COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:0453S.01I Bill No.:SB 1 Subject:Counties; County Government; County Officials; Boards, Commissions,
Committees, And Councils; Taxation And Revenue - Property; Saint Louis City
Type:Original Date:January 20, 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. 0453S.01I
Bill No. SB 1
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January 20, 2025
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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 2028
Local Government
(Unknown, could
exceed $2,942,950)
(Unknown, could
exceed $3,531,539)
(Unknown, could
exceed $3,531,539) L.R. No. 0453S.01I
Bill No. SB 1
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January 20, 2025
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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 notes the 2023 Assessed Valuation from the State Tax Commission’s Annual Report
is being used in Oversight’s analysis for this fiscal note. Once the 2024 Assessed Valuation
information is available, Oversight will update the fiscal note with that information.
Oversight also notes in §50.327.4 relates to the following 3
rd
class counties and their assessed
valuations as of the 2023 tax year that are greater than the three hundred million dollars:
County2023ClassificationAssessed
Valuation
Adair3430,848,859Andrew3339,770,981Audrain3469,417,268Barry3647,404,235Benton3358,900,749Butler3754,673,711Clinton3393,171,330Cooper3323,118,781Crawford3389,033,489Dunklin3338,242,680Henry3503,243,895 L.R. No. 0453S.01I
Bill No. SB 1
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January 20, 2025
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Howell3596,934,551Laclede3541,690,914Lawrence3619,508,496Marion3560,698,298McDonald3330,042,191Miller3540,605,203Morgan3616,547,314New Madrid3500,801,647Nodaway3433,445,925Perry3446,985,233Phelps3739,087,980Pike3361,352,206Polk3451,741,017Pulaski3594,635,413Randolph3569,115,893Ray3446,169,890Scott3592,176,131Ste.
Genevieve
3979,919,236Stoddard3610,422,073Stone3846,550,738Texas3312,859,406Vernon3312,160,164Warren3778,812,601Washington3323,351,401Webster3584,282,278
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: L.R. No. 0453S.01I
Bill No. SB 1
Page 5 of
January 20, 2025
NM:LR:OD
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, 2024, 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
Valuation by County from the 2023 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
B
ase Salary
a
t $300,000,000
S
ection
A
ssessed Valuation
49.082C
ounty Commissioners
29,700
50.334R
ecorder of Deeds
45,000
51.281C
ounty Clerks
45,000
51.282C
ounty Clerk (Clay)
34,500
52.269C
ounty Collectors
45,000
53.082A
ssessors
45,000
53.083A
ssessor (Clay)
N
/A
54.261T
reasurers
45,000
54.320C
ollector/Treasurer (Townships)
45,000
55.091A
uditor
45,000
56.265P
rosecuting Attorneys
55,000
58.095C
oroners
16,000
473.74P
ublic Administrators
45,000 L.R. No. 0453S.01I
Bill No. SB 1
Page 6 of
January 20, 2025
NM:LR:OD
valuation. From this chart, Oversight assumes there could be salary increases collectively
exceeding $1,790,500. Adding additional payroll taxes and workers’ compensation would yield
a potential cost that could exceed $2,005,539 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 Department of Economic
Development, the Department of Health and Senior Services, the Department of Social
ServicesClay County Auditor’s OfficePhelps County Sheriff’s Office, the County
Employees Retirement Fund, the Office of the State Auditor, the Office of the State Courts
Administrator 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.
A
ssessed Valuation
C
ounty Class
N
umber of
C
ounties*
H
ighest
S
alary
A
ssessed
S
alary
D
ifference
i
n Salary
P
otential
A
djusted
S
alary
$
8,000,000 to $40,999,999
3 1 25,000$ 29,000$ 4,000$ 4,000$
$
41,000,000 to $53,999,999
0 0 25,000$ 30,000$ 5,000$ -$
$
54,000,000 to $65,999,999
0 0 25,000$ 32,000$ 7,000$ -$
$
66,000,000 to $85,999,999
0 0 25,000$ 34,000$ 9,000$ -$
$
86,000,000 to $99,999,999
3 3 25,000$ 36,000$ 11,000$ 33,000$
$
100,000,000 to $130,999,999
3 8 25,000$ 38,000$ 13,000$ 104,000$
$
131,000,000 to $159,999,999
3 9 25,000$ 40,000$ 15,000$ 135,000$
$
160,000,000 to $189,999,999
3 9 25,000$ 41,000$ 16,000$ 144,000$
$
190,000,000 to $249,999,999
3 13 25,000$ 41,500$ 16,500$ 214,500$
$
250,000,000 to $299,999,999
3 10 25,000$ 43,000$ 18,000$ 180,000$
$
300,000,000 to $449,999,999
3 15 25,000$ 45,000$ 20,000$ 300,000$
$
450,000,000 to $599,999,999
3, 4 14 25,000$ 47,000$ 22,000$ 308,000$
$
600,000,000 to $749,999,999
3 5 25,000$ 49,000$ 24,000$ 120,000$
$
750,000,000 to $899,999,999
3, 4 5 25,000$ 51,000$ 26,000$ 130,000$
$
900,000,000 to $1,049,999,999
2 2 25,000$ 53,000$ 28,000$ 56,000$
$
1,050,000,000 to $1,199,999,999
2 1 25,000$ 55,000$ 30,000$ 30,000$
$
1,200,000,000 to $1,349,999,999
2 1 25,000$ 57,000$ 32,000$ 32,000$
$
1,350,000,000 and over
0 0 25,000$ 59,000$ 34,000$ -$
96 1,790,500$
P
ayroll taxes
7
.65%
136,973$
W
ork Comp
4
.36%
78,066$
G
rand Total
2,005,539$ L.R. No. 0453S.01I
