Howell County voters will head to the polls Tuesday to decide on two separate tax measures aimed at funding local infrastructure and operations.
County officials have spent the last several weeks clarifying that neither measure is intended to fund a new jail or justice center. Instead, the proposals focus on the Road and Bridge Department and general county operations. Ahead of the election, the commission has provided answers to common questions surrounding the issues.
The first issue on the ballot asks voters to repeal the existing 2017 half-cent capital improvement sales tax and replace it with a new half-cent sales tax. The current tax generated $3.72 million in 2025, just over half of the total department budget, according to the commission, which noted it is divided between northern (46%) and southern (54%) districts.
• The Goal: This is a "revenue-neutral" swap, meaning the tax rate remains the same. However, the new language would allow the county to use the funds for labor and equipment within the Road and Bridge Department.
• The Restriction: Under the current 2017 tax, funds are strictly limited to materials, such as gravel and culverts.
• Sunset: The new tax would include a sunset clause, expiring in 2047.
This measure asks voters whether Howell County should implement a tax credit program to "freeze" real property tax liability on a taxpayer's primary residence at the amount incurred during the initial credit year.
• The Goal: If passed, the credit would prevent property taxes on a homestead from increasing above the base year amount, except in cases of voter-approved tax levies or new improvements to the property. This local proposition is for eligible taxpayers of any age.
• The Impact: This is a tax relief measure, not a new tax. However, the commission notes it would reduce tax revenues that fund 10 school districts, four fire districts, and two ambulance districts, as well as the West Plains Public Library, Howell County Sheltered Workshop the Howell County Health Department and the Road & Bridge Department.
• Financial Estimate: There are approximately 13,850 eligible homesteads in the county. The commission estimates a potential impact of roughly $1.43 million to local entities, with school districts expected to be the most affected.
• Legal Context: Howell County is one of 22 "0% counties" in Missouri where taxes would be credited back to the base year amount. The commission noted that litigation is currently pending regarding whether the Homestead Property Tax Credit violates the Missouri Constitution.
• Polls Open: 6 a.m. to 7 p.m. Tuesday, April 7.
• Sample Ballots: See full ballot language on Pages 6 and 7 of today’s edition.
• Questions: Contact the Howell County Clerk’s Office at 35 Court Square, Room 200, West Plains, or call 417-256-2591.
