03/27/2026
𝐏𝐫𝐨𝐩𝐨𝐬𝐢𝐭𝐢𝐨𝐧 𝟏 – 𝐇𝐨𝐰𝐞𝐥𝐥 𝐂𝐨𝐮𝐧𝐭𝐲 𝐑𝐨𝐚𝐝 & 𝐁𝐫𝐢𝐝𝐠𝐞 𝐒𝐚𝐥𝐞𝐬 𝐓𝐚𝐱 𝐐𝐮𝐞𝐬𝐭𝐢𝐨𝐧 - 𝐅𝐀𝐐'𝐬
𝐖𝐡𝐚𝐭 𝐢𝐬 𝐏𝐫𝐨𝐩𝐨𝐬𝐢𝐭𝐢𝐨𝐧 𝟏?
Proposition 1 asks voters whether Howell County should repeal the existing ½ of 1% capital improvement sales tax (authorized under RSMo 67.700) and replace it with a ½ of 1% sales tax authorized under RSMo 67.547. This change does not increase taxes and the funds can only be used for road and bridge projects.
𝐃𝐨𝐞𝐬 𝐏𝐫𝐨𝐩𝐨𝐬𝐢𝐭𝐢𝐨𝐧 𝟏 𝐫𝐚𝐢𝐬𝐞 𝐭𝐚𝐱𝐞𝐬??
No, the proposal simply replaces one ½ of 1% tax with another ½ of 1% tax under a different statutory authority. The sales tax rate stays exactly the same.
𝐂𝐚𝐧 𝐭𝐡𝐞 𝐬𝐚𝐥𝐞𝐬 𝐭𝐚𝐱 𝐟𝐮𝐧𝐝 𝐚𝐧𝐲𝐭𝐡𝐢𝐧𝐠 𝐨𝐭𝐡𝐞𝐫 𝐭𝐡𝐚𝐧 𝐭𝐡𝐞 𝐫𝐨𝐚𝐝 𝐚𝐧𝐝 𝐛𝐫𝐢𝐝𝐠𝐞 𝐝𝐞𝐩𝐚𝐫𝐭𝐦𝐞𝐧𝐭𝐬?
No. The ballot states that it is to be used “for the purpose of maintaining, constructing, and improving county-maintained roads and bridges”
𝐖𝐡𝐲 𝐢𝐬 𝐭𝐡𝐞 𝐂𝐨𝐮𝐧𝐭𝐲 𝐩𝐫𝐨𝐩𝐨𝐬𝐢𝐧𝐠 𝐭𝐡𝐢𝐬 𝐜𝐡𝐚𝐧𝐠𝐞?
The current tax, created under RSMo 67.700, can only be used for materials—such as gravel, paving materials, and drainage pipes and contracting for projects. It cannot be used for in-house labor or equipment. Costs for equipment and labor have risen dramatically, and the County needs a funding structure that allows for more flexible, long term planning and the ability to address rising operational costs.
𝐖𝐡𝐚𝐭 𝐢𝐬 𝐭𝐡𝐞 𝐡𝐢𝐬𝐭𝐨𝐫𝐲 𝐨𝐟 𝐭𝐡𝐞 𝐜𝐮𝐫𝐫𝐞𝐧𝐭 𝐭𝐚𝐱?
In 2017 Howell County voters approved a ½ of 1% capital improvement sales tax under RSMo 67.700. In 2021 voters extended the tax with a new sunset date of September 30, 2029.
𝐇𝐨𝐰 𝐦𝐚𝐧𝐲 𝐦𝐢𝐥𝐞𝐬 𝐨𝐟 𝐫𝐨𝐚𝐝𝐬 𝐝𝐨𝐞𝐬 𝐇𝐨𝐰𝐞𝐥𝐥 𝐂𝐨𝐮𝐧𝐭𝐲 𝐦𝐚𝐢𝐧𝐭𝐚𝐢𝐧?
Howell County maintains 1,100 miles of county roads. In a straight line, that’s roughly the distance from West Plains to Salt Lake City, Utah. About 100 miles of these roads are paved. The County also maintains approximately 700 creek and wet weather crossings, including culverts, box culverts, low water crossings, and bridges—some dating back to the 1940s.
𝐇𝐨𝐰 𝐦𝐮𝐜𝐡 𝐫𝐞𝐯𝐞𝐧𝐮𝐞 𝐝𝐨𝐞𝐬 𝐭𝐡𝐞 𝐜𝐮𝐫𝐫𝐞𝐧𝐭 𝐜𝐚𝐩𝐢𝐭𝐚𝐥 𝐢𝐦𝐩𝐫𝐨𝐯𝐞𝐦𝐞𝐧𝐭 𝐭𝐚𝐱 𝐠𝐞𝐧𝐞𝐫𝐚𝐭𝐞?
In 2025, the ½ cent capital improvement tax generated $3,716,954 which comprises 53% of the total road and bridge budget. This revenue is divided between the two Road Districts based on miles of road maintained. The north district receives 46% and the south district receives 54% of the revenue.
𝐇𝐨𝐰 𝐡𝐚𝐬 𝐭𝐡𝐞 𝐜𝐮𝐫𝐫𝐞𝐧𝐭 𝐜𝐚𝐩𝐢𝐭𝐚𝐥 𝐢𝐦𝐩𝐫𝐨𝐯𝐞𝐦𝐞𝐧𝐭 𝐭𝐚𝐱 𝐛𝐞𝐞𝐧 𝐮𝐬𝐞𝐝?
Since 2017, the tax has allowed the County to convert clay roads to limestone aggregate surfaces, convert certain county roads to paved surfaces and improve drainage structures to better manage stormwater. For a comparison, in 2017 the County purchased and applied approximately 24,000 tons of gravel for county roads. In 2025 that number was 148,000 tons. It has also made it possible for the County to construct and improve more drainage structures.
𝐖𝐡𝐚𝐭 𝐟𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐜𝐡𝐚𝐥𝐥𝐞𝐧𝐠𝐞𝐬 𝐢𝐬 𝐭𝐡𝐞 𝐂𝐨𝐮𝐧𝐭𝐲 𝐟𝐚𝐜𝐢𝐧𝐠 𝐰𝐢𝐭𝐡 𝐭𝐡𝐞 𝐜𝐮𝐫𝐫𝐞𝐧𝐭 𝐜𝐚𝐩𝐢𝐭𝐚𝐥 𝐢𝐦𝐩𝐫𝐨𝐯𝐞𝐦𝐞𝐧𝐭 𝐭𝐚𝐱?
The current tax can only be used on gravel and culverts and cannot be used for equipment and labor costs. Since 2017 equipment and labor costs have risen much faster than material costs. In 2017 a road grader cost $216,730. The current cost is $385,000. A dump truck in 2017 was $116,000 and currently cost $175,000, which is a 65% increase. Labor costs have increased over 70% since 2017. Gravel and road pipe costs have increased only 40%. Because the current capital improvement tax cannot be used for labor or equipment, the County is approaching a situation where we will not have the equipment or manpower to apply all the materials that we can afford to purchase.
For questions contact: Ralph Riggs, Presiding Commissioner, 417-256-3872 or [email protected]
