Jefferson County voters, along with voters from 21 other counties in the state, will see a question on the April 7 ballot asking whether to expand a property tax credit, or freeze, that’s currently only available to those 62 years or older.
Cole County Circuit Judge Christopher Limbaugh on Feb. 3 denied a motion to block the question from appearing on the ballot, filed by six school districts, including the Grandview School District, two taxpayers and a fire protection district.
The lawsuit alleges that Senate Bill 3, which defines the property tax credit program, creates unequal property tax rules based on the arbitrary method legislators used to decide which counties could vote on the tax freeze, a 5 percent cap or exclude a county entirely.
SB3, also called the “Show-Me Sports Investment Act,” approved by Missouri lawmakers in June of last year, was created in part to provide incentives to keep the Kansas City Chiefs football team in the state. It also included language to put property tax freezes in 97 of 114 counties in Missouri.
While the $1.5 billion in incentives did not keep the Chiefs here, the property tax freeze portion of the bill, called the “Homestead Property Tax Credit,” is still in effect.
SB3 identifies 22 counties, including Jefferson County, where residents will be asked to freeze property tax payments at the 2024 rate.
In 75 counties identified in SB3, residents will be asked to vote on a property tax cap of no more than 5 percent or the rate of inflation. This includes Ste. Genevieve, St. Francois, Washington and Cape Girardeau counties.
SB3 identifies 17 counties where residents will not vote to freeze or cap property taxes. These counties have large economic hubs, such as St. Louis, Kansas City, Columbia, Jefferson City, the Lake of the Ozarks, Rolla and Springfield.
The case will go to trial, and a decision made on SB3 may invalidate the election results.
If the measure is approved in the April election, eligible Jefferson County taxpayers would receive an annual credit equal to the difference between 2024 and the current tax year. The credit would not be affected unless the taxpayer makes new construction or improvements to his or her property; the property is annexed into a new taxing jurisdiction; or if voters approve a new or increased tax.
A similar program already exists in the county.
The County Council approved in February 2024 a senior real estate property tax credit, which opened for applications for the first time in March 2025. Collector Michelle Worth said her department received 14,335 applicants from county seniors by the deadline.
In 2025, the Collector’s office was expected to collect $235 million in real estate property taxes, with that revenue distributed to local school, fire and ambulance districts, the Jefferson County Sheriff’s Department, the Jefferson County Library and other tax-collecting entities. A total of $1.9 million was given in senior tax credits in 2025, Worth said.
The County Council unanimously approved the ballot question on Jan. 26. According to county documents, the county would begin the tax credit in the 2028 tax year, if the measure is approved by voters, giving the county a period to plan and implement the program.
The question needs a majority of yes votes for passage.
The ballot language reads: “Shall Jefferson County, Missouri, grant a property tax credit to eligible taxpayers residing in Jefferson County, Missouri, in an amount equal to each eligible taxpayer’s eligible credit amount, to which the real property tax liability on an eligible taxpayer’s homestead shall not be increased above the liability incurred during the initial credit year pursuant to Section 137.1055 of the Missouri Revised Statutes, beginning with the property taxes levied for the 2028 tax year?”
Local impact
Cindy Hayes, director of the Jefferson County Library, said about 90 percent of the library’s operating budget is funded through a voter-approved library tax on personal property and real estate assessments within the Fox, Northwest and Windsor school districts. Other forms of revenue for the library include donations and fundraisers, and a small portion from the state and federal governments.
Jefferson County Library has about 75 employees spread across four locations in Arnold, 1701 Missouri State Road, Barnhart, 7479 Metropolitan Blvd., High Ridge, 5680 Hwy. PP, and Cedar Hill, 6780 Mall Drive.
Hayes said the tax support directly funds library materials, services, programs and community spaces. The revenue supports free programs for all ages, she said, including early childhood literacy and arts programming, local history presentations and guest speakers.
“Property taxes provide a stable and predictive funding source, protecting library services from volatile budget cuts and enabling long-term planning for facilities, collections, technology and staffing,” Hayes said. “This stability allows libraries to function as essential community infrastructure – supporting education, workforce development, digital access, civic engagement and safe, welcoming spaces for all.
“Well-funded libraries strengthen local economies, enhance quality of life, attract residents and contribute to community vitality and property values.”
Hayes said that, in 2025, the library lost $46,965.39 in revenue when the senior tax credit went into effect.
If the ballot measure expanding the tax credit is approved by voters, Hayes said the library could lose approximately $187,825 annually in district-wide revenue. For 2026, the library’s estimated total revenue from property taxes is $7,432,900.
“The Library Board and I will have to discuss several options, and we may have to make some tough decisions, such as cutting our service hours, cutting staff hours or ordering fewer books and materials (if the credit is put into effect),” Hayes said.
Cedar Hill Fire Chief Mick Fischer said the district is concerned about the property tax freeze, adding that it would have a negative effect on the district’s ability to provide adequate emergency services if it’s approved by voters.
According to budget documents, $2.9 million of the district’s $3 million budget for 2026 comes from property tax revenue, with grants, permits and accrued interest making up the rest of the revenue.
Fischer said the district would lose about 25 percent of its annual budget, or $712,489.27, beginning in 2028 if the measure is approved.
“If approved, the tax freeze would immediately strip the Cedar Hill Fire Protection District of roughly 25 percent of our anticipated revenue, forcing drastic budget cuts that would translate directly into reduced services, fewer firefighters on duty and the closure of engine houses,” he said.
Cedar Hill Fire covers 82 square miles and has three stations, with Station 1 and headquarters at 6766 Cedar Hill Road in Cedar Hill, Station 2 at 8800 Hwy. 30 in Dittmer and Station 3 at 8790 Byrnesville Road in Cedar Hill.
Personnel costs typically make up about two-thirds of a fire district’s budget, Fischer said, and a loss of this magnitude would require eliminating or furloughing firefighters and administrative staff. About $1.7 million is allocated for payroll expenses in the 2026 budget.
Fire prevention, inspections, training and routine maintenance would also be curtailed, he said.
“Operationally, this means fewer staffed companies and apparatus, longer response times, increased reliance on mutual aid and reduced capacity to perform interior firefighting, technical rescues and life-saving medical interventions,” Fischer said. “These effects are closely associated with higher civilian fatalities, greater injuries and increased property loss.”
Fischer said homeowners may have higher insurance premiums, since insurers will revise risk assessments in response to the reduction in emergency services and station closures.
“The broader community would suffer from depressed property values and greater business risk,” Fischer said.
Fox C-6 School District, Jefferson County’s largest employer and the county’s largest public school district, stated there is “too much uncertainty” surrounding the property tax freeze to comment.
“At this point, the county and state have not shared any research or any impact analysis with school districts or other political subdivisions,” Fox Superintendent Paul Fregeau said in a statement. “Without that information and without authority over the decision itself, it would be premature to speculate or provide projections.”
Festus R-6 School District provided the Leader with a similar statement when asked to comment.
During a school board meeting last November, Fregeau said 58 percent of Fox’s funding comes from local taxpayers. He added that Missouri ranks 49th in state funding for public schools.
“The state of Missouri puts an undue pressure on local taxpayers to fund schools,” he said. “When they impact local funding, when they take that strategy, it’s very impactful on us.”