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In 2000, voters passed Columbia’s first dedicated Park Sales Tax, which took effect on April 1, 2001. Information about the Park Sales Tax - its history, purpose, rate, projects funded, and subsequent ballots is provided below.
1. What is the Park Sales Tax?The Columbia Park Sales Tax is a dedicated sales tax for local parks applied to all retail sales made within the city of Columbia that are subject to taxation under the provision of Sections 144.010 to 144.525 RSMo. All revenue received from the local Park Sales Tax is used...
(See City Ordinance #16686 passed on December 4, 2000.) The authority to pass a local park sales tax is granted pursuant to Section 644.032 RSMo. Missouri Statutes allow for up to 1/2 of 1% on retail sales to be dedicated for local parks. |
 Rain Garden at Riechmann Pavilion Storm water control funded by Park Sales Tax |
 Flat Branch Creek Restoration Funded in part by the Park Sales Tax |
The current Park Sales Tax rate in Columbia is 1/4 of 1%, or simply 1/4 of one penny. This 1/4-cent is further divided into two separate categories:
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Permanent 1/8 cent Park Sales Tax Primarily used to support the Parks and Recreation Department's operations budget and to pay off long-term debt from park land purchases. Renewable 1/8 cent Park Sales Tax The renewable 1/8 cent Park Sales Tax is used to fund:
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 Old Grindstone Shelter Sagging from deteriorating wood |
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No, by law the Park Sales Tax can only be used for local parks.
(See City Ordinance #16686 passed on December 4, 2000.)
Whenever the 1/8-cent Park Sales Tax comes up for renewal, voters can opt to extend the Park Sales Tax or not. Additional funding for street improvements, Fire, or Police would need to come from a different source.
In late 1998 Stephens College decided to put the 116-acre Stephens Lake property up for sale. The desire to save the lake property from falling in the hands of private developers prompted community activists to urge the City of Columbia to purchase the property. Conserving this large portion of green space in the center of town, along with the desire to preserve its historical log cabin, mature trees, and lake for public use, motivated the City Council to seriously explore the possibility of purchasing the site.
The college was not in a financial position to hold off the sales transaction for very long. The City of Columbia was presented with the challenge of finding an immediate funding source for the land acquisition. Help from The Trust for Public Land was secured to assist with the property appraisal and to poll citizens to determine if a sales tax ballot issue to purchase the property would be supported. The appraisal led to a negotiated $7 million sale price. The positive results from the poll reinforced the decision to put a dedicated park sales tax issue on the November 2000 ballot. The tax would provide 1/4-cent sales tax for five years primarily to purchase and develop the property, reducing to 1/8-cent without sunset for park operations and other park capital projects. (Click here for more information on the history of Stephens Lake Park.)
The Parks Sales Tax was listed on the November 7, 2000 ballot as "Proposition 1 - Local Park Sales Tax" and read as follows:
"Shall the municipality of Columbia, MIssouri, impose a sales tax of one-fourth of one percent for five years and one-eight of one percent thereafter, for the purpose of providing funding for local park, trails and natural lands for water quality, wildlife, tree preservation, and recreation purposes? All expenditures will be subject to an annual public audit. Revenue from this tax would be used to purchase, improve and manage the Stephens Lake property and for other park purposes."
Proposition 1 passed by a vote of 19,023 to 16,381 or a 53.7 percent majority.
| Proposition 1 - Local Park Sales Tax November 7, 2000 |
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|---|---|---|---|---|
| WARD | # VOTES | YES | NO | |
1 |
3,052 |
62% |
38% |
|
2 |
5,613 |
45% |
55% |
|
3 |
5,009 |
52% |
48% |
|
4 |
9,500 |
53% |
47% |
|
5 |
7,944 |
52% |
48% |
|
6 |
4,286 |
67% |
33% |
|
TOTAL |
35,404 |
53.7% |
46.3% |
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For more information on the history of the 2000 Park Sales Tax ballot - see related newspaper articles.
