COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:0415H.01I Bill No.:HB 249 Subject:Political Subdivisions; County Officials; Counties; Taxation and Revenue -
Property
Type:Original Date:February 19, 2025Bill Summary:This proposal modifies provisions relating to county officials.
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. 0415H.01I
Bill No. HB 249
Page 2 of
February 19, 2025
NM:LR:OD
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 2028
Local Government
(Unknown, could
exceed $3,248,154)
(Unknown, could
exceed $3,592,585)
(Unknown, could
exceed $3,592,585) L.R. No. 0415H.01I
Bill No. HB 249
Page 3 of
February 19, 2025
NM:LR:OD
FISCAL ANALYSIS
ASSUMPTION
§§50.327 & 58.095 – Compensation for County Coroners and Salary Schedules for 3
rd
Class
Counties
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 §50.327.4 relates to the following 3
rd
class counties and their assessed
valuations as of the 2024 tax year that are greater than the three hundred million dollars: L.R. No. 0415H.01I
Bill No. HB 249
Page 4 of
February 19, 2025
NM:LR:OD
C
ounty
2
024
C
lassification
A
ssessed Valuation
A
dair
3 4
31,292,389
A
ndrew
3 3
41,791,023
A
udrain
3 4
92,662,764
B
arry
3 6
56,491,858
B
ates
3 3
09,402,969
B
enton
3 3
61,776,102
B
utler
3 7
43,013,907
C
linton
3 3
95,423,019
C
ooper
3 3
26,451,062
C
rawford
3 3
94,239,892
D
unklin
3 3
38,397,158
H
enry
3 5
09,746,085
H
owell
3 5
95,717,991
L
aclede
3 5
48,612,641
L
awrence
3 6
48,981,038
M
acon
3 3
03,285,241
M
arion
3 6
46,308,723
M
cDonald
3 3
34,745,181
M
iller
3 5
49,014,168
M
organ
3 6
21,907,704
N
ew Madrid
3 5
01,175,308
N
odaway
3 4
38,750,586
P
erry
3 4
63,605,730
P
helps
3 7
42,578,160
P
ike
3 3
67,902,188
P
olk
3 4
63,663,455
P
ulaski
3 6
03,898,603
R
andolph
3 5
84,294,914
R
ay
3 4
51,950,374
S
cott
3 6
13,418,466
S
te. Genevieve
3 1
,002,309,462
S
toddard
3 6
16,390,991
S
tone
3 9
32,706,428
T
exas
3 3
19,420,143
V
ernon
3 3
16,903,855
W
arren
3 8
00,440,678
W
ashington
3 3
32,494,365
W
ebster
3 5
82,114,337 L.R. No. 0415H.01I
Bill No. HB 249
Page 5 of
February 19, 2025
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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:
Therefore, Oversight will also assume $0 (no adjustment to salaries) or unknown additional
costs to 3
rd
class county salaries for this section of the proposal.
§57.317 – Sheriff Salaries – Boone County
Oversight notes county commissions were asked to respond to Oversight’s request for fiscal
impact, but did not provide any information. Oversight notes this proposal pertains to the Boone
County Sheriff’s salary. Oversight assumes this does not place a limitation on the salary of the
Boone County Sheriff and, therefore, there could be a potential increase from the salary that
would be higher than what current statute dictates. Because Oversight is unclear on how much of
an increase could be received by the Boone County Sheriff, Oversight will assume a $0 or
unknown cost to the Boone County Sheriff’s Office.
§473.742 – Salaries of Public Administrators
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, 2025, 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
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. 0415H.01I
Bill No. HB 249
Page 6 of
February 19, 2025
NM:LR:OD
Valuation by County from the 2024 tax year 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
exceeding $1,845,000. Adding additional payroll taxes and workers’ compensation would yield a
potential cost that could exceed $2,066,585 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 Health and Senior Services,
the Department of Social Services, Kansas City, O’Fallon, the Jackson County Election
Board, the Platte County Board of Elections, the St. Louis County Board of Elections
St. Louis City Board of Elections, the Clay County Auditor’s Office, the Phelps County
Sheriff’s OfficeCounty Employees Retirement Fund 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.
