COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:3703S.06C Bill No.:SCS for HCS for HB 1606 Subject:Counties; County Government; County Officials; Political Subdivisions; Taxation
and Revenue - Property; Public Officers; Salaries
Type:Original Date:April 21, 2022Bill Summary:This proposal modifies provisions relating to county officials.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 3703S.06C
Bill No. SCS for HCS for HB 1606
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2023FY 2024FY 2025Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☐ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2023FY 2024FY 2025
Local Government
(Unknown, could
exceed $2,389,846)
(Unknown, could
exceed $3,353,692)
(Unknown, could
exceed $3,353,692) L.R. No. 3703S.06C
Bill No. SCS for HCS for HB 1606
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April 21, 2022
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FISCAL ANALYSIS
ASSUMPTION
Due to time constraints, Oversight was unable to receive some agency responses in a timely
manner and performed limited analysis. Oversight has presented this fiscal note on the best
current information that we have or on information regarding a similar bill(s). Upon the receipt
of agency responses, Oversight will review to determine if an updated fiscal note should be
prepared and seek approval to publish a new fiscal note.
§§50.327 & 58.095 – Compensation for County Coroners and Salary Schedules for 3
rd
Class
Counties
In response to similar legislation from this year, SB 1128, officials from various counties did not
respond to Oversight’s request for fiscal impact regarding this proposal.
Oversight assumes §§50.327 & 58.095 state the county commission is responsible for
determining the salary for the county coroner in non-charter counties. Section 58.095 contains
the base schedule of salaries as determined by the assessed valuation of the county. Section
50.327 adds an additional salary increase of up to $14,000 on top of the base schedule if
approved by the county commission. Oversight is unclear of how much each county coroner
receives in salary. However, there are 109 non-charter counties that could be considered for the
additional funds in section 58.095 (if approved by the appropriate county commission).
Oversight assumes if all of these counties approved the $14,000 increase, this could be up to
$1,526,000 in increased salaries for coroners. However, Oversight assumes no increase coroner’s
salaries would take place without the approval by the county commission. Therefore, Oversight
will assume a cost of $0 (no salary increases) or up to $1,526,000 (salary increases approved in
every non-charter county) for coroners for this proposal.
Oversight also notes in similar legislation from this year, SB 704, §50.327.4 relates to the
following 3
rd
class counties and their assessed valuations as of the 2020 census that are greater
than the three hundred million dollars: L.R. No. 3703S.06C
Bill No. SCS for HCS for HB 1606
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Oversight notes the proposal does not specify how the base schedules should be amended for the
computation of salaries for 3
rd
class county positions. Currently, the base salary for each of the
positions in this section are as follows:
C
ounty
2
020
C
lassification
A
ssessed Valuation
A
dair
3
415,860,739
A
ndrew
3
309,826,694
A
udrain
3
416,179,373
B
arry
3
578,441,026
B
enton
3
307,087,967
B
utler
3
667,507,793
C
linton
3
353,505,104
C
rawford
3
368,867,929
D
unklin
3
314,994,430
H
enry
3
435,915,841
H
owell
3
534,978,779
L
aclede
3
490,308,053
L
awrence
3
546,241,819
M
arion
3
519,654,554
M
cDonald
3
315,078,544
M
iller
3
492,134,546
M
organ
3
572,600,385
N
ew Madrid
3
455,255,626
N
odaway
3
399,126,552
P
erry
3
404,312,108
P
helps
3
687,863,962
P
ike
3
307,484,509
P
olk
3
397,316,316
P
ulaski
3
553,132,765
R
andolph
3
526,364,813
R
ay
3
393,522,956
S
cott
3
536,493,885
S
te. Genevieve
3
891,214,089
S
toddard
3
522,288,378
S
tone
3
749,458,097
W
arren
3
674,203,668
W
ebster
3
508,888,557 L.R. No. 3703S.06C
Bill No. SCS for HCS for HB 1606
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Therefore, Oversight will also assume a $0 (no adjustment to salaries) or unknown additional
costs to 3
rd
class county salaries for this section of the proposal.
§§50.815 & 50.820 – County Financial Statements
In response to similar legislation from 2020, HB 1814, officials at Henry County assumed a
savings of $1,800 annually in publication costs from this proposal.
