COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.: 1566-01
Bill No.: SB 378
Subject: County Collectors: Fees
Type: Original
Date: February 12, 2001
FISCAL SUMMARY
| FUND AFFECTED | FY 2002 | FY 2003 | FY 2004 |
| Blind Pension | ($1,037) | ($1,058) | ($1,079) |
| Total Estimated
Net Effect on All State Funds |
($1,037) | ($1,058) | ($1,079) |
| FUND AFFECTED | FY 2002 | FY 2003 | FY 2004 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2002 | FY 2003 | FY 2004 |
| Certain Counties | $108,870 | $111,047 | $113,268 |
| Local Governments | ($108,870) | ($111,047) | ($113,268) |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 4 pages.
ASSUMPTION
Officials of the Department of Social Services (DOSS),stated that as of January 2001, there were 3 second class counties, Callaway, New Madrid, and Newton. Officials stated that according to the Tax Division of the Department of Revenue, the following amounts were collected for the State's Blind Pension Fund from those counties in FY 2001.
Callaway $157,773 Total $407,114
New Madrid $105,866 Fee increase x .0025
Newton $143,475 Loss $ 1,017
Total $407,114
Officials estimate the following losses to the Blind Pension Fund, and assume a property tax growth of 2% annually. Officials estimate a loss of $1,037 in FY 02; $1,058 in FY 03; and $1,079 in FY 04.
Officials of the Department of Elementary and Secondary Education (DESE) assume that there are 3 second class counties. School districts in these counties would receive a slight reduction in their property tax revenue, due to the Collector retaining one-fourth of one percent on all current collected taxes and all current delinquent taxes. Officials stated that this proposal would have no impact to the state foundation formula. The amount of loss in revenue to those schools in indeterminable and unknown.
Oversight assumes that all local taxing jurisdictions in second class counties, ( Library Districts, Ambulance Districts, Schools, Blind Pension Fund, County General Revenue, Fire Protection Districts, Certain Cities, etc ) would realize a slight reduction in revenue. Oversight assumes there would be an increase in revenue to Second Class Counties General Revenue Funds.
Oversight assumes based on information provided by the 1999 Tax Rates of Political Subdivisions of the State of Missouri, prepared by the State Tax Commission, that the amount of loss for each affected county would be as listed below. The amounts are the total amount of taxes levied, but do not include municipalities, because some municipalities have County Collectors to collect the city's taxes while other cities do not.
Callaway County New Madrid Newton
Total Collections $17,214,093 $10,848,964 $15,485,325
Collectors Fee X .0025 X .0025 X .0025
Total Loss $ 43,035 $ 27,122 $ 38,713
The total collective loss of revenue for local taxing jurisdictions is $108,870. This amount would also be the amount of income to all of the second class County's General Revenue Funds.
| FISCAL IMPACT - State Government | FY 2002
(10 Mo.) |
FY 2003 | FY 2004 |
| BLIND PENSION FUND | |||
| Loss to Department of Social Services | ($1,037) | ($1,058) | ($1,079) |
| from one fourth of one percent collection fee by Collectors . | |||
| FISCAL IMPACT - Local Government | FY 2002
(10 Mo.) |
FY 2003 | FY 2004 |
| CERTAIN COUNTIES GENERAL REVENUE FUND | |||
| Income to Second Class Counties | |||
| from new Collector's Fee * | $108,870 | $111,047 | $113,268 |
| * 2% annual property tax growth rate.
ALL LOCAL GOVERNMENTS Loss to all Local Governments in second class counties |
|||
| from new Collector's fee | ($108,870) | ($111,047) | ($113,268) |
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
DESCRIPTION
This act allows second classification counties to collect a fee of one-fourth of one percent of all current taxes collected as compensation for mailing statements and receipts. Currently only third and fourth classification counties may collect this fee.
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 Social Services
Department of Elementary and Secondary Education
Jeanne Jarrett, CPA
Director
February 12, 2001