COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:1306S.01I Bill No.:SB 388 Subject:Counties; Taxation and Revenue - Property Type:Original Date:February 23, 2025Bill Summary:This proposal modifies provisions relating to the collection of delinquent
property taxes.
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. 1306S.01I
Bill No. SB 388
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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. 1306S.01I
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FISCAL ANALYSIS
ASSUMPTION
§§140.190, 140.984 & 140.985 – Collection of Delinquent Property Taxes
Officials from the Office of Administration - Budget and Planning (B&P) assume the
proposal will have no fiscal impact on their organization. B&P states this proposal will not
impact total state revenues under Article X, Section 18(e). Oversight does not have any
information to the contrary. Therefore, Oversight will reflect a zero impact in the fiscal note.
Officials from the Department of Commerce and Insurance, the Department of Labor and
Industrial Relations, the State Tax Commission and Kansas City 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 assumes this proposal is establishing provisions for:
properties at land auctions;
§140.984;
Oversight does not anticipate a fiscal impact to local political subdivisions.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, other cities, counties and county collectors 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.
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 L.R. No. 1306S.01I
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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
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
Department of Commerce and Insurance
Department of Labor and Industrial Relations
State Tax Commission
Kansas City
Julie MorffJessica HarrisDirectorAssistant DirectorFebruary 23, 2025February 23, 2025