State Rep. Mazzie Christensen -- No Taxpayer Dollars for Private Stadiums

To the Great Constituents of District 2,

“This is how we know what love is: Jesus Christ laid down his life for us. And we ought to lay down our lives for our brothers and sisters.”- 1 John 3:16

We returned to Jefferson City earlier this month for a special legislative session, which concluded on June 11. This session was called by Governor Mike Kehoe with two key objectives: To create incentives to keep the Kansas City Chiefs and Royals in Missouri, and to approve disaster relief funding following the recent tornado in the St. Louis area.

Three main bills were considered:

—SB 1 – To appropriate money to the Department of Economic Development for the Missouri Housing Development Commission

—SB 3 – Stadium Incentives & Property Tax Amendment

—SB 4 – Authorizes the expedited disbursement of funds from the Missouri Housing Trust Fund for emergency aid

SB 3:

—Sporting Event Tax Credits: Event sponsors must now be members of the Sports Events and Tourism Association, and no longer need to document costs. Instead, they only need to provide ticket sales or participant data. Credit amounts were increased to $6 per ticket (up from $5) and $12 per participant (up from $10). The annual statewide cap was raised from $3 million to $6 million, and the cap for Jackson County or St. Louis City was increased from $2.7 million to $5.5 million. The credit will now run through 2032.

—Show-Me Sports Investment Act: The state can now fund sports facility projects based on past tax revenue generated by the team’s facility. Agreements can last up to 30 years, and the state can cover up to 50% of project costs through bonds. If a team relocates, they must repay the state. Private investors can receive tax credits worth 50% of their contributions, capped at $50 million or 10% of the project cost.

—This act requires certain counties to put a property tax credit question on the ballot by the April 2026 election for eligible taxpayers. Eligible taxpayers are those who own or have a legal interest in a homestead and are responsible for paying property taxes on it. The credit equals the difference between the current year’s tax liability and the year the taxpayer became eligible. For five percent counties, the credit can increase by no more than 5% per year or the Consumer Price Index, whichever is higher. In zero percent counties, the credit can’t increase beyond the original liability. The credit will be applied to the taxpayer’s property tax bill and noted on their tax statement. It will also count as tax revenue for the county when calculating property tax levies.

I opposed these measures because, while I value the Chiefs and Royals, I do not believe taxpayer dollars or incentives should be used to fund private stadiums for billion-dollar franchises. Your hard-earned money should not subsidize their facilities. At the same time, many Missourians have faced property assessment increases of 10–15%, largely due to pressure from the State Tax Commission on local assessors. Some assessors, fearing a loss of funding, signed agreements under that pressure.

Rather than addressing this state overreach, a last-minute amendment to SB 3 capped property assessment increases at 5%—but only in 97 counties. Others received no relief at all, depending solely on whether their senator included them, which is unconstitutional and has a high probability of being taken to court. The bill also includes a severability clause, meaning if one part is struck down in court, the rest remains in effect.

During debate, it was said that we “pass unconstitutional bills all the time” and that keeping the Chiefs and Royals was justification enough. I strongly disagree. I swore an oath to uphold the Missouri Constitution, and I take that responsibility seriously. After the Senate passed these bills, the House had little ability—or will—to improve them, despite our efforts. The legislature's job is to review and amend bills to best serve Missourians, but that didn’t happen in this special session. And in the end, the Chiefs thanked the legislature—but also said they’re still keeping their options open.

SB 1 and SB 4 included the following provisions:

—$100 million to the Disaster Relief Fund for rebuilding efforts.

—Up to $5,000 in tax credits to help individuals cover insurance deductibles in federally declared disaster zones

—$25 million in emergency housing support

—Increased income eligibility for emergency housing support, raising the threshold from 50% to 75% of the area median income

—In the event of a presidential disaster declaration, emergency funds from the Missouri Housing Trust Fund will be quickly transferred to the Missouri Housing Development Commission, with administrative costs waived. Eligibility for aid will be based on household income, set at 75% or less of the median family income for the area or state, bypassing normal eligibility rules.

While I deeply sympathize with those affected by the tornado, I voted “Present” on these bills. Why? Because most of the funding is going to NGOs (non-governmental organizations), and I was unable to get a clear answer on how much of the money would go toward actual aid versus administrative expenses. The Missouri Housing Commission could not even tell me what percentage of the funds would go toward operating costs. When we’re spending your tax dollars, we must demand accountability and transparency.

