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SB1781 • 2026

Modifies salary schedules for certain elected county officials

Modifies salary schedules for certain elected county officials

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Burger, Jamie; House handler: N/A
Last action
2026-05-07
Official status
Second Read and Referred S Local Government, Elections and Pensions Committee
Effective date
2026-08-28

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Modifies salary schedules for certain elected county officials

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1781 - This act increases the compensation schedule for various elected county officials.

What This Bill Does

  • The following summaries of this bill are available: Print All Summaries Introduced Print SB 1781 - This act increases the compensation schedule for various elected county officials.
  • Beginning on August 28, 2026, the new schedule shall be used to compute salaries, however, it shall not be implemented until the first day of the next term of office for the newly elected or re-elected county official.
  • This act provides that any salary adjustment after August 28, 2026 shall not decrease the current salary of any official.
  • Further, a new formula for the computation of future salary increases for elected county officials is implemented.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-05-07 S1608

    Second Read and Referred S Local Government, Elections and Pensions Committee

  2. 2026-02-26 S484

    S First Read

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

Print

SB 1781 - This act increases the compensation schedule for various elected county officials. Beginning on August 28, 2026, the new schedule shall be used to compute salaries, however, it shall not be implemented until the first day of the next term of office for the newly elected or re-elected county official.

This act provides that any salary adjustment after August 28, 2026 shall not decrease the current salary of any official. Further, a new formula for the computation of future salary increases for elected county officials is implemented.
TRISTAN BENSON, JR.