From 2001-2006, the 1/4-cent 2000 Park Sales Tax was used primarily to fund the purchase of the $7 million Stephens Lake property and its $2.5 million development project. And as intended, it was also used and continues to be used to subsidize the Parks and Recreation operating budget, helping fund the increased expenses due to an expanding park system and population served.
From 2000-2005, the main funding source for the Parks and Recreation Capital Improvement Program was from the 1999 1/4-cent sales tax ballot. However, the 2000 Park Sales Tax has funded a few capital projects that were not addressed or completely funded in the 1999 1/4-cent sales tax ballot or by the 2005 Park Sales Tax extension ballot - see summary list below.
| Summary of Projects Funded by the 2000 Park Sales Tax |
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Fishing at Stephens Lake Park
(Detailed financial statements for the Park Sales Tax can be found the City's finance reports.)
One-eighth cent of the 2000 Park Sales Tax was set to expire March 31, 2006. After the completion of the capital projects funded in the 1999 1/4-cent sales tax ballot, there was no other major funding source in place for Parks and Recreation capital improvement projects or to facilitate the implementation of the Parks, Recreation and Open Space Master Plan.
In May of 2005, the City of Columbia commissioned a citizen survey to ascertain, among many other things, how supportive the citizens would be of extending the 1/8-cent Park Sales Tax and which parks and recreation projects they thought were the most important to receive funding (see charts below). The results indicated 73% would be "very likely" (52%) or "somewhat likely" (21%) to vote in favor of continuing the 1/8th cent Park Sales Tax. Results of the survey also indicated support for a permanent Farmer's Market facility and indoor ice skating rink. (See also 2005 survey results)
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Click on image for enlargement |
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In July of 2005, the City of Columbia commissioned another citizen survey to gather input from registered voters about several tax issues that were being considered by the City - including the Park Sales Tax extension. The following information about the Park Sales Tax was contained in the executive summary report of the 2005 Sales Tax Assessment Survey:
The City Council ultimately decided to put two propositions regarding the Park Sales Tax extension on the November 8, 2005 ballot along with four more propositions for other City issues related to streets, sidewalks, Fire and Police, and development fees for new construction. (See Notice of Special Election for ballot language on all six City propositions.)
The November 8, 2005 election followed the August 2005 Hurricane Katrina disaster causing the devastation of New Orleans and uncertain economic times. Proposition 1 passed with 53.15% in favor. Proposition 2 was defeated with 43.75% voting in favor. (See Ordinance #18788 passed by City Council on November 21, 2005.)
| Proposition 1 - Park Sales Tax 5 Yr Ext. November 8, 2005 |
Proposition 2 - Park Sales Tax 2 Yr Ext. November 8, 2005 |
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| WARD | # VOTES | YES | NO | WARD | # VOTES | YES | NO | |
1 |
1,074 |
53% |
47% |
1 |
1,075 |
48% |
52% |
|
2 |
2,248 |
46% |
54% |
2 |
2,251 |
36% |
64% |
|
3 |
1,719 |
47% |
53% |
3 |
1,716 |
38% |
62% |
|
4 |
4,243 |
59% |
41% |
4 |
4,240 |
48% |
52% |
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5 |
3,282 |
52% |
48% |
5 |
3,278 |
42% |
58% |
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6 |
1,369 |
60% |
40% |
6 |
1,371 |
51% |
49% |
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TOTAL |
13,935 |
53.15% |
46.85% |
TOTAL |
13,931 |
43.75% |
56.25% |
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Below is a list of the ballot projects approved by the City Council and designated to be funded by the 2005 Park Sales Tax ballot. Click on the project description link for detailed information about each respective capital improvement project.
