VIENNA — The Maries County Commission heard questions from a handful of residents last week about its decision not to offer a property tax freeze to senior citizens.

Senate Bill 190, signed into law in July 2023, authorizes Missouri counties to adopt ordinances allowing residents who are eligible for Social Security benefits, own a homestead in the county and pay property taxes on the homestead to receive tax credits on those properties. The credits would effectively freeze the tax liability on the properties and prevent annual increases to the total payments. The bill also allows residents to submit a petition to the county commission to consider putting the tax credit to a public vote.

The bill created many questions for counties around the state about how to implement it. Over the last couple of years, some of those answers have materialized, and counties have started to adopt ordinances to grant tax credits.

Maries County has remained out on the tax credits. The commissioners cite the potential costs associated with implementing the credits, combined with minimal savings for residents, as the primary reasons for their decision. They estimated the price of software to track the credits and salary for a new position to administer the program could combine to cost the county more than $100,000.

A recent notice sent to residents about a state-mandated raise in property tax rates beginning this year sparked several questions from residents about why the county was not offering the credits. Presiding Commissioner Victor Stratman returned calls to at least three residents who had left voicemails about the tax freeze.

Another resident, Bill Lekey, 89, attended the June 23 meeting to ask about passing an ordinance. He said he was not asking for a tax cut but just a freeze to the amount he already pays. He asked why the commissioners would not enact the freeze.

“The assessor and the collector have told us that they’re going to need to buy additional computer programs to run that,” Stratman said. “We think it’s probably going to cost $60,000 for a program. If we have to hire another person to do it, it’s going to be about $40,000.”

Stratman also acknowledged that the freeze covers only a few acres of a property where a homestead resides, so an individual’s savings from the credit would be minimal.

“Freeze it now and you’re still getting my money,” Lekey said. “You’re just not getting what it increases. I’m 89; I can’t live much longer.”

Stratman again said the savings would be limited when compared to the cost to the county to offer the freeze. He also said other counties that have offered the freeze have many more retail businesses and much more sales tax revenue than Maries County.

Lekey said he understood the county’s position and did not believe he would receive a tax break from the county though he would still appreciate a freeze. He planned to return next year to “bug” the commission about the tax credits.

Solar Development

Although right-of-way negotiations formally ended a few weeks ago between the county and solar energy developer Vesper Energy, the commissioners remain in contact with the developers.

Attorney Tom Smallwood, who the commission briefly employed to negotiate the deal on its behalf, contacted County Clerk Rhonda Rodgers to ask about re-engaging Vesper Energy for the county because Vesper Energy had offered to pay for his services.

The commissioners were uninterested in having the party they were negotiating with pay for their attorney to negotiate. They remained reluctant to pursue a deal.

After hearing the previous week from a resident who supported the county’s opposition to working with the solar developers, the commissioners received an email from a resident who supported the Vichy Solar project.

The commissioners reviewed an email from Jeff Roberson at the June 23 meeting. He requested that the commission reconsider the decision to not pursue a right-of-way agreement with Vesper Energy. His main reason was the potential for economic benefits to the county that would arise from the project. He liked the revenue that would support the Maries R-2 School District from property taxes, or payment in lieu of taxes if the county pursued a Chapter 100 agreement. He also cited the creation of construction jobs and the possibility of attracting more business development to the area as reasons for supporting the project.

County Finances

The commissioners also addressed public concerns about the county’s financial situation that appeared after they turned down the right-of-way agreement, which could have brought hundreds of thousands of dollars in revenue to Road Two.

A series of financial struggles began materializing last fall as the county’s budget year neared its end. The commissioners approved two savings transfers, one in October and one in December, to cover expenses when General Revenue went into the negative. Among the expenses mentioned as causes for the transfer were the new courthouse elevator, the prosecuting attorney’s salary and compensatory payouts to employees leaving the sheriff’s office.

In January, the commission informed the other elected officials that the county would need to borrow more than $200,000 to balance the budget. Despite the approval from the bank and warning to the officials, the county never took out the loan because the revenue received at the beginning of the year covered the difference. The commissioners acknowledged at the June 26 meeting that the loan is still a possibility if the county is behind on revenue in the fall, but at this time it would not be necessary. The end of June balances for all county funds were positive, according to cash reports.

Eastern District Doug Drewel said Road Two’s finances were doing well enough that he expected he could buy a new grader at the end of the year.

