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 12, 2024
The Honorable Caryn Tyson, Chairperson
Senate Committee on Assessment and Taxation
300 SW 10th Avenue, Room 548-S
Topeka, Kansas 66612
Dear Senator Tyson:
SUBJECT: Fiscal Note for SB 537 by Senate Committee on Assessment and Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning SB 537 is
respectfully submitted to your committee.
SB 537 would allow Neosho County to place on the ballot a question imposing a sales tax
at the rate of 0.5 percent for the purpose of financing the costs of roadway and bridge construction,
maintenance, and improvement. If approved by county electors, the tax would expire ten years
after it is first collected.
The Department of Revenue indicates SB 537 would affect only local sales tax collections
in Neosho 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 Neosho 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