Current Bill Text

Read the full stored bill text
EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1781
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BURGER.
7457S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 49.082, 50.327, 50.334, 51.281, 52.269, 53.082, 54.261, 54.320, 55.091, and
473.742, RSMo, and to enact in lieu thereof ten new sections relating to compensation
for elected county officials.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 49.082, 50.327, 50.334, 51.281, 1
52.269, 53.082, 54.261, 54.320, 55.091, and 473.742, RSMo, are 2
repealed and ten new sections enacted in lieu thereof, to be 3
known as sections 49.082, 50.327, 50.334, 51.281, 52.269, 4
53.082, 54.261, 54.320, 55.091, and 473.742, to read as follows:5
49.082. 1. A county commissioner in any county, other 1
than in a first classification chartered county or a first 2
classification county not having a charter form of 3
government and not containing any part of a city with a 4
population of three hundred thousand or more, shall, subject 5
to any other adjustment otherwise provided in this section, 6
receive an annual salary computed as set forth in the 7
following schedule. The assessed valuation factor shall be 8
the amount thereof as shown for the year next preceding the 9
computation. The provisions of this section shall not 10
permit or require a reduction in the amount of compensation 11
being paid for the office of commissioner on January 1, 12
1997. After August 28, 2026, the amount of salary based 13
upon assessed valuation shall be computed according to the 14
SB 1781 2
following schedule, but shall not take effect and be 15
implemented until the first day of the next term of office 16
for the newly elected or re-elected county official: 17
18 Assessed Valuation Salary
19 [$18,000,000 to 40,999,999 $19,140
20 41,000,000 to 53,999,999 19,800
21 54,000,000 to 65,999,999 21,120
22 66,000,000 to 85,999,999 22,440
23 86,000,000 to 99,999,999 23,760
24 100,000,000 to 130,999,999 25,080
25 131,000,000 to 159,999,999 26,400
26 160,000,000 to 189,999,999 27,060
27 190,000,000 to 249,999,999 27,390
28 250,000,000 to 299,999,999 28,380
29 300,000,000 or more 29,700]
30 Under $51,000,000 $23,800
31 51,000,000 to 100,000,000 25,800
32 100,000,001 to 150,000,000 27,800
33 150,000,001 to 200,000,000 29,800
34 200,000,001 to 250,000,000 31,700
35 250,000,001 to 300,000,000 33,700
36 300,000,001 to 350,000,000 35,700
SB 1781 3
2. In addition to any compensation provided pursuant 46
to subsection 1 of this section, the presiding commissioner 47
of any county not having a charter form of government shall 48
receive two thousand dollars annual salary. 49
3. Two thousand dollars of the salary authorized in 50
this section shall be payable to a commissioner only if the 51
commissioner has completed at least twenty hours of 52
classroom instruction each calendar year relating to the 53
operations of the commissioner's office when approved by a 54
professional association of the county commissioners of 55
Missouri unless [exempted from the training] an alternative 56
option is approved by the professional association. The 57
professional association approving the program shall provide 58
a certificate of completion to each commissioner who 59
completes the training program and shall send a list of 60
certified commissioners to the treasurer of each county. 61
Expenses incurred for attending the training session may be 62
37 350,000,001 to 400,000,000 37,700
38 400,000,001 to 450,000,000 39,700
39 450,000,001 to 500,000,000 41,600
40 500,000,001 to 550,000,000 43,600
41 550,000,001 to 600,000,000 45,600
42 600,000,001 to 1,000,000,000 47,600
43 1,000,000,001 to 5,000,000,000 49,600
44 5,000,000,001 to 10,000,000,000 51,500
45 10,000,000,001 or more 53,500
SB 1781 4
reimbursed to a county commissioner in the same manner as 63
other expenses as may be appropriated for that purpose. 64
4. A county commissioner in any county, other than a 65
first classification charter county or a first 66
classification county not having a charter form of 67
government and not containing any part of a city with a 68
population of three hundred thousand or more, shall not, 69
except upon a two-thirds vote of all the members of the 70
salary commission, receive an annual compensation in an 71
amount less than the total compensation being received for 72
the office of county commissioner or presiding commissioner 73
respectively for the particular county for services rendered 74
or performed on the date the salary commission votes. 75
50.327. 1. Notwithstanding any other provisions of 1
law to the contrary, after August 28, 2026, and effective on 2
the first day of the next term of office for any newly 3
elected or re-elected county official the salary schedules 4
contained in sections 49.082, 50.334, 50.343, 51.281, 5
51.282, 52.269, 53.082, 53.083, 54.261, 54.320, 55.091, 6
56.265, 58.095, and 473.742 shall be set as a base schedule 7
for those county officials. Except when it is necessary to 8
increase newly elected or reelected county officials' 9
salaries, in accordance with Section 13, Article VII, 10
Constitution of Missouri, to comply with the requirements of 11
this section, the salary commission in all counties except 12
charter counties in this state shall be responsible for the 13
computation of salaries of all county officials; provided, 14
however, that any percentage salary adjustments in a county 15
shall be equal for all such officials in that county and any 16
salary adjustment after August 28, 2026 shall not decrease 17
the current salary of any official. To the extent that the 18
current salary of any official exceeds the amount set forth 19
SB 1781 5
in the salary schedules contained in sections 49.082, 20
50.334, 50.343, 51.281, 52.269, 53.082, 53.083, 54.261, 21
54.320, 55.091, 56.265, 58.095, and 473.742 as of August 28, 22
2026, such salary may only be increased as a result of 23
further increases to assessed value as set forth in the 24
respective salary schedules, or as provided by section 25
50.333. 26
2. In addition to the amounts set forth in the salary 27
schedules contained in sections 49.082, 50.334, 50.343, 28
51.281, 52.282, 52.269, 53.082, 53.083, 54.261, 54.320, 29
55.091, 56.265, 58.095, and 473.742, salaries shall be 30