| Project Name | Ballot Amount* | Status As of August 2010 |
|---|---|---|
Park Projects |
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| Douglass Pool Improvements | $150,000 |
Completed |
| Fairview Park Tennis Courts | $200,000 |
Completed |
| Cosmo Tennis Court Renovation | $450,000 |
Completed |
| Auburn Hills Neighborhood Park Dev. | $100,000 |
Completed |
| Douglass Basketball/Trail | $150,000 |
Completed |
| Albert-Oakland Bathhouse Improvements | $75,000 |
Substantially
Completed |
| Philips Development - Phase I | $250,000 |
Substantially
Completed |
| Youth Athletic Fields Dev (Atkins Park) | $1,025,000 |
Completed |
| Cosmo Park Harris Shelter | $125,000 |
Completed |
| Cosmo Park Restroom Improvements | $175,000 |
Completed |
| Kiwanis Park Restroom | $115,000 |
Completed |
| Albert-Oakland Pool Water Slide | $150,000 |
Completed |
| Grasslands Neighborhood Park Dev. | $100,000 |
Completed |
| Cosmo-Bethel Shelter/Restroom | $255,000 |
Completed |
| Cosmo-Bethel Four Court Tennis Courts | $120,000 |
Completed |
| Eastport (LOW South) Neigh Park Dev. | $100,000 |
Substantially
Completed |
| Park Management Center Renovations | $120,000 |
Completed |
| South Regional Park Planning | $100,000 |
Master Plan Completed |
| Rock Quarry Park Tennis/Basketball | $175,000 |
Substantially
Completed |
| Douglass Park Baseball Improvements | $55,000 |
Completed |
| Douglass Park Spraygrounds | $75,00 |
Completed |
| Cascades Neighborhood Park Development | $110,000 |
Completed |
| Smiley Lane (Vanderveen) Neigh Park Dev. | $110,000 |
Completed |
| Paquin Park Improvements - Phase II | $30,000 |
Construction Underway |
| Indian Hills Park Improvements | $130,000 |
Construction Underway |
| Bonnie View Park Development | $300,000 |
Planning in Progress |
| Lange Neighborhood Park Development | $110,000 |
Construction Underway |
Annual Funding
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| Annual City/School Park Improvements | $125,000 |
6 projects completed 1 project underway 1 project budgeted in FY 2011 |
| Annual Park Acquisition | $1,500,000 |
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| Annual Park Improvements | $460,000 |
15 projects completed 1 project underway 5 projects budgeted in FY 2011 |
| Annual Park Roads and Parking Improvements | $740,000 |
46 projects completed $160,000 budgeted in FY 2011 |
| Greenbelts/Trails | ||
| Annual Greenbelt/Open Space/Trails | $670,000 |
Ongoing acquisition of trail easements |
| MKT Trail Forum/Scott Restrooms | $100,000 |
Completed |
| Hominy Branch Trail: Stephens to Woodridge | $1,320,000 |
Planning in Progress |
| Scotts Branch Trail - Russell to Gillespie Bridge | $780,000 |
Planning in Progress |
| Scotts Branch Trail - Gillespie Bridge to MKT | $790,000 |
Funding proposed in FY 2011 and FY 2012 |
* Amount funded by 2005 ballot only; some projects had additional funding from other sources.
** Acreage acquired may also include donations and assistance from other funding sources. Park land acquisition is ongoing.
The 1/8-cent Park Sales Tax that was renewed in 2005 for five years was set to expire March 31, 2011. An ordinance to place the renewal of the park sales tax for another five years on the November 2, 2010 ballot (identified as Proposition 1) was approved at the August 16, 2010 City Council Meeting. (See related Council items.) The ballot language was as follows:
PROPOSITION 1
SHALL THE MUNICIPALITY OF COLUMBIA, MISSOURI IMPOSE A SALES
TAX OF ONE-EIGHTH OF ONE PERCENT, FOR FIVE (5) YEARS, FOR
THE PURPOSE OF PROVIDING FUNDING FOR LOCAL PARKS FOR THE
MUNICIPALITY?
THE CURRENT ONE-FOURTH OF ONE PERCENT LOCAL PARKS SALES
TAX IS SCHEDULED TO BE REDUCED TO ONE-EIGHTH OF ONE
PERCENT ON MARCH 31, 2011. APPROVAL OF THIS PROPOSITION
WOULD KEEP THE LOCAL PARKS SALES TAX RATE AT ONE-FOURTH
OF ONE PERCENT FOR AN ADDITIONAL FIVE (5) YEARS.
