Understanding the Impact Of A Property Tax Levy on Provision of Senior Services and Quality of Life for Missouri Seniors

Property tax levies or mill taxes have been increasingly relied upon to support senior services due to inadequate federal and state funding (Payne & Applebaum, 2008). Analysis of the effects of property tax levies on service availability, provision and access for seniors is in its infancy. Given the growing population of seniors and the aging out of the baby-boomer population, needs will continue to grow (Payne & Applebaum). The importance of effective funding techniques is paramount to the adequate provision of services to meet the needs of seniors in their communities. This study is based on a similar study conducted in the state of Ohio, the only other of its kind, in which counties with a senior service tax levy were surveyed about the number of seniors served, types of services, and amount of the levies (Payne, Applebaum, Molea & Ross, 2007). Ohio and Missouri are two of eight states which use county property tax levies to help fund senior services. Results of the Ohio survey indicated that levy funds are very popular and generally pass at a 65 to 35 percent margin. In addition, funds are most often spent on nutrition, transportation and in-home services (Payne et al.).