adjusted each year on the anniversary date of each 31
official's current term for any change in the last completed 32
assessment based on the following calculation: 33
(1) Determine the difference between the last 34
completed assessed value for the county minus the assessed 35
value for the county for the year prior to the last 36
completed assessed value; 37
(2) Divide the difference by the amount of the last 38
completed assessed value to determine the annual assessed 39
value growth; 40
(3) Multiply the annual assessed value growth by the 41
following amount: 42
43
44
Annual Assessed Value
Growth
Amount
45 Negative No Change
46 0 - 2.99% 1
47 3.00 - 5.99% 0.5
48 6.00 - 6.99% 0.33
SB 1781 6
(4) Multiply the product of the calculation set forth 52
in subdivision (3) of this subsection by the official's 53
current salary; and 54
(5) Add the product of the calculation set forth in 55
subdivision (4) of this subsection to the current salary 56
amount, which shall constitute the adjusted salary for each 57
official. In no event shall adjustments made pursuant to 58
this subsection equal or exceed the salary for the next 59
highest assessed valuation contained in sections 49.082, 60
50.334, 50.343, 51.281, 52.282, 52.269, 53.082, 53.083, 61
54.261, 54.320, 55.091, 56.265, 58.095, and 473.742. 62
3. Upon majority approval of the salary commission, 63
the annual compensation of part-time prosecutors contained 64
in section 56.265 and the county offices contained in 65
sections 49.082, 50.334, 50.343, 51.281, 51.282, 52.269, 66
53.082, 53.083, 54.261, 54.320, 55.091, 58.095, and 473.742 67
may be increased [by up to two thousand dollars] greater 68
than the compensation provided by the salary schedules; 69
provided, however, that any vote to increase compensation be 70
effective for all county offices in that county subject to 71
the salary commission. 72
[3.] 4. Upon the majority approval of the salary 73
commission, the annual compensation of a county coroner of 74
any county not having a charter form of government as 75
provided in section 58.095 may be increased up to fourteen 76
thousand dollars greater than the compensation provided by 77
the salary schedule of such section. 78
49 7.00 - 7.99% 0.25
50 8.00 - 9.99% 0.20
51 10% plus .013
SB 1781 7
[4.] 5. The salary commission of any county of the 79
third classification may amend the base schedules for the 80
computation of salaries for county officials referenced in 81
subsection 1 of this section to include assessed valuation 82
factors in excess of three hundred million dollars; provided 83
that the percentage of any adjustments in assessed valuation 84
factors shall be equal for all such officials in that county. 85
50.334. 1. In all counties, except counties of the 1
first classification having a charter form of government and 2
counties of the first classification not having a charter 3
form of government and not containing any part of a city 4
with a population of three hundred thousand or more, each 5
recorder of deeds, if the recorder's office is separate from 6
that of the circuit clerk, shall receive as total 7
compensation for all services performed by the recorder, 8
except as provided pursuant to section 50.333, an annual 9
salary which shall be computed on an assessed valuation 10
basis as set forth in the following schedule. The assessed 11
valuation factor shall be the amount thereof as computed for 12
the year next preceding the computation. The county 13
recorder of deeds whose office is separate from that of the 14
circuit clerk in any county, other than a county of the 15
first classification having a charter form of government or 16
a county of the first classification not having a charter 17
form of government and not containing any part of a city 18
with a population of three hundred thousand or more, shall 19
not, except upon two-thirds vote of all the members of the 20
salary commission, receive an annual compensation in an 21
amount less than the total compensation being received for 22
the office of county recorder of deeds in the particular 23
county for services rendered or performed on January 1, 24
1997. After August 28, 2026, the amount of salary based 25
SB 1781 8
upon assessed valuation shall be computed according to the 26
following schedule, but shall not take effect and be 27
implemented until the first day of the next term of office 28
for the newly elected or re-elected county official: 29
30 Assessed Valuation Salary
31 [$ 8,000,000 to 40,999,999 $29,000
32 41,000,000 to 53,999,999 30,000
33 54,000,000 to 65,999,999 32,000
34 66,000,000 to 85,999,999 34,000
35 86,000,000 to 99,999,999 36,000
36 100,000,000 to 130,999,999 38,000
37 131,000,000 to 159,999,999 40,000
38 160,000,000 to 189,999,999 41,000
39 190,000,000 to 249,999,999 41,500
40 250,000,000 to 299,999,999 43,000
41 300,000,000 or more 45,000]
42 Under $51,000,000 $36,100
43 51,000,000 to 100,000,000 39,100
44 100,000,001 to 150,000,000 42,100
45 150,000,001 to 200,000,000 45,100
46 200,000,001 to 250,000,000 48,100
47 250,000,001 to 300,000,000 51,100
48 300,000,001 to 350,000,000 54,100
SB 1781 9
2. Two thousand dollars of the salary authorized in 58
this section shall be payable to the recorder only if he has 59
completed at least twenty hours of classroom instruction 60
each calendar year relating to the operations of the 61
recorder's office when approved by a professional 62
association of the county recorders of deeds of Missouri 63
unless [exempted from the training] an alternative option is 64
approved by the professional association. The professional 65
association approving the program shall provide a 66
certificate of completion to each recorder who completes the 67
training program and shall send a list of certified 68
recorders to the treasurer of each county. Expenses 69
incurred for attending the training session shall be 70
reimbursed to the county recorder in the same manner as 71
other expenses as may be appropriated for that purpose. 72
51.281. 1. The county clerk in any county, other than 1
in a first classification county, shall receive an annual 2
salary computed as set forth in the following schedule. The 3
49 350,000,001 to 400,000,000 57,100
50 400,000,001 to 450,000,000 60,100
51 450,000,001 to 500,000,000 63,100
52 500,000,001 to 550,000,000 66,100
53 550,000,001 to 600,000,000 69,100