THE CITY INTENDS TO USE THIS SALES TAX TO FUND PROJECTS IN
THE CITY’S PARKS, RECREATION AND OPEN SPACE MASTER PLAN
INCLUDING RENOVATIONS AND IMPROVEMENTS TO EXISTING
PARKS, DEVELOPMENT OF NEIGHBORHOOD AND COMMUNITY
PARKS, DEVELOPMENT OF TRAILS AND GREENBELTS, AND THE
ACQUISITION OF LAND FOR PARKS, TRAILS, GREENBELTS AND OPEN
SPACE PRESERVATION.
After collecting public input, the City Council passed a resolution at the August 16, 2010 Council Meeting authorizing a specific list of projects to be accomplished with the 2010 Park Sales Tax funds, if Proposition 1 was approved by voters.
On Tuesday, November 2, 2010 Proposition 1 passed with 64.36% in favor (20,520 votes in favor to 11,361 against), winning for the first time in all six wards.
The projects listed below were approved by the City Council to be funded by the 2010 Park Sales Tax. They will be scheduled over five years in the Parks and Recreation Capital Improvement Program as part of the City's annual budget process.
| PROJECT DESCRIPTION | PROJECT AMOUNT |
CATEGORY AMOUNT |
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|---|---|---|---|
| Acquisition/Land Preservation | $2,025,000 |
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| Acquire land for community parks, greenbelts, green space, wildlife corridors, and natural area preservation | $1,525,000 |
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| Acquire land for new neighborhood parks (an amount up to) |
$500,000 |
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Improvements to Existing Parks |
$4,765,000 |
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| Annual Roads and Parking Improvements | $750,000 |
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| Annual Joint City/School Playground Projects | $125,000 |
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| Annual Park Improvement Major Maintenance | $600,000 |
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| Albert-Oakland Park - New Restroom | $125,000 |
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| Albert-Oakland Park - Athletic Field Renovations | $150,000 |
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| Armory Renovation - Activity/Meeting Room Flooring | $75,000 |
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| Atkins Park Phase II - Restrooms, Concession, Field | $850,000 |
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| Cosmo-Bethel Park - Light Tennis Courts, Trail | $150,000 |
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| Cosmo Park - Football/Lacrosse Field Improvements | $150,000 |
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| Cosmo Park - New Restroom Soccer/Football Fields | $125,000 |
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| Cosmo Park - Steinberg Playground Renovation | $500,000 |
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| Douglass Park - Playground Renovation, Fitness Stations | $100,000 |
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| Downtown Optimist Park Renovation | $50,000 | ||
| Fairview Park - Shelter Replacement, Playground, Parking | $175,000 |
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| Nifong Park - Maplewood Barn, Parking | $200,000 |
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| Shepard Boulevard Tennis Court Renovation | $75,000 |
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| Trail Restroom Improvements - Garth, Grindstone, MLK | $315,000 |
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| Twin Lakes Recreation Area Improvements | $250,000 |
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| Trails and Greenbelts | $2,070,000 | ||
| Grindstone Trail Development - GNA to Confluence | $1,570,000 | ||
| Annual Trail Improvements - Major Maint. | $500,000 | ||
| New Facility/Park Development | $2,540,000 |
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| Barberry Neighborhood Park | $125,000 |
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| Jay Dix Neighborhood Park | $125,000 |
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| Strawn Road Neighborhood Park | $125,000 | ||
| Gans Creek Rec Area/Philips Park - Phase I | $1,750,000 | ||
| Norma Sutherland Smith Park - Phase I | $250,000 | ||
| Waters-Moss Park - Phase I | $165,000 | ||
| Contingency | $600,000 | ||
| TOTAL 5 YEAR PARK SALES TAX PROJECTS | $12,000,000 | ||
At the December 20, 2010 Council Meeting, the City Council adopted an implementation plan for the 2010 Park Sales Tax funded projects. Click here to view the Council Legislation.
Park Sales Tax Implementation Plan
Stephens Lake Park
Spraygrounds and Swimming Beach
Funded by the Park Sales Tax
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