Boone County News Release

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Boone County Commission Issues Resolution Regarding Senate Bill 190

November 21, 2023 – The Boone County Commission (Commission) has issued a resolution supporting the Missouri Association of Counties’ 2024 legislative priority regarding a property tax freeze, and further clarifying its position on Senate Bill 190. The resolution, issued on November 21, 2023, recognizes the value of providing tax relief for fixed-income senior citizens, while also acknowledging that aspects of the bill, as currently written, are of concern.

Senate Bill 190, passed by the 102nd General Assembly of the State of Missouri and signed into law by the Governor, purports to provide property tax relief for eligible taxpayers, who it defines as “Missouri resident[s]” who are “eligible for Social Security retirement benefits.”

In recent months, many local governments and taxing jurisdictions statewide have expressed concerns regarding implementation of the law, as well as its vague and unclear language, which may result in unintended and unanticipated consequences. In response, the Missouri Association of Counties drafted model legislation for the Missouri General Assembly to consider in order to resolve the issues of vague and overbroad language in Senate Bill 190. 

Immediately after the Governor signed Senate Bill 190, the Commission began seeking information regarding the potential consequences of implementing the law in Boone County. The Boone County Commission also contacted each taxing jurisdiction within Boone County to request information on the fiscal impact of Senate Bill 190 on the entity’s annual operating budget. Reports from the property tax-reliant taxing jurisdictions within Boone County echoed statewide concerns that the unclear language and drafting errors have potential to create a significant fiscal impact on their annual operating budget.

The Boone County Commission quickly determined that the impact on Boone County Government’s operating budget would be minimal, as it is more reliant on sales tax than property tax. However, other taxing jurisdictions more heavily reliant on property tax, such as school districts, library districts, and fire protection districts are more negatively impacted.

Boone County school districts report estimates ranging from an annual loss of approximately $71,000 by Sturgeon R-V School District; an annual loss of approximately $136,000 by Centralia R-VI School District; an annual loss of approximately $238,000 by Hallsville R-IV School District; an annual loss up to $640,000 by Southern Boone County R-1 School District; and an annual loss of $3 to 6 million by Columbia Public Schools. The Columbia/Boone County Library Distract also reported a considerable fiscal impact, with an annual loss estimated to be $101,000.

The Boone County Commission will continue to work closely with other counties across the state through the Missouri Association of Counties to propose model legislation to address the concerns and unintended consequence of Senate Bill 190. The Commission intends to make this effort a top legislative priority. The Commission remains optimistic that the stated concerns will be addressed during the 2024 Missouri Legislative Session so that counties across the state can move forward with enacting relief for fixed-income seniors.

To view the resolution language, please click here.

To view the responses from taxing jurisdictions regarding the estimated fiscal impact of Senate Bill 190 on the entity’s annual operating budget, please click here.

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