Galena, Missouri – March 11, 2026 –
The Stone County Commission is providing clarification about its position not to place the Homestead Owner Real Estate Property Tax Credit question on the April 7, 2026 ballot. The measure, created under Senate Bill 3 (SB 3), would allow voters to decide whether to grant a property tax credit for eligible homesteads based on 2024 taxes. Stone County is one of the counties classified as a “zero-percent” county under the bill, meaning the credit would effectively cap increases subject to certain exceptions.
While the Commission recognizes the potential benefits of property tax relief for the residents of Stone County, the ongoing legal challenges to SB 3 in the court system have created significant legal uncertainty. Multiple challenges currently pending in Cole County Circuit Court question the bill’s constitutionality, including potential conflicts with the Hancock Amendment and unequal treatment of taxpayers across county lines but within the same taxing districts. Notably, there are taxing districts that are located in Stone County and adjoining counties. These lawsuits may result in rulings that directly affect the validity of the measure statewide.
Given these unresolved issues, placing the question on the April ballot could lead to unnecessary election costs, frustration among residents, and the possibility of the measure being invalidated. After careful consideration in a work session, the Commissioners held off on placing the question on the ballot and no motions were made and no vote was taken. The Commission believes waiting for a court decision is the most responsible path for the county and its residents and taxpayers.
The Commission remains committed to identifying responsible ways to provide tax relief to Stone County homeowners. The existing senior property tax freeze under Senate Bill 190 is unaffected and continues to provide relief for eligible residents.
Finally, the Commission may revisit the SB 3 ballot question for the August or November 2026 election if the legal situation becomes clearer. If that were to happen and the question was adopted by the voters, the tax credit would be implemented and effective in 2027, on the same timeline that it would have if placed on the April 2026 ballot.
Residents with questions are encouraged to contact the Stone County Commission Office at (417) 357-8141.
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