COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:0998H.01I Bill No.:HB 119 Subject:Political Subdivisions; Taxation and Revenue - Property; Elections Type:Original Date:January 21, 2025Bill Summary:This proposal modifies provisions relating to tax levies by political
subdivisions.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on Other State
Funds $0$0$0
Numbers within parentheses: () indicate costs or losses. L.R. No. 0998H.01I
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2026FY 2027FY 2028Total 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 2026FY 2027FY 2028Local Government$0$0$0 L.R. No. 0998H.01I
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FISCAL ANALYSIS
ASSUMPTION
Section 137.073 - Tax Levies by Political Subdivisions
Officials from the Office of Administration - Budget and Planning (B&P) defer to the local
governments for the fiscal impact. This proposal:
Officials from the City of Kansas City assume the proposed legislation has a negative fiscal
impact of an indeterminate amount.
Officials from the State Tax Commission, Jackson County Election Board, St. Louis City
Board of Elections, St. Louis County Board of Elections, Office of the State Auditor, and the
Platte County Board of Elections 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.
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;,
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.
Rule Promulgation
Officials from the Joint Committee on Administrative Rules assume this proposal is not
anticipated to cause a fiscal impact beyond its current appropriation.
Officials from the Office of the Secretary of State (SOS) note many bills considered by the
General Assembly include provisions allowing or requiring agencies to submit rules and
regulations to implement the act. The SOS 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 the SOS for Administrative Rules is less than $5,000. The SOS recognizes that
this is a small amount and does not expect that additional funding would be required to meet L.R. No. 0998H.01I
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these costs. However, the SOS also recognizes 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 the
office can sustain with its core budget. Therefore, the SOS reserves 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.
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$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
Office of Administration - Budget and Planning (B&P)
State Tax Commission
Joint Committee on Administrative Rules
Office of the Secretary of State (SOS)
Office of the State Auditor
Jackson County Election Board
St. Louis City Board of Elections
St. Louis County Board of Elections L.R. No. 0998H.01I
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Platte County Board of Elections
City of Kansas City
Julie MorffRoss StropeDirectorAssistant DirectorJanuary 21, 2025January 21, 2025