Boone County voters to decide on expanding senior tax relief to include debt levies

Keriana Gamboa
COLUMBIA, Mo. (KMIZ)
Sample ballots were sent out this week, letting Boone County voters know about the option to expand the senior property tax relief during the August special election.
In 2024, Boone County voters approved a measure to freeze property taxes for homeowners aged 62 and older. However, county commissioners made two exceptions to that freeze: The blind pension fund and debt levies.
Seniors applied through June 30 to determine if they were eligible for tax relief this year. Final numbers weren’t immediately available, but information from the county indicates that it expects around 9,500 households to be a part of it for 2025.
Former State Rep. Cheri Toalson Reisch (R-Hallsville) is pushing to expand the exemption to include debt levies, as well. She’s backing a petition that would fully freeze property taxes for eligible seniors, including the portion used to repay debt.
“What my petition does is do a full freeze that also includes bond levies, that is the difference. So if it passes, you will still have the initial freeze of the base tax levy, but in addition, it will freeze your bond levy amount,” Toalson Reisch said.
Boone County Presiding Commissioner Kip Kendrick said the proposed expansion could create legal uncertainty.
“Article 6, the Missouri Constitution, clearly states how taxing jurisdictions may enter into debt. It has to be voter-approved, then they issue general obligation bonds as bondholders enter into covenants with those taxing entities to ensure that they can repay those,” Kendrick said. “We know that we don’t have the ability to interfere with the debt levies of those taxing jurisdictions.”
Kendrick said the county will spend more than $100,000 to hold the special election.
“If and when it passes, we will include those debt levies,” Kendrick said. “We think that probably creates some legal uncertainty for the program moving forward, but that’s certainly what we’ll do.”
A debt levy is a portion of property tax set aside to help local governments or school districts repay loans for major projects, such as school construction or public infrastructure. These levies are typically approved by voters as part of a bond issue.
All debt levies are held currently by school districts and the fire districts in Boone County.
“Hopefully, it will create a situation where it’s least disruptive for those already in the program or those who plan to be.” Kendrick said.
The August ballot will also include the race for Columbia City Council’s Ward 2 seat, as well as a proposed property tax increase for the Harrisburg School District.
Boone County Clerk Brianna Lennon told ABC 17 News that voters who need an excused absentee ballot must request one by 5 p.m. Wednesday, July 23. Completed ballots must be returned to the clerk’s office by 7 p.m. on Election Day.
Lennon also noted that a no-excuse absentee voting period will run from July 22-Aug. 4. During that time, any registered Boone County voter can cast a ballot in person at the Boone County Government Center.