Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 adam.c.proffitt@ks.gov
Topeka, KS 66612 http://budget.kansas.gov
Adam C. Proffitt, Director Laura Kelly, Governor
Division of the Budget
March 18, 2024
The Honorable Adam Smith, Chairperson
House Committee on Taxation
300 SW 10th Avenue, Room 346-S
Topeka, Kansas 66612
Dear Representative Smith:
SUBJECT: Fiscal Note for HB 2828 by House Committee on Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2828 is
respectfully submitted to your committee.
HB 2828 would allow Marshall County to place on the ballot a question imposing a sales
tax at the rate of up to 1.0 percent for the purpose of financing the costs of constructing or
remodeling and furnishing a jail facility. If approved by county electors, the tax would expire after
the county has collected enough sales tax revenue to finance the project.
The Department of Revenue indicates HB 2828 would affect only local sales tax collections
in Marshall County and would have no fiscal effect on state revenues. The Department indicates
that the administrative costs associated with implementing the provisions of the bill would be
negligible and could be absorbed within existing resources.
The Kansas Association of Counties indicates that the local election authorized by the bill
would be conducted and paid for by Marshall County. An election held at the same time as a
countywide primary or general election would cost less than a stand-alone special election.
Sincerely,
Adam C. Proffitt
Director of the Budget
cc: Lynn Robinson, Department of Revenue
Jay Hall, Kansas Association of Counties