Park Sales Tax

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.

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What is the Park Sales Tax rate in Columbia and how much revenue does it generate?

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What is the Park Sales Tax used for?

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Can the Park Sales Tax be used to fund street improvements, Fire, Police, or for any other non-park related use?

No, by law the Park Sales Tax can only be used for local parks.

• See MO State Statute: Section 644.032 RSMo
• 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, but the funds cannot be diverted for non-park use. However, having a dedicated funding source for parks frees up more funding for street improvements, Fire, and Police from the General Fund and 1/4-cent Capital Improvement Tax.

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2015 Park Sales Tax

What is the history of the 2015 Park Sales Tax ballot?

Before the 2015 Park Sales Tax ballot, the 1/8-cent renewable Park Sales Tax was set to expire March 31, 2016. A citizen survey was conducted in spring 2015 to gauge citizen support for the renewal of the Park Sales Tax, renewal time frame, and types of projects that might be funded by the renewal. (See survey results)

An ordinance was approved at the August 16, 2015 City Council Meeting to place the renewal of the Park Sales Tax for six more years on the November 3, 2015 ballot (identified as Proposition 1). (See related Council items.) The ballot language was as follows:

PROPOSITION 1
Shall the municipality of Columbia, Missouri impose a sales tax of one-eight of one percent, for six (6) years, for the purpose of providing funding for local parks for the municipality?

The current one fourth of one percent local park sales tax is scheduled to be reduced to one-eighth of one percent on March 31, 2016. Approval of this proposition would keep the local park sales tax rate at one-fourth of one percent for an additional six (6) 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 17, 2015 Council Meeting authorizing a specific list of projects to be accomplished with the 2015 Park Sales Tax funds, if Proposition 1 was approved by voters.

For the first time in its history, the renewal of the Park Sales Tax was on a single ballot election. On Tuesday, November 3, 2015 Proposition 1 passed with 70.71% in favor (6,051 votes in favor and 2,506 against), winning in all six wards and all precincts.*

2015 PARK SALES TAX ELECTION RESULTS*
WARD	# VOTES	YES		NO
1	979	747	76.30%	232	23.70%
2	1,153	723	62.71%	430	37.29%
3	1,005	655	65.17%	350	34.83%
4	3,019	2,277	75.42%	742	24.58%
5	1,669	1,117	66.93%	552	33.07%
6	638	459	71.94%	179	28.06%
Absentees	94	73	77.66%	21	22.34%
TOTALS	8,557	6,051	70.71%	2,506	29.29%

* Note: Official election results had 3 more votes (3 “yes” votes) than was initially reported in the media.

See also Council Item: 2015 Ballot – 1/8-Cent Park Sales Tax Renewal.

2015 PARK SALES TAX FACT SHEET (printable)

 

See Related News Articles:

• Park commission declares priority projects
  Columbia Missourian – November 20, 2015
• Columbia parks sales tax wins renewal
  Columbia Daily Tribune – November 4, 2015
• Voters renew sales tax to fund improvements to city parks
  Columbia Missourian – November 3, 2015
• Early voters largely supportive of parks tax
  Columbia Missourian – November 3, 2015
• Park tax ballot draws low turnout in Columbia
  Columbia Daily Tribune – November 3, 2015
• City hopes to make Atkins complex its premier baseball facility
  Columbia Missourian – October 28, 2015
• Columbia park sales tax up for renewal Tuesday
  Columbia Daily Tribune – November 1, 2015
• Guest Commentary: Park sales tax renewal good for community
  Columbia Missourian – October 28, 2015
• Battle Avenue Park in line for funding from parks tax
  Columbia Missourian – October 27, 2015
• $400,000 in repairs and improvements to park hinge on tax renewal
  Columbia Missourian – October 27, 2015
• Muleskinners voice support of park sales tax proposal
  Columbia Daily Tribune- October 24, 2015
• With sales tax extension, new field house would support Columbia youth sports
  Columbia Missourian – October xx, 2015
• Gans and Philips parks in line for new amenities if park tax passes
  Columbia Missourian – October 21, 2015
• City boasts solid track record on parks tax projects as it seeks second extension
  Columbia Missourian – October 17, 2015
• Park sales tax proposal would fund $18.4 million in projects
  Columbia Daily Tribune – October 17, 2015
• Why do we need a continuous funding source for parks?
  Columbia Daily Tribune – October 11, 2015
• As parks vote approaches, city officials say dedicated taxes needed
  Columbia Daily Tribune – October 10, 2015
• Park sales tax renewal to appear on November ballot
  Columbia Daily Tribune – August 18, 2015
• Council members discuss budget, roll carts, paying for police and parks
  Columbia Missourian – August 18, 2015
  

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What projects are funded by the 2015 Park Sales Tax?

