COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:2836S.01I Bill No.:SJR 55 Subject:County Officers; Counties; County Government Type:Original Date:March 19, 2024Bill Summary:This proposal requires all county assessors to be elected.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2025FY 2026FY 2027
General Revenue*
$0 or (More than
$8,000,000)$0$0
Total Estimated Net
Effect on General
Revenue
$0 or (More than
$8,000,000)$0$0
*The potential fiscal impact of “(More than $8,000,000)” would be realized only if a special
election were called by the Governor to submit this joint resolution to voters.
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2025FY 2026FY 2027Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 2836S.01I
Bill No. SJR 55
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2025FY 2026FY 2027Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2025FY 2026FY 2027Total 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 2025FY 2026FY 2027Local Government$0*$0$0 or (Unknown)
* Possible costs and state reimbursements in FY 2025 net to zero if the issue is put before the
voters at a special election. L.R. No. 2836S.01I
Bill No. SJR 55
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FISCAL ANALYSIS
ASSUMPTION
§18 (b), Article VI – County Assessor Elections
Officials from Office of the Secretary of State (SOS) assume, each year, a number of joint
resolutions that would refer to a vote of the people a constitutional amendment and bills that
would refer to a vote of the people the statutory issue in the legislation may be considered by the
General Assembly.
Unless a special election is called for the purpose, Joint Resolutions proposing a constitutional
amendment are submitted to a vote of the people at the next general election. Article XII section
2(b) of the Missouri Constitution authorizes the governor to order a special election for
constitutional amendments referred to the people. If a special election is called to submit a Joint
Resolution to a vote of the people, section 115.063.2 RSMo requires the state to pay the costs.
The cost of the special election has been estimated to be $8 million based on the cost of the 2022
primary and general election reimbursements.
The Secretary of State’s office is required to pay for publishing in local newspapers the full text
of each statewide ballot measure as directed by Article XII, Section 2(b) of the Missouri
Constitution and Section 116.230-116.290, RSMo. Funding for this item is adjusted each year
depending upon the election cycle. A new decision item is requested in odd numbered fiscal
years and the amount requested is dependent upon the estimated number of ballot measures that
will be approved by the General Assembly and the initiative petitions certified for the ballot. In
FY 2014, the General Assembly changed the appropriation so that it was no longer an estimated
appropriation.
For the FY25 petitions cycle, the SOS estimates publication costs at $60,000 per page. This
amount is subject to change based on number of petitions received, length of those petitions and
rates charged by newspaper publishers.
The Secretary of State’s office will continue to assume, for the purposes of this fiscal note, that it
should have the full appropriation authority it needs to meet the publishing requirements.
Because these requirements are mandatory, the SOS reserves the right to request funding to meet
the cost of the publishing requirements if the Governor and the General Assembly again change
the amount or continue to not designate it as an estimated appropriation.
Oversight has reflected, in this fiscal note, the state potentially reimbursing local political
subdivisions the cost of having this joint resolution voted on during a special election in fiscal
year 2025. This reflects the decision made by the Joint Committee on Legislative Research that
the cost of the elections should be shown in the fiscal note. The next scheduled statewide general
election is in November 2024 (FY 2025). It is assumed the subject within this proposal could be L.R. No. 2836S.01I
Bill No. SJR 55
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on this ballot; however, it could also be on a special election called for by the Governor (a
different date). Therefore, Oversight will reflect a potential election cost reimbursement to local
political subdivisions in FY 2025.
In response to similar legislation from 2023, HJR 21, officials from Jackson County assumed
this proposed legislation would incur at least $200,000 in additional annual costs to Jackson
County taxpayers. Currently, the County Assessor is an appointed position with the skills and
required expertise to perform the work of the County Assessor. In the event of an election
requirement, Jackson County would have to fund a deputy assessor position with the skills and
knowledge to perform the mass appraisal process in the event that the elected Assessor did not
have the relevant skills and experience.
Oversight notes the provisions of this proposal are subject to a vote of the people. In the event
the proposal does not pass, the provisions would not be implemented and the fiscal impact would
be $0. If the proposal is approved, then the provisions could result in additional costs to Jackson
County. Therefore, for fiscal note purposes, Oversight will range the cost for Jackson County as
$0 or (Unknown).
Officials from the Department of Revenue, the Jackson County Board of Elections and the
St. Louis County Board of Elections
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.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, other charter counties and charter county assessors 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.
FISCAL IMPACT – State GovernmentFY 2025
(10 Mo.)
FY 2026FY 2027GENERAL REVENUETransfer Out - SOS - reimbursement of
local election authority election costs if
a special election is called by the
Governor
$0 or (More
than
$8,000,000)$0$0
ESTIMATED NET EFFECT ON
GENERAL REVENUE
$0 or (More
than
$8,000,000)$0$0 L.R. No. 2836S.01I
Bill No. SJR 55
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FISCAL IMPACT – Local GovernmentFY 2025
(10 Mo.)
FY 2026FY 2027LOCAL POLITICAL
SUBDIVISIONS
Costs – Jackson County – potential
additional costs for an elected assessor
(if joint resolution is approved by
voters)$0$0
$0 or
(Unknown)
Transfer In - Local Election Authorities
- reimbursement of election costs by the
State for a special election
$0 or More
than
$8,000,000$0$0
Costs - Local Election Authorities - cost
of a special election if called for by the
Governor
$0 or (More
than
$8,000,000)$0$0
ESTIMATED NET EFFECT ON
LOCAL POLITICAL
SUBDIVISIONS$0$0
$0 or
(Unknown)
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
Currently, assessors of all charter counties except for Jackson County are required to be elected
officers. This proposed Constitutional amendment, if approved by the voters, removes this
exception for Jackson County. Additionally, this amendment adds that assessors shall have any
other qualifications as provided by law.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space. L.R. No. 2836S.01I
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SOURCES OF INFORMATION
Office of the Secretary of State
Jackson County
Department of Revenue
Jackson County Board of Elections
St. Louis County Board of Elections
Julie MorffRoss StropeDirectorAssistant DirectorMarch 19, 2024March 19, 2024