Local elections are Tuesday, April 7. These include questions on taxes, local board elections and in some counties the Senate Bill 3 (SB3) property tax freeze issue.

There is a lot of confusion regarding SB3 because it sounds similar to the Senior Property Tax Credit program passed in 2023 as SB190.  Many counties have adopted the Senior Property Tax Credit program and it applies only to those over 62 years of age. SB3, if approved by voters,  applies to all qualifying homeowners in the 97 counties described in SB3.

SB3 will be on the April 7 ballot in most of the 97 counties for voters to decide on property tax freeze credits. However not all counties chose to put the issue on the ballot due to SB3 being challenged in court. SB3 is currently in litigation, and its outcome remains uncertain.

If SB3 passes and is upheld by the courts, it would limit the annual increase in property taxes for qualifying homeowners. Some homeowners get a 0 percent cap and some get a 5 percent cap. Increases would be capped at the greater of 0 or 5 percent per year or the percentage increase in the Consumer Price Index above the amount paid in the “initial credit year” which is based on 2024.

If your county approves SB3 and has already approved SB190, then you will have competing property tax freeze programs for some residents. Note: You cannot qualify for both SB3 and SB190 (Seniors only Property Tax Credit). Eligible homeowners may only participate in one program or the other.

The credit applies only to a taxpayer’s primary residence, sometimes called a homestead. It does not apply to rental properties, air b&b, farmland, commercial property, personal property or second homes. The tax credits are likely to be implemented in the tax year 2027.

The Backstory: In an extraordinary legislative session in June 2025, Missouri legislators passed SB3, an omnibus multisubject bill that included sports stadium financing, tornado disaster tax credits, and the homestead property tax freeze program to be placed on the April 7 ballot in 97 counties.  SB3 has been challenged in court as a violation of Article 3 of the Missouri Constitution.  It is also being challenged for sending unfunded mandates to the counties.  Furthermore, SB3 violates the fairness clause that laws should apply equally.  In this case, there were three standards for homeowners for the property tax freeze based on geography and the will of the homeowners state senator.  The property tax freeze has raised financial concerns among political subdivisions that depend on property tax revenue. This includes local government organizations such as public schools, fire districts and ambulance districts who warn of potentially significant future funding losses.

The Article 3 institute challenges laws passed in violation of the Missouri Constitution Article 3, such as multisubject bills and the content of the bill not germane to the title of the bill.  Article 3 institute currently has an ongoing legal challenge to SB3.  The author of this article is a board member of Missouri’s Article 3 Institute.

The author will vote no on SB3 because even good ideas passed in an unconstitutional manner should not become law.

Learn more at https://article3institute.org/

To see the April 7 sample ballot, go to page 19 .