The City Council approved a list projects to be funded by the 2015 Park Sales Tax at the August 17, 2015 Council Meeting.

Thirty-four projects are specifically identified, whereas many others will be completed with “Annual” Park Sales Tax funding. The projects to be completed with “Annual” funding are identified annually through the Capital Improvement Program as part of the City’s budget process. Other projects may come forward mid-year through the City Council process.

Click on the links below to find out more details about each project and its status. Links are set up as the projects become active in their respective funding fiscal years.

PROJECT DESCRIPTION	AMOUNT	CATEGORY AMOUNT
Acquisition/Land Preservation Category		$2,625,000
Annual Land Acquisition: Parks, Greenways, and Natural Areas	$2,025,000	Ongoing
Annual Trails: Acquisition, Improvements, and Grant Match Funding	$600,000	Completed 2 projects
Improvements to Existing Parks Category		$8,275,000
Annual Roads and Parking Improvements	$900,000	Ongoing
Annual City/School Playground Improvements	$195,000	Completed 2 projects
Annual Park Improvements – Major Maintenance	$975,000	Completed 2 projects
ADA Compliance Phase II	$150,000	Ongoing
Again St. Park Improvements	$100,000	Funded FY 2021*
Albert-Oakland Park Improvements	$300,000	FY2017 Project Completed FY2021 Project Remains
American Legion Park Improvements	$100,000	Completed
Antimi Sports Complex Improvements	$450,000	Completed
Atkins Baseball Complex: Phase III Improvements	$650,000	Completed
Clary-Shy Park Improvements	$400,000	Underway
Clyde Wilson Park Improvements	$50,000	Underway
Cosmo Rec Area: Football and Soccer Improvements	$200,000	Completed
Cosmo Rec Area: Parks Management Center Improvements	$200,000	Funded FY 2020 & 21*
Cosmo-Bethel Park Improvements	$125,000	Funded FY 2020*
Douglass Park: Phase II Improvements	$225,000	Completed
Fairview Park/Bonnie View Improvements	$125,000	Funded FY 2020*
Gans Creek Recreation Area Improvements	$600,000	FY2016 Project Completed FY2020 Project Remains
Indian Hills Park Improvements	$100,000	Completed
Kiwanis Park Improvements	$125,000	Underway
Lions-Stephens Park Improvements	$100,000	Underway
McKee St. Park Improvements	$75,000	Completed
MKT Wetlands/Forum Nature Area Restoration	$80,000	Funded FY 2021*
Nifong Park Improvements	$250,000	Completed
Norma Sutherland Smith Park: Phase II Improvements	$225,000	Underway
Oakwood Hills Park Improvements	$125,000	Underway
Philips Park Improvements	$800,000	Underway
Rock Bridge Park Improvements	$125,000	Funded FY 2021*
SE Regional Park Tennis Complex	$250,000	Underway
Strawn Park: Phase II Improvements	$200,000	Funded FY 2020*
Worley St. Park Improvements	$75,000	Funded FY 2020*
Annual Funding		$900,000
Annual Maintenance Equipment Replacement	$500,000	Ongoing
Annual Scholarship Program	$400,000	Ongoing
New Facility/Park Development Category		$3,220,220
Battle Park Phase I Development	$320,000	Funded FY 2020 & 21*
Sports Fieldhouse	$2,700,000	Underway
Magnolia Falls Park Development	$125,000	Underway
The Vineyards/El Chaparral Lake/Park Development	$75,000	Funded FY 2021*
Trails and Greenbelts Category		$2,880,000
Perche Creek Trail Phase I	$1,200,000	Underway
Chapel Hill Connector – Perche Creek Trail	$500,000	Funded FY 2020 & 21*
Hinkson Creek Trail – Stephens to Clark Lane	$950,000	Underway
MKT Bridge Replacements	$230,000	Completed
Contingency		$500,000
TOTAL 5 YEAR PARK SALES TAX PROJECTS		$18,400,000

* Pending Council approval.