54 600,000,001 to 1,000,000,000 72,100
55 1,000,000,001 to 5,000,000,000 75,100
56 5,000,000,001 to 10,000,000,000 78,100
57 10,000,000,001 or more 81,100
SB 1781 10
assessed valuation factor shall be the amount thereof as 4
shown for the year next preceding the computation. The 5
provisions of this section shall not permit or require a 6
reduction in the amount of compensation being paid for the 7
office of clerk on January 1, 1997. After August 28, 2026, 8
the amount of salary based upon assessed valuation shall be 9
computed according to the following schedule, but shall not 10
take effect and be implemented until the first day of the 11
next term of office for the newly elected or re-elected 12
county official: 13
14 Assessed Valuation Salary
15 [$18,000,000 to 40,999,999 $29,000
16 41,000,000 to 53,999,999 30,000
17 54,000,000 to 65,999,999 32,000
18 66,000,000 to 85,999,999 34,000
19 86,000,000 to 99,999,999 36,000
20 100,000,000 to 130,999,999 38,000
21 131,000,000 to 159,999,999 40,000
22 160,000,000 to 189,999,999 41,000
23 190,000,000 to 249,999,999 41,500
24 250,000,000 to 299,999,999 43,000
25 300,000,000 or more 45,000]
26 Under $51,000,000 $36,100
27 51,000,000 to 100,000,000 39,100
SB 1781 11
2. Two thousand dollars of the salary authorized in 42
this section shall be payable to the clerk only if the clerk 43
has completed at least twenty hours of classroom instruction 44
each calendar year relating to the operations of the clerk's 45
office when approved by a professional association of the 46
county clerks of Missouri unless [exempted from the 47
training] an alternative option is approved by the 48
professional association. The professional association 49
approving the program shall provide a certificate of 50
completion to each clerk who completes the training program 51
and shall send a list of certified clerks to the treasurer 52
28 100,000,001 to 150,000,000 42,100
29 150,000,001 to 200,000,000 45,100
30 200,000,001 to 250,000,000 48,100
31 250,000,001 to 300,000,000 51,100
32 300,000,001 to 350,000,000 54,100
33 350,000,001 to 400,000,000 57,100
34 400,000,001 to 450,000,000 60,100
35 450,000,001 to 500,000,000 63,100
36 500,000,001 to 550,000,000 66,100
37 550,000,001 to 600,000,000 69,100
38 600,000,001 to 1,000,000,000 72,100
39 1,000,000,001 to 5,000,000,000 75,100
40 5,000,000,001 to 10,000,000,000 78,100
41 10,000,000,001 or more 81,100
SB 1781 12
of each county. Expenses incurred for attending the 53
training session may be reimbursed to the county clerk in 54
the same manner as other expenses as may be appropriated for 55
that purpose. 56
3. The county clerk may retain any fees to which he is 57
entitled for services performed in the issuance of fish and 58
game licenses or permits. 59
4. The county clerk in any county, other than a first 60
classification charter county or a first classification 61
county not having a charter form of government and not 62
containing any part of a city with a population of three 63
hundred thousand or more, shall not, except upon two-thirds 64
vote of all the members of the salary commission, receive an 65
annual compensation in an amount less than the total 66
compensation being received for the office of county clerk 67
in the particular county for services rendered or performed 68
on the date the salary commission votes. 69
52.269. 1. In all counties, except first 1
classification counties having a charter form of government 2
and first classification counties not having a charter form 3
of government and not containing any part of a city with a 4
population of three hundred thousand or more, the county 5
collector shall receive an annual salary which shall be paid 6
in equal monthly installments by the county. The salary 7
shall be computed on an assessed valuation basis as provided 8
in this subsection. The assessed valuation factor shall be 9
the amount as shown for the year next preceding the annual 10
salary computation. A county collector subject to the 11
provisions of this section shall not receive an annual 12
compensation less than the total compensation being received 13
by the county collector in that county for services rendered 14
or performed for the period beginning March 1, 1987, and 15
SB 1781 13
ending February 29, 1988. The county collector shall 16
receive the same percentage adjustments provided by the 17
county salary commissions for county officers in that county 18
pursuant to section 50.333. The provisions of this section 19
shall not permit or require a reduction in the amount of 20
compensation being paid for the office of county collector 21
on January 1, 1997, or less than the total compensation 22
being received for the services rendered or performed for 23
the period beginning March 1, 1987, and ending February 29, 24
1988. [The salary shall be computed on the basis of the 25
following schedule] After August 28, 2026, the amount of 26
salary based upon assessed valuation shall be computed 27
according to the following schedule, but shall not take 28
effect and be implemented until the first day of the next 29
term of office for the newly elected or re-elected county 30
official: 31
32 Assessed Valuation Salary
33 [$18,000,000 to 40,999,999 $29,000
34 41,000,000 to 53,999,999 30,000
35 54,000,000 to 65,999,999 32,000
36 66,000,000 to 85,999,999 34,000
37 86,000,000 to 99,999,999 36,000
38 100,000,000 to 130,999,999 38,000
39 131,000,000 to 159,999,999 40,000
40 160,000,000 to 189,999,999 41,000
41 190,000,000 to 249,999,999 41,500
SB 1781 14
2. Two thousand dollars of the salary authorized in 60
this section shall be payable to the collector only if the 61
collector has completed at least twenty hours of classroom 62
instruction each calendar year relating to the operations of 63
the collector's office when approved by a professional 64
42 250,000,000 to 299,999,999 43,000
43 300,000,000 or more 45,000]
44 Under $51,000,000 $36,100
45 51,000,000 to 100,000,000 39,100
46 100,000,001 to 150,000,000 42,100
47 150,000,001 to 200,000,000 45,100
48 200,000,001 to 250,000,000 48,100
49 250,000,001 to 300,000,000 51,100
50 300,000,001 to 350,000,000 54,100
51 350,000,001 to 400,000,000 57,100
52 400,000,001 to 450,000,000 60,100
53 450,000,001 to 500,000,000 63,100
54 500,000,001 to 550,000,000 66,100
55 550,000,001 to 600,000,000 69,100
