COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:0730H.04P Bill No.:Perfected HS for HCS for HB 186 Subject:Taxation and Revenue - Property; Property, Real and Personal; Political
Subdivisions
Type:Original Date:February 28, 2023Bill Summary:This proposal modifies provisions relating to tax levies by political
subdivisions.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2024FY 2025FY 2026Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2024FY 2025FY 2026Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 0730H.04P
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2024FY 2025FY 2026Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2024FY 2025FY 2026Total 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 2024FY 2025FY 2026Local Government$0$0$0 L.R. No. 0730H.04P
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FISCAL ANALYSIS
ASSUMPTION
Officials from the State Tax Commission assume 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.
Officials from the Office of the Secretary of State note many bills considered by the General
Assembly include provisions allowing or requiring agencies to submit rules and regulations to
implement the act. The Secretary of State’s office is provided with core funding to handle a
certain amount of normal activity resulting from each year’s legislative session. The fiscal
impact for this fiscal note to Secretary of State’s office for Administrative Rules is less than
$5,000. The Secretary of State’s office recognizes that this is a small amount and does not
expect that additional funding would be required to meet these costs. However, they also
recognize that many such bills may be passed by the General Assembly in a given year and that
collectively the costs may be in excess of what their office can sustain with their core
budget. Therefore, they reserve the right to request funding for the cost of supporting
administrative rules requirements should the need arise based on a review of the finally approved
bills signed by the governor.
Officials from the Newton County Health Department, City of Springfield, St Louis County
Election Authority, Platte County Election Authority, and the City of Kansas City 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.
In response to a previous version (HCS HB 186), officials from the Jackson County Election
Authority, and the Lincoln County Assessor 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.
Oversight does not anticipate a fiscal impact from this proposal. However, Oversight received a
limited number of responses from local political subdivisions related to the fiscal impact of this
proposal. Oversight has presented this fiscal note on the best information available. Upon the
receipt of additional responses, Oversight will review to determine if an updated fiscal note
should be prepared and seek approval to publish a new fiscal note.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, other local political subdivisions were requested to respond to this proposed legislation
but did not. A listing of political subdivisions included in the Missouri Legislative Information
System (MOLIS) database is available upon request. L.R. No. 0730H.04P
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FISCAL IMPACT – State GovernmentFY 2024
(10 Mo.)
FY 2025FY 2026$0$0$0FISCAL IMPACT – Local GovernmentFY 2024
(10 Mo.)
FY 2025FY 2026$0$0$0
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
The proposed legislation appears to have no direct fiscal impact.
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
State Tax Commission
Office of the Secretary of State
Jackson County Election Authority
Platte County Election Authority
St Louis County Election Authority
Lincoln County Assessor
City of Kansas City
City of Springfield
Newton County Health Department
Julie MorffRoss StropeDirectorAssistant DirectorFebruary 28, 2023February 28, 2023