Bill No. SB 1
Page 7 of
January 20, 2025
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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$0FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028LOCAL POLITICAL
SUBDIVISIONS
Cost – Counties - potential salary
increases for county coroners (§§50.327
& 58.095) p. 3
$0 or up to
($1,271,667)
$0 or up to
($1,526,000)
$0 or up to
($1,526,000)
Cost – Counties - adjustment on base
schedules for county officials
(§50.327.4) p. 5
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
Cost – Boone County Sheriff –
potential increase in salary. (§57.317)
p.5
$0 or
(Unknown)
$0 or
(Unknown)
$0 or
(Unknown)
Cost – Counties - Potential salary
increases for public administrators
(§473.742) p. 6
$0 to (Could
exceed
$1,671,283)
$0 to (Could
exceed
$2,005,539)
$0 to (Could
exceed
$2,005,539)
ESTIMATED NET EFFECT ON
LOCAL POLITICAL
SUBDIVISIONS
(Unknown,
could exceed
$2,942,950)
(Unknown,
could exceed
$3,531,539)
(Unknown,
could exceed
$3,531,539) L.R. No. 0453S.01I
Bill No. SB 1
Page 8 of
January 20, 2025
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FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
This act amends the sections of law which were declared unconstitutional in Byrd, et al. v. State
of Missouri, et al.
COMPENSATION FOR COUNTY CORONERS (Sections 50.327, 58.095, & 58.200)
This act provides that the salary of a coroner in a noncharter county may be set as a base
schedule as provided by law subject to an increase up to $14,000 upon the majority approval of
the salary commission.
Additionally, under current law, when the office of the sheriff is vacant, the county coroner is
authorized to perform all the duties of the sheriff, until another sheriff is appointed.
This act provides that if the coroner becomes acting sheriff and the sheriff is no longer receiving
the sheriff's salary, the coroner may be paid, in addition to the coroner's salary, the difference
between the salaries of the sheriff and coroner so that the coroner receives the equivalent of the
sheriff's salary while serving as acting sheriff.
BASE SALARY SCHEDULES FOR THIRD CLASS COUNTIES (Section 50.327)
This act provides that the salary commission of any third class county may amend the base salary
schedules as provided by law for the computation of salaries for county officials to include
assessed valuation factors in excess of $300 million dollars; provided that the percentage of any
adjustments shall be equal for all county officials in that county.
COUNTY AUDITORS (Section 55.160)
This act provides that, upon request, a county auditor in certain counties shall have access to and
the ability to audit and examine claims of every kind and character for which a county officer has
a fiduciary duty.
BOONE COUNTY SHERIFF (Section 57.317)
Under current law, first and second class county sheriffs shall receive salaries equal to 80% of
the compensation of associate circuit judges of the county.
This act excludes the sheriff in Boone County.
AUCTIONS FOR LAND WITH DELINQUENT PROPERTY TAXES (Sections 140.170 &
140.190)
This act allows a county collector to hold an auction of lands with delinquent property taxes
through electronic media at the same time as said auction is held in-person. L.R. No. 0453S.01I
Bill No. SB 1
Page 9 of
January 20, 2025
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SALARIES OF COUNTY PUBLIC ADMINISTRATORS (Section 473.742)
Currently, if a public administrator of a second, third, or fourth class county or of the City of St.
Louis elects to be placed on salary, the salary is determined by a schedule based on the average
number of open letters in the two years preceding the term in which the salary is elected. This act
provides that every public administrator who begins his or her term on or after January 1, 2024,
shall be deemed to have elected to receive such salary. This act also provides that a letter of
guardianship and a letter of conservatorship shall be counted as separate letters. Additionally, it
shall be two letters if the public administrator is appointed by the court as both a guardian and a
conservator to the same ward or protectee.
Furthermore, this act provides that upon majority approval by the salary commission, a public
administrator may be paid according to the assessed valuation schedule set forth in the act. If the
salary commission elects to pay a public administrator according to the assessed valuation
schedule, the salary commission shall not elect to change at any future time to pay the public
administrator according to the average number of open letters in lieu of paying them according to
the assessed valuation schedule.
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
Department of Economic Development
Department of Health and Senior Services
Department of Social Services
Clay County Auditor’s Office
Phelps County Sheriff’s Office
County Employees Retirement Fund
Office of the State Auditor
State Tax Commission
Office of the State Courts Administrator
Julie MorffJessica HarrisDirectorAssistant DirectorJanuary 20, 2025January 20, 2025