Oversight inquired with Henry County regarding this proposal. The County currently submits a
14 page document to the newspaper which lists out every dollar by vendor. Since this proposal
requires a summary of data to be published in the newspaper, Henry County’s publishing costs
would be reduced as the number of pages would be reduced that would be submitted to the
newspaper.
In response to similar legislation from 2020, HB 1814, officials at Lincoln County assumed a
savings of $2,000 annually in publication costs from this proposal.
In response to similar legislation from 2020, HB 1814, officials at Livingston County assumed a
savings of $2,500 annually in publication costs from this proposal.
Officials from the Clay County Auditor’s Office assume this proposal will increase expenses by
$161 to publish more information in the newspaper based on recent costs for publications.
Oversight assumes the Clay County Auditor’s Office is provided with core funding to handle a
certain amount of activity each year. Oversight assumes the Clay County Auditor’s Office could
absorb the costs related to this proposal. If multiple bills pass which require additional staffing
and duties at substantial costs, the Auditor’s Office could request funding through the
appropriation process.
B
ase Salary
a
t $300,000,000
S
ection
A
ssessed Valuation
4
9.082
C
ounty Commissioners
2
9,700
$
5
0.334
R
ecorder of Deeds
4
5,000
$
5
1.281
C
ounty Clerks
4
5,000
$
5
1.282
C
ounty Clerk (Clay)
3
4,500
$
5
2.269
C
ounty Collectors
4
5,000
$
5
3.082
A
ssessors
4
5,000
$
5
3.083
A
ssessor (Clay)
N
/A
5
4.261
T
reasurers
4
5,000
$
5
4.320
C
ollector/Treasurer (Townships)
4
5,000
$
5
5.091
A
uditor
4
5,000
$
5
6.265
P
rosecuting Attorneys
5
5,000
$
5
8.095
C
oroners
1
6,000
$
4
73.742
P
ublic Administrators
4
5,000
$
L.R. No. 3703S.06C
Bill No. SCS for HCS for HB 1606
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Oversight assumes using the counties above as an example, if the average savings of the three
counties publication costs is $2,100 and 96 counties (2
nd
, 3
rd
and 4
th
class counties) in Missouri
published their financials in the newspaper, the potential savings could be up to $201,600
($2,100 * 96) per year. Therefore, Oversight will reflect a potential savings in publication costs
for counties to post their financials through a newspaper of general circulation in their county
that could exceed $100,000 annually from this proposal.
In response to similar legislation from this year, SB 845, officials from Boone County and
Greene County each assumed the proposal will have no fiscal impact on their respective
organizations. Oversight does not have any information to the contrary. Therefore, Oversight
will reflect a zero impact in the fiscal note for these agencies.
§55.160 – Positions of County Auditors
In response to similar legislation from this year, SB 889, officials from the Office of the State
Courts AdministratorChristian County Auditor’s Office each assumed the proposal
will have no fiscal impact on their respective organizations. Oversight does not have any
information to the contrary. Therefore, Oversight will reflect a zero impact in the fiscal note for
these agencies.
§473.742 – Salaries of Public Administrators
In response to similar legislation from this year, SB 1088, officials from Clinton County
assumed the proposal will have no fiscal impact on their organization. Oversight does not have
any information to the contrary. Therefore, Oversight will reflect a zero impact in the fiscal note
for this agency.
In response to similar legislation from this year, HCS for HB 2450, officials from the Public
Administrator’s Office for the City of St. Louis assumed the proposal will have no fiscal impact
on their organization. Oversight does not have any information to the contrary. Therefore,
Oversight will reflect a zero impact in the fiscal note for this agency.
Oversight notes each county has a public administrator, including the City of St. Louis.
Oversight also notes that, currently, an incoming public administrator may elect to receive a
salary or receive fees as may be allowed by law. Under terms of this proposal every public
administrator beginning a first term on or after January 1, 2023, shall be deemed to have elected
to receive a salary as provided in this section. Oversight assumes this proposal would potentially
increase the salaries in 2
nd
, 3
rd
and 4
th
class counties based on assessed valuation. Oversight took
the highest salary cap at 39 letters opened of $25,000 and calculated the difference in salary that
would be increased based on the assessed valuation in the chart below. Using the Total Assessed
Valuation by County in the 76
th
Annual Report from the State Tax Commission, Oversight also
organized the 2
nd
, 3
rd
, and 4
th
class counties into salary classifications based on the assessed
valuation. From this chart, Oversight assumes there could be salary increases collectively L.R. No. 3703S.06C
Bill No. SCS for HCS for HB 1606
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April 21, 2022
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exceeding $1,721,000. Adding additional payroll taxes and workers’ compensation would yield
a potential cost that could exceed $1,927,692 and Oversight will reflect this amount in the fiscal
note for this proposal.