The sheriff’s office had some financial issues at the start of the year, particularly with the 911 fund. After reconfiguring what funds pay the wages for dispatchers, county officials expect that the 911 fund could sustain itself for the rest of the year. The commission plans to seek a long-term solution to 911 funding by asking voters to pass a sales tax next year.

Sheriff Mark Morgan came to the meeting to provide an update on his office and its finances.

Drewel asked if the sheriff’s office could sell some of the equipment currently on the county lot next to the Road Two shed.

Morgan said some of the equipment belonged to emergency management, so it was not his to sell. He said there were a few items he could sell though the sheriff’s office received some of the vehicles for free from the federal surplus and could not sell them.

Drewel also asked how badly the sheriff’s office needed a fence around the lot. The county paid for a fence around the property, but it has not yet been constructed.

Morgan said the county desperately needed a fence around the property to protect vehicles the sheriff’s office may impound for evidence. The frequency of how often the office impounds vehicles varies. It currently stores impounded vehicles at a local towing company.

Drewel asked if the shooting range on the lot would need a state inspection. A resident recently filed a Sunshine Law request with the county clerk’s office about the range, and the request specifically mentioned a ricochet analysis.

Morgan said he did not know of a state statute requiring gun range inspections. He had looked into it and found that the National Rifle Association has guidelines and will send someone to visit a gun range and make suggestions for about $750.

The sheriff’s office continues to use the Vienna Gun Club for its training exercises.

Morgan said there had been no issues with mold in the jail since a recent lab report came back negative. In addition to Maries County detainees, the jail housed three Osage County detainees while that county’s jail was temporarily closed.

Stratman asked how the sheriff’s office was doing with staffing.

Morgan said he would soon be down one jailer because an employee planned to attend the academy. The office remains one deputy short of a full staff.

Tax Revenue

Revenue from sales taxes mostly decreased in June while motor vehicle taxes and fees increased, according to reports shared by Treasurer Angie Pasley.

The first county sales tax, which contributes all its funds to General Revenue, brought the county $37,648.85 in June. Revenue increased by about 3 percent from the previous June. Another sales tax, which divides its revenue equally among General Revenue, Citizen Safety and county road funds, brought the county $37,648.78 for the month. The third sales tax, which contributes two-thirds of its revenue to Citizen Safety, one-sixth to road funds and one-sixth to General Revenue, produced $37,648.80 in monthly revenue. The law enforcement sales tax brought $12,499.58 for the sheriff’s office.

Monthly revenue from the preceding four taxes decreased by about 3 percent from the previous June. At the halfway point of the year, each of the four sales taxes has brought about 52 percent of the total revenue from last year.

The use tax on online purchases brought the county $28,048.21, which was a 12 percent increase from the previous June. At the midway point of the year, the use tax has generated about 57.7 percent of last year’s total revenue.

Road One and Road Two split motor vehicle revenue 55 percent to 45 percent, respectively. Motor fuel tax revenue in June totaled $47,564.11, which was an 11 percent increase from the previous June. So far this year, the tax has generated about 52 percent of last year’s total revenue.

The motor vehicle tax brought the county $12,180.87 in June, which was an increase of about 21 percent from the previous June. The tax so far this year has brought the county about 51.6 percent of last year’s total revenue.

Motor vehicle fee revenue increased from the previous June with a 14 percent increase and $5,074.22 in monthly revenue. So far this year, the fees have brought the county about 53.7 percent of last year’s total revenue.

County Bridge

Western District Commissioner Patrick Kleffner said a representative from the Missouri Department of Transportation would attend the July 3 commission meeting to discuss condemning the bridge on Maries Road 213 over Fly Creek and answer any questions from county officials or residents. The bridge, originally constructed in 1940,  has a poor quality rating and was scheduled for repair last year before a series of delays, including stalled negotiations with landowners adjacent to the bridge, prompted the county to pursue condemnation through the state.

The county also sent letters about the condemnation to the surrounding property owners. They have a July 15 deadline to sign up and avoid closing the bridge for an indeterminate amount of time.

Safe Precinct

Rodgers officially closed the Safe precinct last week. The precinct’s proximity to the Vichy precinct along with the difficulty of finding poll workers led to the decision. Voters who previously resided in the Safe precinct will now vote in Vichy at the Vichy Volunteer Fire Department. They should soon receive updated voter identification cards with the new precinct details.

The precinct’s closure will give the county a spare voting machine in case of technical difficulties on Election Day. The county will also save money by not paying for the precinct’s four required poll workers.