Department of Revenue

Erica Savage, Acting Director

ADOPTED FY23 BUDGET

$9,197,532

Department Mission

FULL TIME EQUIVALENTS

114.5

The mission of the Department of Revenue is to provide quality, customer‐centered information and services to taxpayers, licensees, and document recipients, in addition to obtaining and distributing funding to more than 200 public‐serving agencies improving education, public safety, health, infrastructure and economic growth and opportunity in St. Louis County

Budget Overview

The 2023 adopted budget for the Department of Revenue is $9,197,532, an increase of $966,577 or 11.7 percent from the 2022 adjusted budget of $8,230,955. Personnel costs comprise 59.1 percent of the budget for 124 positions (114.5 full time equivalents), and operating expenses account for 40.9 percent of the budget.

Significant Changes

The 2023 adopted budget includes new collection software to automate and streamline tax collection, billing, distribution, tracking, reconciliation, reporting, and analytics for the Collector of Revenue. Other budget increases are due to the countywide merit pay program and increased operating costs that occur because 2023 is a reassessment year.

The County Council reduced the department’s budget by $421,194 (4.4%) compared to the County Executive’s recommendation to remove the value of 75% of vacant positions.

Core Business Functions

The Department of Revenue is responsible for the management of:

→ Property tax billing, collection, and disbursement

→ The annual tax sale

→ Recording of deeds

→ Issuance of marriage licenses

→ Issuance of liquor, amusement, and miscellaneous licenses

→ Administration of the Trustee Program and Property Owner Advocate Program

→ Collection and distribution of convention, tourism, and sports taxes

Program Descriptions

Collection Division

2023 Allocation Of Resources

The Collection Division calculates, bills, and disburses more than $2 billion personal property, real estate property and railroad and utility taxes on behalf of more than 200 taxing authorities located in St. Louis County. The division delivers a centralized process that efficiently manages the receipt and distribution of funds. The division provides accurate and timely tax billing, processes and distributes tax collections and fees to school districts, municipalities, and other taxing authorities. The division collects sewer lateral and nuisance fees and conducts the annual tax sale. The division similarly facilitates sales, transfers of Post Third Sale Properties and provides personal property declarations services to property owners who want to change their address or update their personal property ownership status.

Strategic Priorities and Performance Metrics:

 Priority 1 (RV1.1): Streamline and simplify processes to serve taxpayers better (GG – Efficient and Responsible)

 Priority 2 (RV1.2): Efficiently and expeditiously manage the collection and disbursement of revenue (GG –Efficient and Responsible)

 Priority 3 (RV1.3): Improve amount of tax payments received (GG – Improve Effectiveness)

Note: an “x” included in a performance metric data field means that data has not historically been reported. The 2023 business plan includes many new performance metrics where the department will capture and report data going forward.

Recorder of Deeds Division

The Recorder of Deeds is responsible for records and file documents affecting real property, subdivision plats, federal and state tax liens, and other legal documents. The division records and files military discharge documents, provide copies of deeds as requested, issue and provide official copies of marriage licenses. The division also offers the Property Fraud Alert program free of charge.

Strategic Priorities and Performance Metrics:

 Priority 1 (RV2.1): Improve document preservation process (GG – Efficient and Responsible)

 Priority 2 (RV2.2): Enhance Recorder of Deeds’ software platforms (GG – anyone better off? (Effectiveness)

Licensing Office

The Licensing Division issues various licenses for unincorporated St. Louis County areas, including a vast variety of amusement and miscellaneous licenses. The division issues liquor licenses for both unincorporated and incorporated areas and collect and distribute convention, tourism, and sports taxes. Strategic Priorities and Performance Metrics:

 Priority 1 (RV3.1): Restructuring of Licensing Office (GG – Improve Effectiveness)

 Priority 2 (RV3.2): Increase online offerings for licensing services (GG – Improve Effectiveness)

 Priority 3 (RV3.3): Increase the collection of hotel taxes and gross receipts (GG – Improve Effectiveness)

Is anyone better off? (Effectiveness)

Ratio of online license applications to in person/manual license

Quality Improvement Office

The Quality Improvement office is responsible for driving the efficiency, effectiveness, and growth of the Department of Revenue. The Quality Improvement team works with each division to identify key performance indicators, benchmarks, and goals. The team also manages the collection and reporting of data and outcomes.

Director’s Office

The Director’s Office includes the Trustee Office, Quality Improvement and Custodian of Records. The office supervises the Collection, Recorder of Deeds, and Licensing Divisions, provide comprehensive personnel and payroll services for both the Department of Revenue. They administer the Property Owner Advocate Program and compensate of the Board of Equalization (BOE) members, hearing officers and attorney. The Director of Revenue serves as the Trustee for delinquent tax properties that remain unsold after three consecutive years of being offered in the annual public auction. These properties are available for purchase from the Director’s Office. They also provide accurate up‐to‐date information for all divisions to the public via website, signage, and brochures. The Office Service Coordinator serves as the Custodian of Records for the Department.

Strategic Priorities and Performance Metrics:

 Priority 1 (RV4.1): Restructure the department to hire, retain, and celebrate talent (GG – Improve Effectiveness)

 Priority 2 (RV4.2): Advance data access, usability, and analytics to inform decision making (GG – Efficient and Responsible)