Bill as a Whole
Officials from the Department of Commerce and Insurance, the Office of the State Auditor
the Department of Economic Development, the Department of Social Services and the State
Tax Commission each assume the proposal will have no fiscal impact on their respective
organizations. Oversight does not have any information to the contrary. Therefore, Oversight
will reflect a zero impact in the fiscal note for these agencies.
Officials from the Phelps County Sheriff’s Department assume the proposal will have no fiscal
impact on their organization.
Oversight does not have any information to the contrary in §58.200. Should the sheriff’s
position become vacant and the county coroner becomes acting sheriff until the position is filled,
the salary of the coroner should be increased by the difference between the sheriff’s salary and
the coroner’s salary. Oversight assumes this would occur on an infrequent basis and would have
A
ssessed Valuation
C
ounty
C
lass
N
umber of
C
ounties*
H
ighest
S
alary
A
ssessed
S
alary
D
ifference
i
n Salary
P
otential
A
djusted Salary
$
8,000,000 to $40,999,999
3 1 2
5,000
$ 2
9,000
$
4
,000
$
4
,000
$
$
41,000,000 to $53,999,999
0 0 2
5,000
$ 3
0,000
$
5
,000
$
-$
$
54,000,000 to $65,999,999
0 0 2
5,000
$ 3
2,000
$
7
,000
$
-$
$
66,000,000 to $85,999,999
3 2 2
5,000
$ 3
4,000
$
9
,000
$
1
8,000
$
$
86,000,000 to $99,999,999
3 2 2
5,000
$ 3
6,000
$
1
1,000
$
2
2,000
$
$
100,000,000 to $130,999,999
3 1
0
2
5,000
$ 3
8,000
$
1
3,000
$
1
30,000
$
$
131,000,000 to $159,999,999
3 1
3
2
5,000
$ 4
0,000
$
1
5,000
$
1
95,000
$
$
160,000,000 to $189,999,999
3 8 2
5,000
$ 4
1,000
$
1
6,000
$
1
28,000
$
$
190,000,000 to $249,999,999
3 1
2
2
5,000
$ 4
1,500
$
1
6,500
$
1
98,000
$
$
250,000,000 to $299,999,999
3 9 2
5,000
$ 4
3,000
$
1
8,000
$
1
62,000
$
$
300,000,000 to $449,999,999
3
, 4
1
5
2
5,000
$ 4
5,000
$
2
0,000
$
3
00,000
$
$
450,000,000 to $599,999,999
3
, 4
1
4
2
5,000
$ 4
7,000
$
2
2,000
$
3
08,000
$
$
600,000,000 to $749,999,999
3
, 4
6 2
5,000
$ 4
9,000
$
2
4,000
$
1
44,000
$
$
750,000,000 to $899,999,999
3 1 2
5,000
$ 5
1,000
$
2
6,000
$
2
6,000
$
$
900,000,000 to $1,049,999,999
2 2 2
5,000
$ 5
3,000
$
2
8,000
$
5
6,000
$
$
1,050,000,000 to $1,199,999,999
2 1 2
5,000
$ 5
5,000
$
3
0,000
$
3
0,000
$
$
1,200,000,000 to $1,349,999,999
0 0 2
5,000
$ 5
7,000
$
3
2,000
$
-$
$
1,350,000,000 and over
0 0 2
5,000
$ 5
9,000
$
3
4,000
$
-$
9
6
1
,721,000
$
P
ayroll taxes
7
.65%
1
31,657
$
W
ork Comp
4
.36%
7
5,036
$
G
rand Total
1
,927,692
$
*
Number of Counties were based off of the Total Assessed Valuation by County in the 76th Annual Report from the State Tax
C
ommission L.R. No. 3703S.06C
Bill No. SCS for HCS for HB 1606
Page 8 of
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a minimal fiscal impact on counties. Therefore, Oversight will reflect a zero impact in the fiscal
note for this section.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, other cities, counties, county recorders, auditors, collectors, treasurers, public
administrators and sheriffs were requested to respond to this proposed legislation but did not. A
listing of political subdivisions included in the Missouri Legislative Information System database
is available upon request.