56 600,000,001 to 1,000,000,000 72,100
57 1,000,000,001 to 5,000,000,000 75,100
58 5,000,000,001 to 10,000,000,000 78,100
59 10,000,000,001 or more 81,100
SB 1781 15
association of the county collectors of Missouri unless 65
[exempted from the training] an alternative option is 66
approved by the professional association. The professional 67
association approving the program shall provide a 68
certificate of completion to each collector who completes 69
the training program and shall send a list of certified 70
collectors to the treasurer of each county. Expenses 71
incurred for attending the training session may be 72
reimbursed to the county collector in the same manner as 73
other expenses as may be appropriated for that purpose. 74
3. Any provision of law to the contrary 75
notwithstanding, any fee provided for in section 52.250 or 76
52.275, when collected on ditch and levee taxes, shall not 77
be collected on behalf of the county and deposited into the 78
county general revenue fund. Such fee shall be retained by 79
the collector as compensation for his services, in addition 80
to any amount provided for such collector in this section. 81
4. Except as provided in subsection 3 of this section, 82
after the next general election following January 1, 1988, 83
all fees collected by the collector shall be collected on 84
behalf of the county and deposited in the county general 85
revenue fund. 86
53.082. 1. The county assessor in any county, other 1
than in a first classification county, shall receive an 2
annual salary computed as set forth in the following 3
schedule provided in this subsection. The assessed 4
valuation factor shall be the amount thereof as shown for 5
the year next preceding the computation. The provisions of 6
this section shall not permit or require a reduction in the 7
amount of compensation being paid for the office of assessor 8
on September 1, 1997. After August 28, 2026, the amount of 9
salary based upon assessed valuation shall be computed 10
SB 1781 16
according to the following schedule, but shall not take 11
effect and be implemented until the first day of the next 12
term of office for the newly elected or re-elected county 13
official: 14
15 Assessed Valuation Salary
16 [$18,000,000 to 40,999,999 $29,000
17 41,000,000 to 53,999,999 30,000
18 54,000,000 to 65,999,999 32,000
19 66,000,000 to 85,999,999 34,000
20 86,000,000 to 99,999,999 36,000
21 100,000,000 to 130,999,999 38,000
22 131,000,000 to 159,999,999 40,000
23 160,000,000 to 189,999,999 41,000
24 190,000,000 to 249,999,999 41,500
25 250,000,000 to 299,999,999 43,000
26 300,000,000 or more 45,000]
27 Under $51,000,000 $36,100
28 51,000,000 to 100,000,000 39,100
29 100,000,001 to 150,000,000 42,100
30 150,000,001 to 200,000,000 45,100
31 200,000,001 to 250,000,000 48,100
32 250,000,001 to 300,000,000 51,100
33 300,000,001 to 350,000,000 54,100
SB 1781 17
2. The compensation for county assessors in second, 43
third and fourth classification counties for the term of 44
office beginning September 1, 1997, shall be calculated 45
pursuant to the salary schedule in this section using the 46
percentage increase approved by the county salary commission 47
when establishing the compensation for the office of county 48
assessor at the salary commission meeting in 1997. This 49
salary shall become effective on September 1, 1997. 50
3. Two thousand dollars of the salary authorized in 51
this section shall be payable to the assessor only if the 52
assessor has completed at least twenty hours of classroom 53
instruction each calendar year relating to the operations of 54
the assessor's office when approved by a professional 55
association of the county assessors of Missouri unless 56
[exempted from the training] an alternative option is 57
approved by the professional association. The professional 58
association approving the program shall provide a 59
certificate of completion to each assessor who completes the 60
34 350,000,001 to 400,000,000 57,100
35 400,000,001 to 450,000,000 60,100
36 450,000,001 to 500,000,000 63,100
37 500,000,001 to 550,000,000 66,100
38 550,000,001 to 600,000,000 69,100
39 600,000,001 to 1,000,000,000 72,100
40 1,000,000,001 to 5,000,000,000 75,100
41 5,000,000,001 to 10,000,000,000 78,100
42 10,000,000,001 or more 81,100
SB 1781 18
training program and shall send a list of certified 61
assessors to the treasurer of each county. Expenses 62
incurred for attending the training session may be 63
reimbursed to the county assessor in the same manner as 64
other expenses as may be appropriated for that purpose. 65
4. The county assessor in any county, except a first 66
classification county, shall not, except upon two-thirds 67
vote of all the members of the salary commission, receive an 68
annual compensation in an amount less than the total 69
compensation being received for the office of county 70
assessor in the particular county for services rendered or 71
performed on the date the salary commission votes. 72
54.261. 1. The county treasurer in counties of the 1
first classification, not having a charter form of 2
government and containing a portion of a city with a 3
population of three hundred thousand or more, and in 4
counties of the second, third and fourth classifications of 5
this state, shall receive as compensation for services 6
performed by the treasurer an annual salary based upon the 7
assessed valuation of the county. The provisions of this 8
section shall not permit or require a reduction, nor shall 9
require an increase, in the amount of compensation being 10
paid for the office of treasurer on January 1, 2002. 11
2. After August 28, 2026, the amount of salary based 12
upon assessed valuation shall be computed according to the 13
following schedule, but shall not take effect and be 14
implemented until the first day of the next term of office 15
for the newly elected or re-elected county official: 16
17 Assessed Valuation Salary
18 [$18,000,000 to 40,999,999 $29,000
SB 1781 19
19 41,000,000 to 53,999,999 30,000
20 54,000,000 to 65,999,999 32,000
21 66,000,000 to 85,999,999 34,000
22 86,000,000 to 99,999,999 36,000
23 100,000,000 to 130,999,999 38,000
24 131,000,000 to 159,999,999 40,000
25 160,000,000 to 189,999,999 41,000
26 190,000,000 to 249,999,999 41,500
27 250,000,000 to 299,999,999 43,000