As your Representative, I will always advocate for fiscal responsibility, local control, and fair treatment for all Missourians. Rushed legislation, political bargaining, and special favors have no place in our state Capitol.

It's a pleasure to serve and as always if you have any questions, please feel free to reach out to my office at (573) 751-4285 or email Mazzie.Christensen@house.mo.gov.

All my Best,
Mazzie Christensen,
State Representative for District 2

Senate Bill 3 Could Mean Drop in Worth County Revenues

Most of the focus on Senate Bill 3 was on the bidding war between Missouri and Kansas to bring in the Royals and/or the Chiefs. However, Worth County commissioners expressed concern at Monday’s commission meeting that a provision in the bill would mean fewer tax revenues for the county at a time when the county is already hurting for revenues due to being the smallest county in the state as well as a declining population.

The measure passed both houses during a recent special session and was signed into law Monday by Governor Mike Kehoe. State Representative Mazzie Christensen voted no. State Senator Rusty Black voted yes.

Dozens of counties, including Worth, will be required to place a measure on the April 6th, 2026 ballot a measure which states that real property tax valuation cannot go up more than 5% in certain counties and 0% in other counties during any year. Worth County is a 5% county under this measure. Passage requires a simple majority. If passed, the measure means that Worth County real property taxes cannot go up either 5% a year or the Consumer Price Index, whichever is greater.  Taxpayers will be given a tax credit. The measure does not apply to personal property taxes.

The bill creates Section 137.1120. Section (2) (bb) designates any county under 2,000 people as a 5% county. According to US Census figures, Worth County was at 1,973 people in the 2020 census and estimated at 1,872 people as of July 1st, 2024. Gentry, Harrison, and Nodaway Counties are also 5% counties.

The bill only applies to Missouri residents who own or occupy a homestead as their primary residence. It does not apply to all real estate property.

For all counties, an eligible taxpayer's real property tax liability shall be increased to reflect any increase in tax liability derived from any new property tax levy or an increase in an existing property tax levy approved by the voters subsequent to an eligible taxpayer's initial credit year, provided that, for 5% counties, such increase shall not be considered for the purposes of calculating the allowable increase in an eligible taxpayer's real property tax liability. In other words, the Missouri State Auditor’s Office figures show the Worth County School tax levy at $3.77 per $100 assessed valuation. The school could pass, as an example, a $1.00 tax levy; however, it would take a few years for taxpayers to get up to the new amount instead of the school getting all the money right away. That would make it difficult for a school in a financial crisis to raise needed revenues in a hurry.

The bill will also create more overhead costs for counties, which have to pay for more software in order to implement the changes.

Taxpayers who make new construction improvements to their properties will still get tax increases attributable to such new construction.

If a town annexes an eligible taxpayer’s homestead into its city limits, the taxpayer’s liability will still go up to reflect the city’s tax levy.

The bill contains a severability clause so that if one part of the bill gets declared unconstitutional by the Missouri Supreme Court, the rest of the bill is still in force.

The measure could face a constitutional challenge under Section 13 of the Missouri Constitution, which states that no irrevocable grant of special privileges or immunities can be enacted. Some Missouri counties are 0% counties and others are 5% counties. The measure could be struck down in its entirety as well since it has multiple subjects. The courts have struck down other legislation recently that has had multiple subjects attached.

This section is different from the Senior Citizens Tax Freeze, which allows counties to pass a tax credit for senior citizens. On July 11th, 2024, the Nodaway County Commission passed a bill freezing the property taxes of anyone 62 and older who own and live in their primary residence. The measure does not apply to new real property taxes that arise from new construction and improvements. The measure required taxpayers to apply for it in person. Worth County did not pass such a measure.

The commission met with Matt Fazio of Great River Engineering to go over bridge contracts for 130th Road, 140th Road, Old 169, and Rim Rock Trail.  Under current BRO rules, the county has to provide an 8.6% soft match to approved projects, a figure which is expected to go back to up 20% in the future. It had been 20% before Joe Biden’s Infrastructure Investment and Jobs Act was signed into law in 2021. With the expiration of funds from that law, that means counties will have to foot a bigger bill for such projects. Rim Rock Trail has been submitted to the DOT for approval.

The DOT had inspected all of Worth County’s bridges and given these bridges low marks, prompting the county to look into replacing these bridges.

The county currently has two rock trucks and three graders operating throughout the county.