Department of Revenue reports use of property tax rebate appropriations and vacancies concentrated in property assessment

The Department of Revenue presented its quarterly financial report and staffing update to the Section A interim budget committee on Wednesday.

Ethan summarized the department's funding picture: HB2 and HB13 make up about 51% of the department's appropriations; statutory appropriations (including the property tax rebate from Senate Bill 542) total nearly $370 million for FY2026. He said SB542 authorized statutory appropriations to issue property tax rebates of up to $400 and that roughly $92.1 million of that roughly $100 million appropriation had been expended as of February.

The department also reported two budget amendments (totaling roughly $295,000) for the federal royalty audit program and an amendment moving operating appropriation authority into transfers for the cannabis and alcohol regulation reorganization. DOR is awaiting federal approval for the ambulance provider fee set in HB56 before expending related funds.

Ethan said DOR's HB2 personal services appropriation (just over $60 million) was about 59% expended through February and that the department had roughly 662 HB2 positions budgeted with about 46.2 PB vacant. The property assessment division accounts for 27 of the vacant PB and remains the most difficult area to recruit for; the agency said it is actively recruiting through college outreach, social media and other campaigns.

On tax‑season hiring, Ethan said temporary hires for tax season explain a decline in vacancies in information management/collections in the most recent report cycle.

Committee members asked technical questions about aggregate positions and slight differences between PB reports; DOR staff said the historical PB report includes aggregate positions and will follow up with packet corrections for an appendix chart that had been double counted in the printed packet.