June 20th, 2025
The Missouri General Assembly recently passed Senate Bill 3 (SB 3)—a wide-ranging piece of legislation currently awaiting the Governor’s signature. While much of the public conversation has centered around its sports-related incentives to keep the Chiefs and Royals in Missouri, another provision within SB 3 deserves the close attention of local communities—especially those with public school systems, like Wheaton.
A key component of SB 3 requires 97 counties across the state to place a measure on the ballot no later than April 2026, asking voters to consider a property tax credit for homeowners on their primary residences. This credit would be applied after normal taxes are calculated, effectively reducing the tax amount owed for those who qualify. However, the way this credit works—and its long-term consequences—will vary by county.
Under the new legislation, counties fall into three categories:
5% Cap Counties – Annual property tax increases are capped at 5% or the inflation rate, whichever is greater.
0% Counties – Property taxes on primary residences are frozen at their 2024 levels, regardless of future changes in assessed value or tax rates.
No Change Counties – No alteration is made to the current tax process.
An unusual element of SB 3 is that state senators were given the authority to decide how the counties in their districts would be classified. In our region, Senator Mike Moon, who represents Christian, Lawrence, Barry, and McDonald Counties, designated all four counties as 0% counties. Senator Jill Carter, who represents Newton and Jasper Counties designated both as 5% counties.
This means that if the measure is approved by voters in April 2026, homeowners in Barry and McDonald Counties—including those within the Wheaton R-III School District—would see their school-related and other local property taxes on primary residences permanently frozen at 2024 levels, while those in Newton County would see their tax bills capped at 5% growth annually.
While the intent behind this legislation may be to offer tax relief, it presents significant challenges for public school funding. Wheaton R-III, like many Missouri districts, relies heavily on local property tax revenue to support essential services such as teacher and staff salaries, transportation for students, building and facility upkeep, and extracurricular and enrichment programs.
By freezing a substantial portion of the residential tax base, the district's ability to respond to inflation, enrollment fluctuations, and rising operational costs could be severely constrained. It is also important to note that under SB 3, school districts may not raise tax levies to recoup lost revenue unless voters approve such a change at the ballot box, causing an immediate loss of revenue in the 0% counties.
Furthermore, the timing of this legislation poses additional difficulty. SB 3 was passed late in the year, after many districts, including ours, had already begun budget planning for the upcoming school year. Instead of entering the summer with clarity on fiscal policy, we are working to assess and prepare for sweeping changes made during extended legislative sessions.
That said, we want to reassure our families and community that this is not a time for panic. The measure will not appear on the ballot until April 2026, and several implementation details have yet to be finalized. There is still time for constructive dialogue with state and local leaders, and for communities to understand the potential long-term impact of these changes.
At the Wheaton R-III School District, we are committed to transparency, thoughtful financial planning, and strong advocacy for our students, families, and staff. We will continue monitoring this situation closely and will share timely updates as more information becomes available.
We encourage our community members to stay engaged, reach out to legislators with questions or concerns, and become informed about the implications of this legislation. Your involvement will be key as we navigate this new landscape together.
For further questions about SB 3 and how it may affect the Wheaton R-III School District, please contact my office directly.
Sincerely,
Mr. Chris Paullus
Superintendent, Wheaton R-III School District