4
73.742.2(4)
P
otential
N
umber of
H
ighest
A
ssessed
D
ifference in
A
djusted
A
ssessed Valuation
C
ounties*
S
alary
S
alary
S
alary
S
alary
$
8,000,000 to $40,999,999
0 $
25,000
$
29,000
$
4,000
$
0
$
41,000,000 to $53,999,999
1 $
25,000
$
30,000
$
5,000
$
5,000
$
54,000,000 to $65,999,999
0 $
25,000
$
32,000
$
7,000
$
0
$
66,000,000 to $85,999,999
0 $
25,000
$
34,000
$
9,000
$
0
$
86,000,000 to $99,999,999
3 $
25,000
$
36,000
$
11,000
$
33,000
$
100,000,000 to $130,999,999
8 $
25,000
$
38,000
$
13,000
$
104,000
$
131,000,000 to $159,999,999
7 $
25,000
$
40,000
$
15,000
$
105,000
$
160,000,000 to $189,999,999
1
1
$
25,000
$
41,000
$
16,000
$
176,000
$
190,000,000 to $249,999,999
1
2
$
25,000
$
41,500
$
16,500
$
198,000
$
250,000,000 to $299,999,999
9 $
25,000
$
43,000
$
18,000
$
162,000
$
300,000,000 to $449,999,999
1
4
$
25,000
$
45,000
$
20,000
$
280,000
$
450,000,000 to $599,999,999
1
3
$
25,000
$
47,000
$
22,000
$
286,000
$
600,000,000 to $749,999,999
1
0
$
25,000
$
49,000
$
24,000
$
240,000
$
750,000,000 to $899,999,999
2 $
25,000
$
51,000
$
26,000
$
52,000
$
900,000,000 to $1,049,999,999
4 $
25,000
$
53,000
$
28,000
$
112,000
$
1,050,000,000 to
2 $
25,000
$
55,000
$
30,000
$
60,000
$
1,200,000,000 to
1 $
25,000
$
57,000
$
32,000
$
32,000
$
1,350,000,000 and over
0 $
25,000
$
59,000
$
34,000
$
0
9
7
$
1,845,000
P
ayroll Taxes
7
.65%
$
141,143
W
orkers Comp
4
.36%
$
80,442
G
rand Total
$
2,066,585
*
Number of Counties were based off of the Total Assessed Valuation by County for Tax Year 2024 from the State Tax L.R. No. 0415H.01I
Bill No. HB 249
Page 7 of
February 19, 2025
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In response to similar legislation from 2024, HB 2588, officials from St. Louis City, the
Christian County Auditor’s OfficeOffice of the State Courts Administrator
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 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
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.
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 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 2026
(10 Mo.)
FY 2027FY 2028$0$0$0 L.R. No. 0415H.01I
Bill No. HB 249
Page 8 of
February 19, 2025
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FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028COUNTY FUNDSCost – potential salary increases for
county coroners (§§50.327 & 58.095) p.
3
$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) p. 5
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
Costs – Boone County Sheriff –
potential increase in salary. §57.317 p.5
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)Cost – Potential salary increases for
public administrators (§473.742) p. 6
$0 to (Could
exceed
$1,722,154)
$0 to (Could
exceed
$2,066,585)
$0 to (Could
exceed
$2,066,585)
ESTIMATED NET EFFECT ON
COUNTY FUNDS
(Unknown,
could exceed
$3,248,154)
(Unknown,
could exceed
$3,592,585)
(Unknown,
could exceed
$3,592,585)
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
Currently, any second class county may increase the annual compensation of a county coroner by
up to $14,000 upon a majority approval of the salary commission. This bill allows any county
not having a charter form of government to do this.
The bill also allows the salary commission of any third class county to modify the base schedules
for the computation of salaries for county officials authorized in statute, as specified in the bill.
This bill allows the county auditor of first class counties to audit and examine claims of every
kind for which a county officer has a fiduciary duty.
Currently, statute sets the annual salary of the county sheriff in first or second class counties at
80% of the compensation of an associate circuit judge in the county. This bill exempts any first
class county with more than 150,000 but fewer than 200,000 inhabitants from this provision.
Upon enactment, this will apply to Boone County. L.R. No. 0415H.01I
Bill No. HB 249
Page 9 of
February 19, 2025
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This bill allows the coroner of any county not having a charter form of government to receive a
salary adjustment, as specified in the bill.
Currently, if the office of sheriff becomes vacant, the county coroner fills the role until a new
sheriff fills the office. This bill allows the coroner to receive the same compensation as the
county sheriff, rather than the county coroner, during that time.
The bill allows county auctions of delinquent lands and lots to be conducted electronically.
This bill provides that every public administrator who begins his or her first term on or after
January 1, 2025 will receive compensation as provided in statute. The bill allows a salary
commission to compensate a public administrator based on the assessed valuation schedule set in
statute. If a salary commission decides to do so, it will not change at any future time the method
of compensating the public administrator.
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
Department of Commerce and Insurance
Office of the State Auditor
Department of Economic Development
Department of Health and Senior Services
Department of Social Services
Kansas City
O’Fallon
St. Louis City
Jackson County Election Board
Platte County Board of Elections
St. Louis City Board of Elections
St. Louis County Board of Elections
Christian County Auditor’s Office
Clay County Auditor’s Office
Phelps County Sheriff’s Office L.R. No. 0415H.01I
Bill No. HB 249
Page 10 of 10
February 19, 2025
NM:LR:OD
County Employees Retirement Fund
Office of the State Courts Administrator
State Tax Commission
Julie MorffJessica HarrisDirectorAssistant DirectorFebruary 19, 2025February 19, 2025