COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.: 5194-01
Bill No.: HB 2277
Subject: Fire Protection Districts: Taxes, Levies
Type: Original
Date: March 25, 2008
Bill Summary: Authorizes fire protection districts in certain counties to submit to the voters an increase or decrease in the tax rate to fund pension programs or retire obligations.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUND |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
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|
|
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Total Estimated Net Effect on General Revenue Fund |
$0 |
$0 |
$0 |
ESTIMATED NET EFFECT ON OTHER STATE FUNDS |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
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|
|
|
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Total Estimated Net Effect on Other State Funds |
$0 |
$0 |
$0 |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 4 pages.
ESTIMATED NET EFFECT ON FEDERAL FUNDS |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
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|
|
|
|
|
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Total Estimated Net Effect on All Federal Funds |
$0 |
$0 |
$0 |
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE) |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
|
|
|
|
|
|
|
|
Total Estimated Net Effect on FTE |
0 |
0 |
0 |
☐ Estimated Total Net Effect on All funds expected to exceed $100,000 savings or (cost).
☐ Estimated Net Effect on General Revenue Fund expected to exceed $100,000 (cost).
ESTIMATED NET EFFECT ON LOCAL FUNDS |
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FUND AFFECTED |
FY 2009 |
FY 2010 |
FY 2011 |
Local Government |
$0 |
$0 |
$0 |
FISCAL ANALYSIS
ASSUMPTION
Officials of the Department of Public Safety - Fire Safety assume no fiscal impact to their department.
Officials of St. Louis County assume no fiscal impact to the county.
Oversight sent response request to several fire protection districts in St. Louis County and none have responded.
Oversight assumes this proposal is enabling legislation and would have no fiscal impact without action of certain fire protection district boards and with voter approval of voters within those fire protection districts. Oversight assumes this proposal as written would have no fiscal impact.
Oversight assumes if a fire protection district board would request that an additional levy be approved by the voters, and the voters approved the request then an additional levy would be imposed. The revenues generated by the property tax levy increase would be used for the designated purpose, which would be either to fund pension programs for fire district personnel or to retire obligations of the district.
FISCAL IMPACT - State Government |
FY 2009 (10 Mo.) |
FY 2010 |
FY 2011 |
|
|
|
|
|
$0 |
$0 |
$0 |
FISCAL IMPACT - Local Government |
FY 2009 (10 Mo.) |
FY 2010 |
FY 2011 |
|
|
|
|
|
$0 |
$0 |
$0 |
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal. If a fire protection district board were to seek and receive approval to impose an additional property tax levy for a designated purpose, small businesses within the fire protection district boundaries would be expected to pay the additional tax.
FISCAL DESCRIPTION
The proposed legislation appears to have no 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
Department of Public Safety - Fire Safety
St. Louis County Executive
NOT RESPONDING
St. Louis County Central County Fire and Rescue
Creve Coeur Fire Protection District
Mehlville Fire Protection District
Mickey Wilson, CPA
Director
March 25, 2008