SENIOR CITIZENS PROPERTY TAX CREDIT

Current law authorizes counties to provide a credit for the property tax liabilities of certain seniors. This act provides that the calculation of such credit shall not include any reduction in emergency services property tax levies made pursuant to the act. (Section 137.1050)

STATE ADVISORY COUNCIL ON EMERGENCY MEDICAL SERVICES

This act modifies the State Advisory Council on Emergency Medical Services by changing the number of council members from 16 to no more than 23 and specifying the members who shall serve on the Council. Currently, members are appointed by the Governor with the advice and consent of the Senate. Under this act, the Director of the Department of Health and Senior Services, the regional EMS advisory committees, and the Time-Critical Diagnosis Advisory Committee shall appoint members. (Section 190.101)

This provision is identical to SB 1277 (2024) and to a provision in SB 270 (2025) and SCS/SB 1382 (2024).

TAXATION FOR EMERGENCY SERVICES

Current law authorizes counties and municipalities to impose a local use tax if a local sales tax is imposed. This act provides that the term "county or municipality" shall include any taxing jurisdiction with the ability to impose a sales tax for emergency services. (Section 144.757)

This provision is identical to SB 1264 (2024) and HB 2503 (2024) and to a provision in SB 270 (2025).

Current law authorizes ambulance and fire protection districts in certain counties to propose a sales tax at a rate of up to 0.5%. This act allows such districts to propose a sales tax of up to 1.0%. (Section 321.552)

This provision is identical to SB 354 (2023), SB 966 (2022), SB 175 (2021), SB 869 (2020), and HB 2386 (2020), and to a provision in SCS/SB 770 (2020), and is substantially similar to a provision contained in SS#2/SCS/HCS/HB 1854 (2020) and HCS/SS#2/SB 704 (2020).

This act authorizes municipalities located within St. Louis County, as well as the counties of St. Charles, Clay, Platte, and Greene, to impose a property tax to provide fire protection services, with such tax not to exceed $0.50 per $100 assessed valuation.

This act also authorizes ambulance districts, fire protection districts, and municipalities and counties to impose a sales tax of up to 1.0%, or up to 0.5% for ambulance districts, to provide ambulance and fire protection services. An ambulance district, fire protection district, or political subdivision imposing a sales tax authorized by this act shall reduce any property tax levy imposed by such district or political subdivision for the purposes of providing ambulance and fire protection services such that the revenue generated by such property tax levy is offset in an amount equal to fifty percent of the amount of revenue generated by the sales tax imposed pursuant to this act. (Section 321.905)

These provisions are substantially similar to SB 879 (2024).

JOSH NORBERG