In local elections this April, Missouri voters in counties across much of the state will have a chance to put limits on increases to their property tax rates. It is a provision that’s part of what is known as Senate Bill 3.
The far-ranging bill was passed in 2025, during a special session by the Missouri legislature. It includes a provision that mandates certain counties put property tax reform up for a local vote.
That means 97 of Missouri’s 114 counties will vote on potential property tax freeze credits in April’s election.
The law divides those 97 counties into two groups. 22 counties will vote on freezing property taxes on primary residencies at the initial credit year’s amount. This would prevent any increases due simply to rising property values and only allow for voter-approved levy increases or increases due to property improvements. The law calls these counties “Zero percent” counties.
75 counties are described by the law as “Five percent” counties. They will vote on capping property tax to the greater of either 5% or the Consumer Price Index (CPI), it also allows for voter-approved levy increases or increases due to property improvements.
The difference to consumers in both cases will return in the form of a tax credit.
17 counties were made exempt from the law; they include Greene, Camden, Wright and Pulaski counties.
Many local counties will fall into the “Zero percent” category, including Christian, Stone, Taney, Webster, Lawrence and Dade counties. Many more will fall into the “Five percent” category, including Jasper and Newton counties.
Voters in these counties and more will find a question regarding a property tax exemption on their ballot.
Critics have described the law as unclear and cumbersome. Government entities that receive the majority of their funding from local property taxes have warned that any freeze will amount to a decrease in their funding given rising costs. In a statement, Dr. Landon Gray, Executive Director of Finance & Business Services for the Ozark School district, said if Christian County passes its question on Senate Bill 3, the district could lose over $2 million in the first year, and up to $10 million by the 2028-29 school year.
The Missouri Municipal League has published a list of Missouri counties and where they fall under Senate Bill 3. If you are in a "Zero" or "Five" percent county you will vote on a Senate Bill 3 question this April. Contact your local county clerk or visit their website for a sample ballot to see how that question will appear