HERMANN — Gasconade County administrators are hoping to come away from this week’s annual conference of the Missouri Association of Counties (MAC) with something a bit more substantial than the usual coffee mug, pen, notebook or other goody-bag items provided to attendees: A better understanding of an April ballot issue expected to have a big impact on local government services.

The property tax credit contained in Senate Bill 3, adopted during this year’s session of the Missouri General Assembly and signed into law by Gov. Mike Kehoe, is set for the April 7 ballot. A simple majority vote will put the program in place and begin the effort by various local government agencies to prepare for an expected-but-as-yet-unknown amount of property tax loss in the coming years.

Senate Bill 3 (SB3) was one of many pieces of legislation introduced this year aimed at trimming property taxes. According to one local state lawmaker, many more tax-relief bills are expected to be in the hopper of the 2026 General Assembly session. An indication of what might be coming for next year’s session might be seen next month with pre-filing of 2026 bills beginning Dec. 1.

The members of the County Commission and other county officeholders are scheduled to attend this week’s annual MAC Conference. They are hoping to hear more information from the agency that represents county government about the implementation and impact of SB3, expecting the controversial issue to be a major topic of discussion at this year’s event.

Thus far, no legal challenge to SB3 has been mounted. In light of that, and the upcoming April 7 vote, county officials most directly involved in the tax-relief program — County Collector Shawn Schlottach and County Assessor Julia Baker — are urging officials to make preparations for dealing with the program. But the County Commission has been reluctant to move too quickly with SB 3, just as it was regarding Senate Bill 190, the property tax-relief bill approved and signed into law two years ago. Because of the many questions raised by SB190, most counties did not put the program in place, concerned about the cost of computer software and additional personnel needed for the convoluted tax-relief program.

“We’d just better wait” on moving too fast to get ready for SB3, Presiding Commissioner Tim Schulte, R-Hermann, said during Thursday’s Commission session. “I still think it’s the best thing to do as a county — wait and see,” he said, noting that outside legal consultant Ivan Schraeder suggested being patient on taking any action until after this week’s MAC Conference.

SB3 was the General Assembly’s answer to the concerns and criticisms of SB190 voiced during the past two years by county government officials.

At this point, a couple clarifications are in order.

First, SB3 goes beyond SB190. SB190 offered property tax relief to homeowners 62 and older. It began as an effort to give a break to older residents who have paid into the Social Security program. It was a complex method of applying for a property tax freeze rate freeze that, on the surface, could have been different each year for property owners, a difference causing a big headache for county collectors in keeping the tax bills straight for those taking advantage of the program.

SB3 makes a property tax credit available to all residential property owners, not just those considered to be senior citizens. That means homeowners of any age could apply for a credit, which, according to county officials, might only amount to a few dollars a year for a taxpayer. Property owners have to apply for the credit each year and the law says the credit will be available to “eligible” property owners, although it’s not completely clear what “eligible” means.

Secondly, a set of numbers reflecting potential revenue loss for local government agencies prepared by the county assessor assumes 100-percent participation in the program by property owners.

“However, we know not everyone will, so maybe if the language reads more about how if SB3 passes, this could be the potential impact, but that final numbers all depend on how many citizens apply for said credit,” Baker told the Gasconade County Republican.

Even with less than 100-percent participation, there would be substantial loss of property tax revenue by agencies such as school districts, the Hermann Area District Hospital and Scenic Regional Library District.

Meanwhile, Southern District Associate Commissioner Ron Hardeck, R-Owensville, Thursday morning said he and Northern District Associate Commissioner Jim Holland, R-Hermann, met last week with State Sen. Ben Brown, R-Washington, to talk about SB3 and possible additional legislation that might be forthcoming regarding property tax.

Brown voted against SB3, Hardecke noted, and the state senator cautioned that there could be “hundreds” of bills filed in the upcoming session to further trim property tax, income tax and other taxes.

The effect of SB3 could be a topic of discussion Friday, Dec. 12, when Gasconade County R-1 School District hosts its annual Government Relations Day. Local, state and federal government representatives are invited to the annual event to discuss matters of concern to public schools.