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HB2734 • 2026

Modifies provisions governing local senior citizens' services fund taxes

Modifies provisions governing local senior citizens' services fund taxes

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Woods, Eric (018)
Last action
2026-05-15
Official status
05/15/2026 - Referred: Emerging Issues(H)
Effective date
2026-08-28

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Modifies provisions governing local senior citizens' services fund taxes

Modifies provisions governing local senior citizens' services fund taxes

What This Bill Does

  • Modifies provisions governing local senior citizens' services fund taxes

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-05-15 Missouri House of Representatives and Missouri Senate

    Referred: Emerging Issues(H)

  2. 2026-01-08 Missouri House of Representatives and Missouri Senate

    Read Second Time (H)

  3. 2026-01-07 Missouri House of Representatives and Missouri Senate

    Read First Time (H)

  4. 2026-01-06 Missouri House of Representatives and Missouri Senate

    Prefiled (H)

Official Summary Text

Modifies provisions governing local senior citizens' services fund taxes

Current Bill Text

Read the full stored bill text
SECOND REGULAR SESSION
HOUSE BILL NO. 2734
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE WOODS.
5797H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal sections 67.990 and 67.993, RSMo, and to enact in lieu thereof two new sections
relating to senior citizens' services fund taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 67.990 and 67.993, RSMo, are repealed and two new sections
2 enacted in lieu thereof, to be known as sections 67.990 and 67.993, to read as follows:
67.990. 1. The governing body of any county or city not within a county may , upon
2 approval of a majority of the qualified voters of such county or city voting thereon, levy and
3 collect a tax not to exceed [ five ] ten cents per one hundred dollars of assessed valuation[ , or
4 in any county of the first classification with more than eighty-five thousand nine hundred but
5 less than eighty-six thousand inhabitants, the governing body may , upon approval of a
6 majority of the qualified voters of the county voting thereon, levy and collect a tax not to
7 exceed ten cents per one hundred dollars of assessed valuation ] upon all taxable property
8 within the county or city or for the purpose of providing services to persons sixty years of age
9 or older . The tax so levied shall be collected along with other county or city taxes, in the
10 manner provided by law . All funds collected for this purpose shall be deposited in a special
11 fund for the provision of services for persons sixty years of age or older , and shall be used for
12 no other purpose except those purposes authorized in sections 67.990 to 67.995. Deposits in
13 the fund shall be expended only upon approval of the board of directors established in section
14 67.993, if in a county , and only in accordance with the fund budget approved by the county
15 governing body .
16 2. The question of whether the tax authorized by this section shall be imposed shall be
17 submitted in substantially the following form:
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 OFFICIAL BALLOT
19 Shall ______ (name of county/city) levy a tax of ______ cents per each
20 one hundred dollars assessed valuation for the purpose of providing
21 services to persons sixty years of age or older?
22  YES  NO
67.993. 1. Upon the approval of the tax authorized by section 67.990 by the voters of
2 the county or city not within a county , the tax so approved shall be imposed upon all taxable
3 property within the county or city and the proceeds therefrom shall be deposited in a special
4 fund, to be known as the "Senior Citizens' Services Fund", which is hereby established within
5 the county or city treasury . No moneys in the senior citizens' services fund shall be spent until
6 the board of directors provided for in subsection 2 of this section has been appointed and has
7 taken office.
8 2. Upon approval of the tax authorized by section 67.990 by the voters of the county
9 or city , the governing body of the county or the mayor of the city shall appoint a board of
10 directors consisting of seven directors, who shall be selected from the county or city at lar ge
11 and shall, as nearly as practicable, represent the various groups to be served by the board.
12 Each director shall be a resident of the county or city . Each director shall be appointed to
13 serve for a term of four years and until [ his ] a successor is duly appointed and qualified;
14 except that, of the directors first appointed, one director shall be appointed for a term of one
15 year , two directors shall be appointed for a term of two years, two directors shall be appointed
16 for a term of three years, and two directors shall be appointed for a term of four years.
17 Directors may be reappointed. All vacancies on the board of directors shall be filled for the
18 remainder of the unexpired term by the governing body of the county or mayor of the city .
19 The directors shall not receive any compensation for their services, but may be reimbursed for
20 all actual and necessary expenses incurred in the performance of their of ficial duties from the
21 moneys in the senior citizens' services fund.
22 3. The administrative control and management of the funds in the senior citizens'
23 services fund and all programs to be funded therefrom shall rest solely with the board of
24 directors appointed under subsection 2 of this section, except, in counties, the budget for the
25 senior citizens' services fund shall be approved by the governing body of the county prior to
26 making of any payments from the fund in any fiscal year . The board of directors shall use the
27 funds in the senior citizens' services fund to provide programs which will improve the health,
28 nutrition, and quality of life of persons who are sixty years of age or older . The budget may
29 allocate funds for operational and capital needs to senior -related programs in the county or
30 city in which such property taxes are collected. No funds in the senior citizens' services fund
31 may be used, directly or indirectly , for any political purpose. In providing such services, the
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32 board of directors may contract with any person to provide services relating, in whole or in
33 part, to the services which the board itself may provide under this section, and for such
34 purpose may expend the tax proceeds derived from the tax authorized by section 67.990.
35 4. The board of directors shall elect a [ chairman ] chair , vice [ chairman ] chair , and
36 such other of ficers as it deems necessary; shall establish eligibility requirements for the
37 programs it furnishes; and shall do all other things necessary to carry out the purposes of
38 sections 67.990 to 67.995. A majority of the board of directors shall constitute a quorum.
39 5. The board of directors, with the approval of the governing body of the county or
40 city , may accept any gift of property or money for the use and benefit of the persons to be
41 served through the programs established and funded under sections 67.990 to 67.995 and may
42 sell or exchange any such property so long as such sale or exchange is in the best interests of
43 the programs provided under sections 67.990 to 67.995 and the proceeds from such sale or
44 exchange are used exclusively to fund such programs. For a city not within a county , the
45 board of directors may solicit, accept, and expend grants from private or public entities and
46 enter into agreements to ef fectuate such grants so long as the transaction is in the best interest
47 of the programs provided by the board and the proceeds are used exclusively to fund such
48 programs.
49 6. (1) Accr editation attained by a board of dir ectors established under this
50 section shall be subject to the following:
51 (a) Such accr editation shall be thr ough a statewide nonpro fit organization
52 dedicated to advancing the well-being of older adults acr oss the state and specifically
53 supporting senior citizens' services funding levied in such county;
54 (b) Such statewide nonprof it organization appr oving the prog ram and pr oviding
55 accr editation shall pr ovide a certificate of completion to each board of dir ectors that has
56 completed the training pro gram; and
57 (c) Accr editation shall be renewed on an annual basis.
58 (2) A board of dir ectors that attains accred itation under subdivision (1) of this
59 subsection shall pay an annual fee to such statewide nonpro fit organization. Such fee
60 shall be an amount equal to one per cent of the reven ues derived annually fro m the tax
61 imposed under section 67.990.
62 (3) The state shall recogn ize accred itation attained under subdivision (1) of this
63 subsection as best-practice training for board members to ensur e transpar ency and
64 pr oper administration of the taxpayer moneys collected from the tax imposed under
65 section 67.990.
66 (4) A board of direc tors established after December 31, 2015, shall attain the
67 accr editation described in subdivision (1) of this subsection.
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68 (5) A board of direc tors established before January 1, 2016, may attain the
69 accr editation described in subdivision (1) of this subsection.
✔
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