STATEMENT OF PURPOSE
RS27991 / S1421
This is the FY 2021 original appropriation bill for the Board of Tax Appeals. It appropriates a total of
$634,500 and caps the number of authorized full-time equivalent positions at 5.00. For benefit costs, the
bill maintains the current appropriated amount for health insurance at $11,650 per eligible employee and
temporarily removes funding for the employer's sick leave contribution rate. The bill also provides for the
equivalent of a 2% change in employee compensation for permanent state employees. Funding for a 3%
upward shift in the compensation schedule is also provided. Also included are adjustments to pay the Office
of Information Technology Services for security software and data center office space located at the Chinden
Campus; software licensing, server infrastructure, and storage to expand system capabilities on core systems
and to maintain agency-specific software; and billing adjustments in excess of current appropriations. Lastly,
the ongoing General Fund appropriation is reduced by 2%.
FISCAL NOTE
FTP Gen Ded Fed Total
FY 2020 Original Appropriation 5.00 635,600 0 0 635,600
1. Additional Hearing Costs 0.00 42,100 0 0 42,100
Sick Leave Rate Reduction 0.00 (1,100) 0 0 (1,100)
1% General Fund Reduction 0.00 (6,400) 0 0 (6,400)
FY 2020 Total Appropriation 5.00 670,200 0 0 670,200
Removal of Onetime Expenditures 0.00 (42,100) 0 0 (42,100)
Restore Rescissions 0.00 7,500 0 0 7,500
FY 2021 Base 5.00 635,600 0 0 635,600
Benefit Costs 0.00 (2,000) 0 0 (2,000)
Inflationary Adjustments 0.00 1,200 0 0 1,200
Statewide Cost Allocation 0.00 700 0 0 700
Change in Employee Compensation 0.00 8,500 0 0 8,500
FY 2021 Program Maintenance 5.00 644,000 0 0 644,000
OITS 1 Operating Costs 0.00 100 0 0 100
OITS 2 Servers and Licensing 0.00 700 0 0 700
OITS 4 Agency Billings 0.00 2,400 0 0 2,400
2% General Fund Reduction 0.00 (12,700) 0 0 (12,700)
FY 2021 Total 5.00 634,500 0 0 634,500
Chg from FY 2020 Orig Approp 0.00 (1,100) 0 0 (1,100)
% Chg from FY 2020 Orig Approp. 0.0% (0.2%) (0.2%)
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 03/13/2020, 3:12 PM
Contact:
Keith Bybee
Budget and Policy Analysis
(208) 334-4739
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 03/13/2020, 3:12 PM