COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:1406H.01I Bill No.:HB 411 Subject:Department of Revenue; Taxation and Revenue - General; Taxation and Revenue -
Sales and Use; Taxation and Revenue - Property; Property, Real and Personal
Type:Original Date:January 30, 2025Bill Summary:This proposal requires the department of revenue to implement a property
tax mapping feature and place all tax maps prominently on the department
home page.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028General Revenue*($6,000,000)($3,000,000)($3,000,000)Total Estimated Net
Effect on General
Revenue($6,000,000)($3,000,000)($3,000,000)
*Oversight notes this fiscal impact represents the cost to DOR from their current vendor to create
and maintain a new map on the department’s website.
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. 1406H.01I
Bill No. HB 411
Page 2 of
January 30, 2025
KLP: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 2028Local Government$0$0$0 L.R. No. 1406H.01I
Bill No. HB 411
Page 3 of
January 30, 2025
KLP:LR:OD
FISCAL ANALYSIS
ASSUMPTION
Section 32.310 - DOR’s Sales & Use Tax Map adding Property Tax
Officials from the Department of Revenue (DOR) note the department currently has a map that
allows taxpayers to type in their address and see the sales and use taxes assessed for their
address. This also allows them to see the combined tax rate for their address. This map includes
information provided by the local political subdivisions as well as information previously on file
with DOR.
This proposal in Section 32.310.5 requires DOR to add “property tax” information from all
political subdivisions to the map by July 1, 2026. It is unclear what is meant by “property tax”.
Additionally, this proposal is not clear if DOR is to add property tax boundaries or just the levy
rates to the current sales and use tax map or if DOR could add a second map that could display
this property tax information to the same website. It should be noted that DOR does not have
anything to do with property tax or maintaining any information about property tax. Property tax
is handled by the county assessors and State Tax Commission. Creation of a property tax map
should be handled by the State Tax Commission.
If the goal of this proposal is to provide a list of the property tax levy rates for each county, then
each county could annually send their levy rate and DOR could post the list on the department’s
website. If the goal is to have those rates posted next to the county names on the department’s
website, that information could be added at a cost.
However, if the goal is that a person could enter their address and find out their property tax rate,
assessed rate or amount of property tax owed, that would involve much more work. Currently,
taxpayers can do that on their county assessor’s websites.
Property tax is assessed based on the type of property it is (residential, commercial etc.) and its
market value. That determines the assessed value which is multiplied by the levy amount to
determine the amount the taxpayer owes. That levy however, is collected for the local school
district, fire protection district, county and various other political subdivisions. It is unclear if the
goal is that its sales and use tax map be required to show the distribution of the levy amount
amongst all these groups. DOR does not have that information and it would need to be provided
by the counties or the State Tax Commission. DOR notes that the department would need
funding in order to provide that information and that funding would be needed annually when
those amounts are updated. L.R. No. 1406H.01I
Bill No. HB 411
Page 4 of
January 30, 2025
KLP:LR:OD
This proposal adds a requirement that DOR have a base layer that is color-coded based on the
taxation rates. DOR notes the current map displays each color-coded taxing jurisdiction but not
by rates, as tax rates are based on jurisdiction on tax type. Property tax is done by a levy rate
rather than a tax rate so DOR is unable to determine what the department would have to color-
code. DOR would need to work with the State Tax Commission to determine how this would
need to be accomplished.
While this proposal states that political subdivisions are to provide their information to DOR by
January 1, 2026, it is unclear what should happen if that data is not received. Additionally, this
proposal does not give DOR authority to request the information in a format that would allow it
to be uploaded into its system. DOR’s map is handled by a third-party vendor that requires data
be provided in a set format for uploading. Additionally, DOR is not currently responsible for
property tax and therefore is unable to convert any data not in the proper format.
The Department notes its existing map is not capable of being expanded at this time to add
property tax without additional resources. DOR notes that the current sales tax map cost $5.6
million to build up from and costs an additional $2.6 million annually to maintain.
DOR has spoken with the department’s current vendor, and they estimate that adding property
tax would require an additional $5-$6 million to create an entirely new map for property tax
alone and would require continued ongoing maintenance of another $2-$3 million annually.
DOR assumes a property tax map would be best handled by the State Tax Commission.
Officials from the Office of Administration - Budget and Planning (B&P) note this proposal
will not impact: - TSR - The calculation under Article X, Section 18(e) - B&P. B&P defers to
DOR for the potential costs from this proposal.
Officials from the Lincoln County Assessor note the county has provided GIS shapefiles for
this purpose - could cause some staffing issues with added duties.
Officials from the Office of Administration,City of Kansas City, Office of the State Auditor
and the 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. L.R. No. 1406H.01I
Bill No. HB 411
Page 5 of
January 30, 2025
KLP:LR:OD
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028GENERAL REVENUECosts - DOR - §32.310 – Property tax
map($6,000,000)($3,000,000)($3,000,000)
ESTIMATED NET EFFECT ON
GENERAL REVENUE($6,000,000)($3,000,000)($3,000,000)
FISCAL 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
Currently, the Department of Revenue (DOR) provides a mapping feature on its website that
displays sales and use tax information of all political subdivisions in Missouri.
Beginning July 1, 2026, the DOR must prominently display links on the homepage of its website
which direct the public to color-coded, interactive maps featuring data about sales and property
taxes in all political subdivisions in the state.
All political subdivisions will provide the DOR with data relating to property taxes by January 1,
2026.
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 Revenue
Office of Administration - Budget and Planning (B&P)
Office of the State Auditor
State Tax Commission
Office of Administration L.R. No. 1406H.01I
Bill No. HB 411
Page 6 of
January 30, 2025
KLP:LR:OD
Lincoln County Assessor
City of Kansas City
Julie MorffJessica HarrisDirectorAssistant DirectorJanuary 30, 2025January 30, 2025