The Comptroller of Public Accounts adopts amendments to §9.1052, concerning forms, without changes to the proposed text as published in the January 12, 2018, issue of the Texas Register (43 TexReg 193).

The amendments to §9.1052 update subsection (a) to reflect new versions of Form 50-773A, Biennial Progress Report for Texas Economic Development Act and Form 50-827, Biennial School District Cost Data Request Forms (CDR), and add new subsection (d) to allow the comptroller to periodically update certain marked areas of the adopted forms. These forms are also changed to replace the paper filing requirements with an electronic filing requirement and reduce duplicative filings for projects with multiple agreement holders by permitting agreement holders in the same combined group to select a single agreement holder to report on behalf of the entire combined group.

Two comments were received from Daniel T. Casey with Moak, Casey & Associates, and Terry Smith with Powell & Leon, LLP.

Mr. Smith and Mr. Casey both comment that the data for the collection year used for the Form 50-773A or 50-773B Biennial Progress Reports (Biennial Progress Reports) are estimated values because the due date for the Biennial Progress Reports will occur before values are locally certified for property tax purposes to the school districts on July 25. Both Mr. Smith and Mr. Casey note that school districts are required to use the estimated values reported on the Biennial Progress Reports for their CDR's rather than the certified values. Mr. Smith suggests that the comptroller permit discrepancies between values used on the CDR and the Biennial Progress Reports and also extend the deadline for completing the CDR's so that school districts can use certified values instead of the estimated values reported on the Biennial Progress Report. Mr. Casey suggests that the comptroller establish August 15 as the deadline for the Biennial Progress Reports and October 15 as the deadline for the CDR to permit taxpayers and school districts to use certified values on the Biennial Progress Reports and CDR's.

The comptroller disagrees with these comments and declines to make the suggested changes. The purpose of the Biennial Progress Reports and CDR's is to collect information that is required to be timely reported to the legislature and public under Tax Code, §313.032. Accordingly, the due dates set by the comptroller are based upon the amount of time necessary for the comptroller to collect the required data and prepare an accurate report. The comptroller prepared new electronic forms, in part, to decrease the amount of time and resources necessary to prepare the report to the legislature and public. The comptroller reserves the right to reevaluate the due dates for the CDR and Biennial Progress Report based on the effectiveness of the new forms and electronic submissions.

The amendments are adopted under Tax Code, §313.031, which authorizes the comptroller to adopt rules necessary for the implementation and administration of Tax Code, Chapter 313.

The amendments implement Tax Code, Chapter 313.