SB 1023: Modifies provisions relating to funding for certain libraries - Missouri

4/1/2026 - SS#2 for SCS S offered (Brown-16)--(5365S.06F) 4/1/2026 - Adopted, as amended → 4/1/2026 - SA 1 to SS#2 for SCS S offered & adopted (Lewis)--(5365S06.01S) 4/1/2026 - Adopted · 5 edits

MODERATE

The bill was converted from a Senate Substitute to a Senate Amendment, changing its procedural status. Substantively, the bill now repeals the old library funding sections and replaces them with new rules specifically for urban public library districts. The new text establishes a standard fiscal year, requires annual budgeting and approval by the board of trustees, and mandates strict accounting for funds derived from local taxes versus state or federal grants.

Scope change

The scope of the bill was narrowed to apply only to 'urban public library districts' instead of all public library districts, and it removed the complex list of county classifications that previously determined tax eligibility.

ELIGIBILITY

Removed the extensive list of specific county classifications and population thresholds that previously determined which counties could impose taxes for libraries.

REQUIREMENT

Added a requirement that urban public library districts must have a fiscal year from July 1 to June 30, unless the board of trustees sets a different date.

Added a requirement that librarians must submit an annual budget to the board of trustees for approval before the start of the new fiscal year.

Added requirements for the treasurer to maintain accurate records of all receipts and disbursements and to submit these reports to the board at regular meetings.

FISCAL

Added rules requiring that funds from local taxes be kept in an operating fund, while state aid and federal grants must be kept in a separate operating fund, with other funds allowed at the board's discretion.

2/24/2026 - SA 1 to SS for SCS S offered & adopted (Schnelting)--(5365S04.04S) 2/24/2026 - Adopted → 4/1/2026 - SS#2 for SCS S offered (Brown-16)--(5365S.06F) 4/1/2026 - Adopted, as amended · 3 edits

MINOR

The bill was replaced by a new version that completely rewrites the library funding law. Instead of allowing specific counties to vote on a sales tax that reduces property taxes, the new version repeals the old law and establishes a new framework for library funding eligibility based on specific population thresholds for counties and their county seats.

Scope change

The scope shifted from a mechanism allowing districts to impose a sales tax with a corresponding property tax reduction to a new set of eligibility criteria defining which counties can impose such taxes based on population limits.

REQUIREMENT

Removed the specific ballot language and voting instructions for library district proposals, which previously required voters to approve a sales tax and a property tax reduction in a single measure.

ELIGIBILITY

Added a comprehensive list of specific population thresholds for counties and county seats that determine eligibility to impose the tax, replacing the previous general criteria.

SCOPE

Changed the legislative structure from an amendment to a full repeal and reenactment of sections 182.802 and 488.426, effectively resetting the rules for library district taxation.

5365S.06P - Perfected → 2/24/2026 - SA 1 to SS for SCS S offered & adopted (Schnelting)--(5365S04.04S) 2/24/2026 - Adopted · 3 edits

MINOR

The bill was updated from a perfected version to a Senate Amendment version, changing the document title and version numbers to reflect its current legislative status. The amendment introduces a new sales tax option for library districts in counties with 400,000 to 500,000 inhabitants, requiring that any sales tax revenue be used to reduce property taxes by 100% in the same year. It also adds specific ballot language for voters to approve this tax and property tax reduction measure.

Scope change

The bill's scope was expanded to include library districts in counties with between 400,000 and 500,000 inhabitants, which were not previously eligible under the existing text.

ELIGIBILITY

Added eligibility for library districts in counties with more than 400,000 but fewer than 500,000 inhabitants to impose a sales tax.

REQUIREMENT

Mandated that sales tax revenue must be used to reduce real and personal property taxes by 100% in the same tax year.

Included specific ballot language for voters to approve the sales tax and property tax reduction proposal.

5365S.03C - Senate Committee Substitute → 5365S.06P - Perfected · 3 edits

MINOR

The bill was updated to reflect its final perfected version, adding a new section for urban public library districts and simplifying the list of counties eligible to impose taxes. The scope of the bill expanded to include urban public library districts, which were previously not addressed, and the list of eligible counties was streamlined by removing numerous specific population thresholds and consolidating similar categories.

Scope change

The bill's scope expanded from only rural public library districts to include urban public library districts, and the eligibility criteria for tax imposition were simplified by removing many specific county population categories.

SCOPE

A new section (182.711) was added to establish fiscal year rules, budgeting procedures, and financial management requirements specifically for urban public library districts.

ELIGIBILITY

The list of counties eligible to impose taxes was modified by adding a new category for urban public library districts and removing several specific population-based categories (such as those for counties with over 400,000 or 260,000 inhabitants) to simplify the eligibility criteria.

TECHNICAL

The bill title and header were updated to reflect the final perfected version (5365S.06P) and to indicate that three new sections are being enacted instead of two.

5365H.09C - House Committee Substitute → 5365S.03C - Senate Committee Substitute · 4 edits

MODERATE

The bill was completely rewritten to shift its focus from a broad salary commission for county officials to a specific funding mechanism for public libraries. The new version repeals an older library funding section and replaces it with a detailed list of specific county population and government classification criteria that allow library districts to impose taxes.

Scope change

The bill's scope narrowed significantly from covering seven different county government topics to focusing exclusively on funding for public libraries in specific counties.

SCOPE

Removed provisions establishing a salary commission for county officers, which previously governed how county salaries were set and reviewed.

Added a new section allowing public library districts in specific counties to impose taxes to fund library operations.

Removed the repeal of several other unrelated statutes (50.333, 115.127, 182.291, 182.711, and 247.220) that were part of the original House version.

ELIGIBILITY

Changed eligibility criteria from general county classifications to a complex list of specific population ranges and government types (e.g., third classification without township government) that qualify for the new library tax.

5365S.01I - Introduced → 5365H.09C - House Committee Substitute · 5 edits

MODERATE

The bill was completely rewritten to expand its scope from a single tax provision for public libraries to a comprehensive set of seven new sections governing political subdivisions. The original text focused narrowly on specific county populations eligible for library taxes, while the new version addresses salary commissions, county officer compensation, and meeting transparency across various county classifications.

Scope change

The bill's scope expanded significantly from a narrow tax provision for public libraries to a broad set of rules covering salary commissions, county officer compensation, and meeting procedures for multiple types of political subdivisions.

SCOPE

The bill now repeals and replaces seven existing statutes instead of just one, covering a much wider range of government operations.

REQUIREMENT

New requirements establish salary commissions in nonchartered counties to oversee county officer compensation.

New provisions mandate that salary commission meetings be open to the public and that votes be recorded.

ELIGIBILITY

Eligibility criteria were replaced with new rules defining which counties must have salary commissions and how many members they must include based on population and county type.

DEFINITION

New definitions were added to clarify what constitutes 'base compensation' for calculating officer salaries.

Modifies provisions relating to funding for certain libraries

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