JEFFERSON CITY — Library systems, volunteer and paid fire districts and ambulance services told the Special Interim Committee on Property Tax Reform that the bulk of their local revenue depends on property tax levies and that any changes to tax structure, caps or assessment timing could jeopardize services.

Mid-Continent Public Library finance director Jeremy Wilmoth told the committee the Kansas City-area consolidated district receives 96% of its revenue from local property tax and that the district’s assessed valuation grew by about 8% annually over five reassessment cycles while its revenue grew about 3.6% annually. “That gap requires the library to stretch budgets and make strategic choices,” Wilmoth said, adding the district spent a voluntary rollback in 2022 but could not sustain continued cuts without reducing services.

Library leaders and other special-district witnesses described similar pressures in their jurisdictions. Robin Westfall, executive director of Daniel Boone Regional Library and the former Missouri State Librarian, said many rural libraries operate as “lifelines” that provide broadband, job-seeking help and early-literacy programs; most libraries receive more than 90% of funding from local property tax.

Public-safety representatives said the picture is similar for emergency services. Jay Bowen of the Missouri Ambulance Association and local ambulance and fire leaders said many small, rural districts lack a retail sales base and would not be able to replace property-tax revenue with a consumption tax. Kevin Pratt of the Kearney Fire District told the committee that in some districts a very large sales-tax increase would be needed to replace existing property-tax revenue.

Why it matters: Libraries, ambulance services, volunteer fire departments and other special districts provide services that residents and businesses rely on day-to-day. Witnesses emphasized that any reform that reduces property-tax revenue should include specific replacement revenue or transition funding to avoid service cuts.

Witnesses urged the committee to protect a path for predictable local funding and to involve taxing jurisdictions in drafting any changes. Robin Westfall said federal-but-declining grant support has already reduced an available funding cushion for many libraries; ambulance and fire leaders said recent session changes that broadened access to use taxes or Internet-sales-derived funds could help, but many of those remedies require local ballot approval and time to implement.

Ending note: Committee members said they will continue to hear from local districts in subsequent regional hearings and asked library and emergency services representatives to provide written fiscal impacts and timelines showing how quickly a proposed revenue change would affect service levels.