COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:1406H.02C Bill No.:HCS for 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:March 12, 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($7,000,000)($3,000,000)($3,000,000)Total Estimated Net
Effect on General
Revenue($7,000,000)($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 and make changes to the current sales tax
map.
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.02C
Bill No. HCS for HB 411
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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. 1406H.02C
Bill No. HCS for HB 411
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FISCAL ANALYSIS
ASSUMPTION
Section 32.310 - DOR’s Sales & Use Tax Map adding Property Tax
Officials from the Department of Revenue (DOR) note DOR currently has a map that allows
taxpayers to type in their address and see each of 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 32.310.1 would require DOR to add property tax information from all
political subdivisions to the map by July 1, 2026. This proposal states that DOR is to get the
property tax levy information from the State Auditor Office and any additional information from
the counties. DOR notes the property tax map is to be implemented with the same features and
in the same way as the current sales tax map. Therefore, this property tax map is to be
searchable by address. Putting a link on DOR’s website directing people looking for levy rates
can be done with existing resources. However, adding the property tax rate for each address in
order to build a searchable map would require significant additional resources.
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 would best be handled by the State Tax
Commission.
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. DOR does not
have that information and it would need to be provided by the counties or the State Tax
Commission in order to show the distribution of the levy rate by district. DOR would have to
request counties provide the list of all addresses, the rate per address and how and to whom the
distribution of the levy is provided.
DOR notes that this mapping system would need to be updated every other year with the
reassessment. DOR notes that the department would need additional funding in order to provide
the required updates.
This proposal adds a requirement that DOR have a base layer that is color-coded based on the
taxation rates. DOR notes the department’s current map displays each color-coded taxing
jurisdiction but not by rates. This would require updates to the department’s existing map, which
could cost up to $1 million. 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 for the property tax map. L.R. No. 1406H.02C
Bill No. HCS for HB 411
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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 the department’s 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 to the existing map or creating a new property tax map would require an additional $5-$6
million and it require continued ongoing maintenance of another $2-$3 million annually.
This proposal requires DOR to link the existing maps to the DOR home page of the department’s
website. DOR assumes this could be done with existing resources.
Officials from the Office of the State Auditor 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.
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)
Costs - DOR - §32.310 – Sales tax map
- color coding by rate($1,000,000)$0$0
ESTIMATED NET EFFECT ON
GENERAL REVENUE($7,000,000)($3,000,000)($3,000,000) L.R. No. 1406H.02C
Bill No. HCS for HB 411
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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
The proposed legislation requires the department of revenue to implement a property tax
mapping feature and place all tax maps prominently on the department home page.
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 the State Auditor
Julie MorffJessica HarrisDirectorAssistant DirectorMarch 12, 2025March 12, 2025