28 300,000,000 or more 45,000]
29 Under $51,000,000 $36,100
30 51,000,000 to 100,000,000 39,100
31 100,000,001 to 150,000,000 42,100
32 150,000,001 to 200,000,000 45,100
33 200,000,001 to 250,000,000 48,100
34 250,000,001 to 300,000,000 51,100
35 300,000,001 to 350,000,000 54,100
36 350,000,001 to 400,000,000 57,100
37 400,000,001 to 450,000,000 60,100
38 450,000,001 to 500,000,000 63,100
39 500,000,001 to 550,000,000 66,100
SB 1781 20
3. Two thousand dollars of the salary authorized in 45
this section shall be payable to the treasurer only if the 46
treasurer has completed at least twenty hours of classroom 47
instruction each calendar year relating to the operations of 48
the treasurer's office when approved by a professional 49
association of the county treasurers or county collectors of 50
Missouri unless [exempted from the training] an alternative 51
option is approved by the professional association. The 52
professional association approving the program shall provide 53
a certificate of completion to each treasurer who completes 54
the training program and shall send a list of certified 55
treasurers to the county commission of each county. 56
Expenses incurred for attending the training session shall 57
be reimbursed to the county treasurer in the same manner as 58
other expenses as may be appropriated for that purpose. 59
4. The county treasurer in any county, other than a 60
county of the first classification having a charter form of 61
government or a county of the first classification not 62
having a charter form of government and not containing any 63
part of a city with a population of three hundred thousand 64
or more, shall not, except upon two-thirds vote of all the 65
members of the commission, receive an annual compensation in 66
an amount less than the total compensation being received 67
for the office of county treasurer in the particular county 68
40 550,000,001 to 600,000,000 69,100
41 600,000,001 to 1,000,000,000 72,100
42 1,000,000,001 to 5,000,000,000 75,100
43 5,000,000,001 to 10,000,000,000 78,100
44 10,000,000,001 or more 81,100
SB 1781 21
for services rendered or performed on the date the salary 69
commission votes. 70
5. In the event of a vacancy due to death, 71
resignation, or otherwise in the office of treasurer in any 72
county except a county with a charter form of government, 73
and when there is no deputy treasurer, the county commission 74
shall appoint a qualified acting treasurer until such time 75
as the vacancy is filled by the governor pursuant to section 76
105.030 or the elected treasurer returns to work. The 77
county commission shall employ and fix the compensation of 78
clerical and other assistants necessary to enable the 79
interim treasurer to efficiently perform the duties of the 80
office. 81
54.320. 1. The county collector-treasurer in counties 1
of the third and fourth classifications adopting township 2
organization shall receive an annual salary as set forth in 3
the following schedule. The assessed valuation factor shall 4
be the amount thereof as shown for the year next preceding 5
the computation. A county collector-treasurer subject to 6
the provisions of this section shall not receive an annual 7
compensation less than the total compensation being received 8
by the county treasurer ex officio collector in that county 9
for services rendered or performed for the period beginning 10
March 1, 1987, and ending February 29, 1988. The county 11
collector-treasurer shall receive the same percentage 12
adjustments provided by county salary commissions for county 13
officers in that county pursuant to section 50.333. The 14
provisions of this section shall not permit or require a 15
reduction in the amount of compensation being paid for the 16
office of county treasurer ex officio collector on January 17
1, 1997, or less than the total compensation being received 18
for the services rendered or performed for the period 19
SB 1781 22
beginning March 1, 1987, and ending February 29, 1988. 20
After August 28, 2026, the amount of the salary based upon 21
assessed valuation shall be computed [on the basis of] 22
according to the following schedule, but shall not take 23
effect and be implemented until the first day of the next 24
term of office for the newly elected or re-elected county 25
official: 26
27 Assessed Valuation Salary
28 [$18,000,000 to 40,999,999 $29,000
29 41,000,000 to 53,999,999 30,000
30 54,000,000 to 65,999,999 32,000
31 66,000,000 to 85,999,999 34,000
32 86,000,000 to 99,999,999 36,000
33 100,000,000 to 130,999,999 38,000
34 131,000,000 to 159,999,999 40,000
35 160,000,000 to 189,999,999 41,000
36 190,000,000 to 249,999,999 41,500
37 250,000,000 to 299,999,999 43,000
38 300,000,000 to 449,999,999 45,000]
39 Under $51,000,000 $36,100
40 51,000,000 to 100,000,000 39,100
41 100,000,001 to 150,000,000 42,100
42 150,000,001 to 200,000,000 45,100
43 200,000,001 to 250,000,000 48,100
SB 1781 23
In addition, the collector-treasurer shall collect on behalf 55
of the county a fee for the collection of all back taxes and 56
all delinquent taxes of two percent on all sums collected to 57
be added to the face of the tax bill, and collected from the 58
party paying the tax. The collector-treasurer shall collect 59
on behalf of the county a fee of three percent on all 60
licenses, including current railroad and utility taxes, 61
surtax, back taxes, delinquent taxes and interest collected 62
by the collector-treasurer, to be deducted from the amounts 63
collected. The collector-treasurer shall collect on behalf 64
of the county for the purpose of mailing statements and 65
receipts required by section 139.350 a fee of one-half of 66
one percent on all licenses and all taxes, including current 67
taxes, back taxes, delinquent taxes, and interest collected 68
44 250,000,001 to 300,000,000 51,100
45 300,000,001 to 350,000,000 54,100
46 350,000,001 to 400,000,000 57,100
47 400,000,001 to 450,000,000 60,100
48 450,000,001 to 500,000,000 63,100
49 500,000,001 to 550,000,000 66,100
50 550,000,001 to 600,000,000 69,100
51 600,000,001 to 1,000,000,000 72,100
52 1,000,000,001 to 5,000,000,000 75,100
53 5,000,000,001 to 10,000,000,000 78,100
54 10,000,000,001 or more 81,100
SB 1781 24
by the collector-treasurer, to be deducted from the amounts 69
collected. All fees collected under this section shall be 70