FISCAL IMPACT – State GovernmentFY 2023
(10 Mo.)
FY 2024FY 2025$0$0$0FISCAL IMPACT – Local GovernmentFY 2023
(10 Mo.)
FY 2024FY 2025COUNTY FUNDSSavings – in publication costs on
financials posted in a newspaper of
general circulation (§§50.815 &
50.820)
Could exceed
$100,000
Could exceed
$100,000
Could exceed
$100,000
Cost – potential salary increases for
county coroners (§§50.327 & 58.095)
$0 or up to
($1,526,000)
$0 or up to
($1,526,000)
$0 or up to
($1,526,000)
Costs – adjustment on base schedules
for county officials (§50.327.4)
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)Cost – Potential salary increases for
public administrators (§473.742)
$0 to (Could
exceed
$963,846)
$0 to (Could
exceed
$1,927,692)
$0 to (Could
exceed
$1,927,692)
ESTIMATED NET EFFECT ON
COUNTY FUNDS
(Unknown,
could exceed
$2,389,846)
(Unknown,
could exceed
$3,353,692)
(Unknown,
could exceed
$3,353,692)
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal. L.R. No. 3703S.06C
Bill No. SCS for HCS for HB 1606
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FISCAL DESCRIPTION
§§50.327 & 58.095 – Compensation for County Coroners
Under current law, the salary schedule for a county coroner in a non-charter county is set as a
base schedule by the salary commission. This act excludes the county coroner from the base
schedule set by the salary commission and provides that the salary of a coroner in a non-charter
county shall be set as a base schedule as provided by law subject to an increase up to $14,000
greater upon the majority approval of the county commission. Additionally, the annual
compensation of the coroner shall not be less than the annual compensation of the preceding year
except upon a 2/3 vote of all the members of the county commission.
Finally, this act repeals provisions relating to percentages of the maximum allowable salaries for
non-charter county coroners and also repeals provisions relating to additional compensation for a
county coroner when performing certain services.
§50.327.4 – Salary compensation for 3
rd
Class Counties
This act provides that the salary commission of any third class county may amend the base salary
schedules as provided by law for the computation of salaries for county officials to include
assessed valuation factors in excess of $300 million dollars; provided that the percentage of any
adjustments shall be equal for all county officials in that county.
§§50.815 & 50.820 – County Financial Statements
This bill requires all non-charter counties, by June thirtieth of each year, to prepare and publish
in a qualified newspaper a financial statement for the previous year. The financial statement shall
include the name, office, and current gross annual salary of each elected or appointed county
official whose salary is set by the County Salary Commission.
The county clerk or other officer responsible for the preparation of the financial statement must
preserve the documents relied upon in the making of the financial statements and shall provide
an electronic copy free of charge to any newspaper requesting a copy of the data. Currently,
these requirements only apply to counties of the first classification.
§473.742 – Salaries of Public Administrators
Currently, if a public administrator of a second, third, or fourth class county or of the City of St.
Louis elects to be placed on salary, the salary is determined by a schedule based on the average
number of open letters in the two years preceding the term in which the salary is elected. This act
provides that every public administrator who begins his or her term on or after January 1, 2023,
shall be deemed to have elected to receive such salary. This act also provides that a letter of
guardianship and a letter of conservatorship shall be counted as separate letters. Additionally, it
shall be two letters if the public administrator is appointed by the court as both a guardian and a
conservator to the same ward or protectee.
Furthermore, this act provides that upon majority approval by the salary commission, a public
administrator may be paid according to the assessed valuation schedule set forth in the act. If the L.R. No. 3703S.06C
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salary commission elects to pay a public administrator according to the assessed valuation
schedule, the salary commission shall not elect to change at any future time to pay the public
administrator according to the average number of open letters in lieu of paying them according to
the assessed valuation schedule.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Office of the State Auditor
Boone County
Greene County
Henry County
Lincoln County
Livingston County
Office of the State Courts Administrator
Department of Commerce and Insurance
Christian County Auditor’s Office
Clinton County
City of St. Louis
Department of Economic Development
Department of Social Services
State Tax Commission
Phelps County Sheriff’s Department
Julie MorffRoss StropeDirectorAssistant DirectorApril 21, 2022April 21, 2022