What is Proposition 1?
Proposition 1 asks voters whether Howell County should repeal the existing ½ of 1% capital improvement sales tax (authorized under RSMo 67.700) and replace it with a ½ of 1% sales tax authorized under RSMo 67.547. This change does not increase taxes and the funds can only be used for road and bridge projects.
Does Proposition 1 raise taxes?
No, the proposal simply replaces one ½ of 1% tax with another ½ of 1% tax under a different statutory authority. The sales tax rate stays exactly the same.
Can the sales tax fund anything other than the road and bridge departments?
No. The ballot states that it is to be used “for the purpose of maintaining, constructing, and improving county-maintained roads and bridges”
Why is the County proposing this change?
The current tax, created under RSMo 67.700, can only be used for materials—such as gravel, paving materials, and drainage pipes and contracting for projects. It cannot be used for in-house labor or equipment.
Costs for equipment and labor have risen dramatically, and the County needs a funding structure that allows for more flexible, long‑term planning and the ability to address rising operational costs.
What is the history of the current tax?
In 2017 Howell County voters approved a ½ of 1% capital improvement sales tax under RSMo 67.700. In 2021 voters extended the tax with a new sunset date of September 30, 2029.
How many miles of roads does Howell County maintain?
Howell County maintains 1,100 miles of county roads. In a straight line, that’s roughly the distance from West Plains to Salt Lake City, Utah. About 100 miles of these roads are paved. The County also maintains approximately 700 creek and wet‑weather crossings, including culverts, box culverts, low‑water crossings, and bridges—some dating back to the 1940s.
How much revenue does the current capital improvement tax generate?
In 2025, the ½ cent capital improvement tax generated $3,716,954 which comprises 53% of the total road and bridge budget. This revenue is divided between the two Road Districts based on miles of road maintained. The north district receives 46% and the south district receives 54% of the revenue.
How has the current capital improvement tax been used?
Since 2017, the tax has allowed the County to convert clay roads to limestone aggregate surfaces, convert certain county roads to paved surfaces and improve drainage structures to better manage stormwater. For a comparison, in 2017 the County purchased and applied approximately 24,000 tons of gravel for county roads. In 2025 that number was 148,000 tons. It has also made it possible for the County to construct and improve more drainage structures.
What financial challenges is the County facing with the current capital improvement tax?
The current tax can only be used on gravel and culverts and cannot be used for equipment and labor costs. Since 2017 equipment and labor costs have risen much faster than material costs. In 2017 a road grader cost $216,730. The current cost is $385,000. A dump truck in 2017 was $116,000 and currently cost $175,000, which is a 65% increase. Labor costs have increased over 70% since 2017. Gravel and road pipe costs have increased only 40%. Because the current capital improvement tax cannot be used for labor or equipment, the County is approaching a situation where we will not have the equipment or manpower to apply all the materials that we can afford to purchase.
For questions contact: Ralph Riggs, Presiding Commissioner, 417-256-3872 or commission@howellcountymo.gov