collected on behalf of the county and shall be deposited in 71
the county treasury or as provided by law. Collector- 72
treasurers in counties having a township form of government 73
are entitled to collect such fees immediately upon an order 74
of the circuit court under section 139.031. If the protest 75
is later sustained and a portion of the taxes so paid is 76
returned to the taxpayer the county shall return that 77
portion of the fee collected on the amount returned to the 78
taxpayer. The collector-treasurer in each of the third and 79
fourth classification counties which have adopted the 80
township form of county government is entitled to employ 81
deputies and assistants, and for the deputies and assistants 82
is allowed not less than the amount allowed in 2003-2004, 83
whichever is greater. 84
2. Notwithstanding any provisions of law to the 85
contrary, the collector-treasurer in each county of the 86
third or fourth classification having a township form of 87
government shall employ not fewer than one full-time 88
deputy. The collector-treasurer may employ such number of 89
deputies and assistants as may be necessary to perform the 90
duties of the office of collector-treasurer promptly and 91
correctly, as determined by the collector-treasurer. The 92
office of the collector-treasurer shall be funded 93
sufficiently to compensate deputies and assistants at a 94
level no less than the compensation provided for other 95
county employees. Such deputies and assistants shall be 96
allowed adjustments in compensation at the same percentage 97
as provided for other county employees, as effective January 98
first each year. 99
SB 1781 25
3. Two thousand dollars of the salary authorized in 100
this section shall be payable to the collector-treasurer 101
only if such officer has completed at least twenty hours of 102
classroom instruction each calendar year relating to the 103
operations of the collector-treasurer's office when approved 104
by a professional association of the county treasurers or 105
county collectors of Missouri unless [exempted from the 106
training] an alternative option is approved by the 107
professional association. The professional association 108
approving the program shall provide a certificate of 109
completion to each collector-treasurer who completes the 110
training program and shall send a list of certified 111
collector-treasurers to the county commission of each 112
county. Expenses incurred for attending the training 113
session may be reimbursed to the county collector-treasurer 114
in the same manner as other expenses as may be appropriated 115
for that purpose. 116
55.091. 1. The county auditor in any county, other 1
than in a first classification chartered county or a first 2
classification county not having a charter form of 3
government and not containing any part of a city with a 4
population of three hundred thousand or more, shall receive 5
an annual salary computed on an assessed valuation basis as 6
set forth in the following schedule. The assessed valuation 7
factor shall be the amount thereof as shown for the year 8
next preceding the computation. The provisions of this 9
section shall not permit or require a reduction in the 10
amount of compensation being paid for the office of auditor 11
on January 1, 1997. After August 28, 2026, the amount of 12
salary based upon assessed valuation shall be computed 13
according to the following schedule, but shall not take 14
effect and be implemented until the first day of the next 15
SB 1781 26
term of office for the newly elected or re-elected county 16
official: 17
18 Assessed Valuation Salary
19 [$131,000,000 to 189,999,999 $40,500
20 190,000,000 to 249,999,999 41,500
21 250,000,000 to 299,999,999 43,000
22 300,000,000 to 399,999,999 45,000
23 400,000,000 to 499,999,999 46,000
24 500,000,000 or more 47,000]
25 Under $51,000,000 $36,100
26 51,000,000 to 100,000,000 39,100
27 100,000,001 to 150,000,000 42,100
28 150,000,001 to 200,000,000 45,100
29 200,000,001 to 250,000,000 48,100
30 250,000,001 to 300,000,000 51,100
31 300,000,001 to 350,000,000 54,100
32 350,000,001 to 400,000,000 57,100
33 400,000,001 to 450,000,000 60,100
34 450,000,001 to 500,000,000 63,100
35 500,000,001 to 550,000,000 66,100
36 550,000,001 to 600,000,000 69,100
37 600,000,001 to 1,000,000,000 72,100
SB 1781 27
2. Two thousand dollars of the salary authorized in 41
this section shall be payable to the auditor only if the 42
auditor has completed at least twenty hours of classroom 43
instruction each calendar year relating to the operations of 44
the auditor's office when approved by a professional 45
association of the county auditors of Missouri unless 46
[exempted from the training] an alternative option is 47
approved by the professional association. The professional 48
association approving the program shall provide a 49
certificate of completion to each auditor who completes the 50
training program and shall send a list of certified auditors 51
to the treasurer of each county. Expenses incurred 52
attending the training session may be reimbursed to the 53
county auditor in the same manner as other expenses as may 54
be appropriated for that purpose. 55
3. The county auditor in any county, other than a 56
first classification charter county, shall not, except upon 57
two-thirds vote of all the members of the salary commission, 58
receive an annual compensation less than the total 59
compensation being received for the office of county auditor 60
in the particular county for services rendered or performed 61
on the date the salary commission votes. 62
473.742. 1. Each public administrator in counties of 1
the second, third or fourth classification and in the City 2
of St. Louis shall make a determination within thirty days 3
after taking office whether such public administrator shall 4
38 1,000,000,001 to 5,000,000,000 75,100
39 5,000,000,001 to 10,000,000,000 78,100
40 10,000,000,001 or more 81,100
SB 1781 28
elect to receive a salary as defined herein or receive fees 5
as may be allowed by law to executors, administrators and 6
personal representatives. The election by the public 7
administrator shall be made in writing to the county clerk. 8
Should the public administrator elect to receive a salary, 9
the public administrator's office may not then elect to 10
