks.gov
Topeka, KS 66612                               Division of the Budget                             http://budget.kansas.gov
Adam Proffitt, Director                                                                          Laura Kelly, Governor


                                                  January 28, 2021


          The Honorable Adam Smith, Chairperson
          House Committee on Taxation
          Statehouse, Room 185A-N
          Topeka, Kansas 66612
          Dear Representative Smith:
                    SUBJECT:      Fiscal Note for HB 2099 by Representative Rhiley
                  In accordance with KSA 75-3715a, the following fiscal note concerning HB 2099 is
          respectfully submitted to your committee.
                 HB 2099 would allow taxpayers, or anyone representing the taxpayer, to attend any Board
          of Tax Appeals proceeding by audio or video electronic communication.

                                            Estimated State Fiscal Effect
                                       FY 2021         FY 2021            FY 2022          FY 2022
                                        SGF            All Funds           SGF             All Funds
             Revenue                            --                 --              --                 --
             Expenditure                        --                 --       $113,000           $113,000
             FTE Pos.                           --                 --              --              1.00
                  The Board of Tax Appeals estimates enactment of the bill would require $113,000 from
          the State General Fund and 1.00 new FTE position in FY 2022. Of the total amount, $35,000
          would be for computers and software licenses, and $78,000 would be for the salaries and wages
          and overhead expenses of the new position to set up the system, record video of the hearings, and
          maintain video records. The Board estimates that ongoing expenses for salary and wages for the
          1.00 FTE position and overhead expenses would total $80,500 from the State General Fund in FY
          2023. The Board notes that it currently allows audio hearings for its Small Claims Division.
          However, the Small Claims Division is considered an informal process and the Board is not
          required to keep an official record. In contrast, proceedings for Regular Division hearings are
The Honorable Adam Smith, Chairperson
Page 2—HB 2099

formal processes and conducted like district court proceedings. This requires the Board to keep
official record of all testimony and evidence presented during the hearing. To implement the bill,
it would be necessary for the Board to make sure the audio and video record of hearings is clear,
clean, and complete. Any fiscal effect associated with HB 2099 is not reflected in The FY 2022
Governor’s Budget Report.


                                                    Sincerely,

                                                    Adam Proffitt
                                                    Director of the Budget

cc: Jody Allen, Tax Appeals
Statutes affected: 
As introduced: 74-2433