SB 1041 would authorize the board of education of a metropolitan school district in Missouri to levy a property tax on real property within the district to fund special educational services. The tax rate could not exceed three cents per one hundred dollars of assessed valuation, and the revenue would be dedicated solely to special educational services through a special trust fund.
The tax could not take effect unless approved by a majority of voters in the district at a general election. The bill also specifies the ballot language to be used and provides that if voters reject the measure, it may be resubmitted later for another vote. Existing property tax administration rules in chapter 137 and the Missouri Constitution’s provisions on local taxation would apply to the tax.
Impact
The bill would add a new section to chapter 67, RSMo, creating a local taxing authority for metropolitan school districts to raise dedicated revenue for special education. It would affect property owners within the district by potentially increasing real property taxes, while giving school boards a new funding mechanism for special educational services. The measure would also create a segregated Special Educational Services Property Tax Trust Fund and subject the tax to existing property tax and constitutional requirements.
Sentiment
Based on the bill text and available context, the measure appears to be framed as a targeted funding tool for school districts rather than a broad tax increase. No committee transcripts or recorded votes are available, so there is no documented debate or formal legislative sentiment in the provided materials. The bill’s structure suggests an emphasis on voter approval and earmarked use of funds, which may be intended to make the proposal more acceptable to the public.
Contention
The main point of contention is likely the imposition of a new property tax, even though it is capped and requires voter approval. Property owners may oppose the added tax burden, while supporters would emphasize the need for stable funding for special educational services. Another possible issue is that the authority is limited to metropolitan school districts, which could raise questions about unequal funding options across districts.
(Second New Title) establishing a school district local tax cap question for the state general election of 2026 and related limitations on central office administrative expenses in school districts.