change at any future time to receive fees in lieu of 11
salary. Every public administrator who begins his or her 12
first term on or after January 1, 2024, shall be deemed to 13
have elected to receive a salary as provided in this section. 14
2. If a public administrator elects to be placed on 15
salary, the salary shall be based upon the average number of 16
open letters in the two years preceding the term when the 17
salary is elected, based upon the following schedule: 18
(1) Zero to five letters: salary shall be a minimum 19
of seven thousand five hundred dollars; 20
(2) Six to fifteen letters: salary shall be a minimum 21
of fifteen thousand dollars; 22
(3) Sixteen to twenty-five letters: salary shall be a 23
minimum of twenty thousand dollars; 24
(4) Twenty-six to thirty-nine letters: salary shall 25
be a minimum of twenty-five thousand dollars; 26
(5) Public administrators with forty or more letters 27
shall be considered full-time county officials and after 28
August 28, 2026, the amount of salary based upon assessed 29
valuation shall be [paid] computed according to the 30
[assessed valuation] following schedule [set forth below], 31
but shall not take effect and be implemented until the first 32
day of the next term of office for the newly elected or re- 33
elected county official: 34
SB 1781 29
35 Assessed Valuation Salary
36 [$ 8,000,000 to 40,999,999 $29,000
37 $ 41,000,000 to 53,999,999 $30,000
38 $ 54,000,000 to 65,999,999 $32,000
39 $ 66,000,000 to 85,999,999 $34,000
40 $ 86,000,000 to 99,999,999 $36,000
41 $ 100,000,000 to 130,999,999 $38,000
42 $ 131,000,000 to 159,999,999 $40,000
43 $ 160,000,000 to 189,999,999 $41,000
44 $ 190,000,000 to 249,999,999 $41,500
45 $ 250,000,000 to 299,999,999 $43,000
46 $ 300,000,000 to 449,999,999 $45,000
47 $ 450,000,000 to 599,999,999 $47,000
48 $ 600,000,000 to 749,999,999 $49,000
49 $ 750,000,000 to 899,999,999 $51,000
50 $ 900,000,000 to 1,049,999,999 $53,000
51 $ 1,050,000,000 to 1,199,999,999 $55,000
52 $ 1,200,000,000 to 1,349,999,999 $57,000
53 $ 1,350,000,000 and over $59,000]
54 Under $51,000,000 $36,100
55 51,000,000 to 100,000,000 39,100
SB 1781 30
(6) The public administrator in the City of St. Louis 70
shall receive a salary not less than sixty-five thousand 71
dollars; 72
(7) Two thousand dollars of the compensation 73
authorized in this section shall be payable to the public 74
administrator only if he or she has completed at least 75
twenty hours of instruction each calendar year relating to 76
the operations of the public administrator's office when 77
approved by a professional association of the county public 78
administrators of Missouri unless [exempted from the 79
training] an alternative option is approved by the 80
56 100,000,001 to 150,000,000 42,100
57 150,000,001 to 200,000,000 45,100
58 200,000,001 to 250,000,000 48,100
59 250,000,001 to 300,000,000 51,100
60 300,000,001 to 350,000,000 54,100
61 350,000,001 to 400,000,000 57,100
62 400,000,001 to 450,000,000 60,100
63 450,000,001 to 500,000,000 63,100
64 500,000,001 to 550,000,000 66,100
65 550,000,001 to 600,000,000 69,100
66 600,000,001 to 1,000,000,000 72,100
67 1,000,000,001 to 5,000,000,000 75,100
68 5,000,000,001 to 10,000,000,000 78,100
69 10,000,000,001 or more 81,100
SB 1781 31
professional association. The professional association 81
approving the program shall provide a certificate of 82
completion to each public administrator who completes the 83
training program and shall send a list of certified public 84
administrators to the treasurer of each county. Expenses 85
incurred for attending the training session shall be 86
reimbursed to the county public administrator in the same 87
manner as other expenses as may be appropriated for that 88
purpose. 89
3. If a public administrator is appointed by the court 90
as both a guardian and a conservator to the same ward or 91
protectee, it shall be considered two letters. 92
4. Notwithstanding subsection 2 or 5 of this section 93
to the contrary, upon majority approval by the salary 94
commission, a public administrator may be paid according to 95
the assessed valuation schedule set forth in subdivision (5) 96
of subsection 2 of this section. If the salary commission 97
elects to pay a public administrator according to the 98
assessed valuation schedule, the salary commission shall not 99
elect to change at any future time to pay the public 100
administrator's office according to the average number of 101
open letters in lieu of paying them according to the 102
assessed valuation schedule. 103
5. The initial compensation of the public 104
administrator who elects to be put on salary shall be 105
determined by the average number of letters for the two 106
years preceding the term when the salary is elected. Salary 107
increases or decreases according to the minimum schedule set 108
forth in this section shall be adjusted only after the 109
number of open letters places the workload in a different 110
subdivision for two consecutive years. Minimum salary 111
increases or decreases shall only take effect upon a new 112
SB 1781 32
term of office of the public administrator. The number of 113
letters each year shall be determined in accordance with the 114
reporting requirements set forth in law. 115
6. All fees collected by a public administrator who 116
elects to be salaried shall be deposited in the county 117
treasury or with the treasurer for the City of St. Louis. 118
7. Any public administrator in a county of the first 119
classification without a charter form of government with a 120
population of less than one hundred thousand inhabitants who 121
elects to receive fees in lieu of a salary pursuant to this 122
section may elect to join the Missouri local government 123
employees' retirement system created pursuant to sections 124
70.600 to 70.755. 125
8. (1) A letter of guardianship and a letter of 126
conservatorship shall be counted as separate letters. 127
(2) For purposes of this subsection, the following 128
terms mean: 129
(a) "Letter of conservatorship", the appointment of a 130
conservatorship of an estate by the court to a protectee 131
adjudged to be disabled; 132
(b) "Letter of guardianship", the appointment of a 133
guardianship by the court to a ward adjudged to be 134
incapacitated. 135
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