STATEMENT OF PURPOSE
RS31470 / H0677
This appropriation to the Board of Tax Appeals provides enhancements to the FY 2025 maintenance budget
that includes replacement items and the additional 2% CEC.
FISCAL NOTE
This appropriation provides an additional $11,600 to the maintenance appropriation provided to the Board of
Tax Appeals found in House Bill 459. Table 1 shows incremental adjustments to the budget found in the bill,
of which the ongoing increase is $7,200, and $4,400 is onetime. Table 2 shows all the adjustments leading to
the FY 2025 total. The total budget for the Board of Tax Appeals is $656,000.
Table 1 FTP Gen Ded Fed Total
Replacement Items 0.00 4,400 0 0 4,400
Additional 2% Change in Employee Compensation 0.00 7,200 0 0 7,200
FY 2025 Budget Enhancements 0.00 11,600 0 0 11,600
% Chg from FY 2025 Maintenance 0.0% 1.8% 1.8%
Table 2 FTP Gen Ded Fed Total
FY 2024 Original Appropriation 4.00 662,200 0 0 662,200
Removal of Onetime Expenditures 0.00 (7,000) 0 0 (7,000)
FY 2025 Base 4.00 655,200 0 0 655,200
Personnel Benefit Costs 0.00 (1,000) 0 0 (1,000)
Inflationary Adjustments 0.00 1,400 0 0 1,400
Statewide Cost Allocation 0.00 (14,800) 0 0 (14,800)
1% Change in Employee Compensation 0.00 3,600 0 0 3,600
FY 2025 Program Maintenance - HB 459 4.00 644,400 0 0 644,400
FY 2025 Budget Enhancements 0.00 11,600 0 0 11,600
FY 2025 Total 4.00 656,000 0 0 656,000
Chg from FY 2024 Orig Approp 0.00 (6,200) 0 0 (6,200)
% Chg from FY 2024 Orig Approp. 0.0% (0.9%) (0.9%)
Contact:
Representative James Petzke
(208) 332-1043
Senator Scott Herndon
(208) 332-1349
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: 02/29/2024, 8:17 AM