Boone County News Release

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Boone County Commission Calls for Election Regarding Implementation of Senate Bill 190

January 23, 2024 – On the April 2, 2024 General Municipal Election ballot, voters in Boone County will have the opportunity to vote on whether the County Commission should implement a property tax exemption for senior citizens. During its regular meeting on January 23, the Boone County Commission called for an election to be held the first Tuesday in April regarding the possible implementation of Senate Bill 190 in Boone County.

Voters in Boone County will be presented with Proposition 1: “Shall the County of Boone exempt senior citizens from certain increases in the property tax liability due on such senior citizens’ primary residences?” 

The impetus for this ballot issue was the passage of Senate Bill 190, which Missouri Governor Mike Parson signed into law on Thursday, July 6, 2023. The law has been purported to provide property tax relief for eligible taxpayers, who it defines as “Missouri resident[s]” who are “eligible for Social Security retirement benefits.” It is up to each individual county government to opt into participating in this tax relief program. 

The Boone County Commission issued a resolution in November 2023 that recognized the value of providing tax relief for fixed-income senior citizens, while also acknowledging that aspects of the law as currently written, are of concern. Since that time, clean-up legislation (SB 756) is moving its way through the Missouri General Assembly during the 2024 legislative session that addresses concerns raised by the Missouri Association of Counties. 

If Boone County voters approve the referendum, the Commission will begin the public process of drafting a policy and addressing key elements of the senior tax relief program. Elements may include, but are not limited to, eligibility requirements; an application and administrative process; and safeguards to minimize the risk for abuse of the program. 

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