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Which wards are the 2015 Park Sales Tax projects located in?

There are projects for all six wards. (See map below.) In addition to the projects specifically identified, there will be many more projects potentially for each ward accomplished with the “Annual” Park Sales Tax funds.

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What is the implementation plan for the 2015 Park Sales Tax funded projects?

An implementation plan for the 2015 Park Sales Tax funded projects was approved by the City Council at the December 7, 2015 Council Meeting. (See all 2015 Park Sales Tax Council Items.) The projects are scheduled in the Parks and Recreation Capital Improvement Program as part of the City’s annual budget process. Each year the Capital Improvement Program goes through the budget approval process and is subject to adjustments based on actual Park Sales Tax revenues, cash flow,  and other factors. The most current implementation schedule can be accessed from the link below.

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2010 Park Sales Tax

What is the history of the 2010 Park Sales Tax ballot?

Before the 2010 Park Sales Tax ballot, the 1/8-cent renewable Park Sales Tax was set to expire March 31, 2011. A citizen survey was conducted in spring 2010 to gauge citizen support for the renewal of the Park Sales Tax and the types of projects that might be funded by the renewal. (See survey results)

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 in 66 out of 67 precincts and for the first time in all six wards.

2010 PARK SALES TAX ELECTION RESULTS
WARD	# VOTES	YES		NO
1	2,442	1,705	69.82%	737	30.18%
2	5,847	3,487	59.64%	2,360	40.36%
3	4,800	2,845	59.27%	1,955	40.73%
4	7,427	5,044	67.91%	2,383	32.09%
5	7,613	4,798	63.02%	2,815	36.98%
6	3,271	2,307	70.53%	964	29.47%
Absentees	481	334	69.44%	147	30.56%
TOTALS	31,881	20,520	64.36%	11,361	35.64%

See also:

• Council Item: 2010 Ballot – 1/8-Cent Park Sales Tax Renewal
• Ordinance #20832 – Reimposing 1/8-cent Park Sales Tax

See Related News Articles:

• Tax extension supports facility upgrades
  Columbia Daily Tribune – June 12, 2011
• Voters approve park sales tax
  Columbia Missourian – November 5, 2010
• Complete election results table
  Columbia Missourian – November 3, 2010
• Graphic: See how Boone County voted
  Columbia Missourian – November 3, 2010
• Parks tax extends another five years
  Columbia Daily Tribune – November 3, 2010
• Portion of park sales tax revenue to assist Maplewood restoration
  Columbia Missourian – October 28, 2010 
• Interactive Graphic: What an extended parks sales tax will buy
  Columbia Missourian – October 25, 2010
• Sports fields would be top priority at southeast Columbia parks
  Columbia Missourian – October 20, 2010 
• Proposition 1 could produce more youth sports fields, economic growth
  Columbia Missourian – October 20, 2010
• Proposition 1 park sales tax revenue would be used to purchase more land
  Columbia Missourian – October 18, 2010
• Parks tax funds many projects
  Columbia Daily Tribune – October 17, 2010
• Chamber favors tax but not Taser ban
  Columbia Daily Tribune – October 15, 2010 
• Grindstone Trail would be extended if parks sales tax is renewed
  Columbia Missourian – October 14, 2010 
• Park sales tax extension would allow for Cosmo Park improvements
  Columbia Missourian – October 7, 2010 
• Mayor Bob McDavid appoints park sales tax committee
  Columbia Missourian – September 8, 2010 

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What projects are funded by the 2010 Park Sales Tax and what are their status?

Below is a summary list of the 2010 Parks Sales Tax projects. Click on the links below to find out more details about each project and its status. Links are set up as the projects become active in the funding fiscal year.

PROJECT DESCRIPTION	AMOUNT	STATUS
Acquisition/Land Preservation Category		$2,025,000
Acquire land for community parks, greenbelts, green space, wildlife corridors, and natural area preservation	$1,525,000	Ongoing
Acquire land for new neighborhood parks (an amount up to)	$500,000	Ongoing
Improvements to Existing Parks Category		$4,765,000
Annual Roads and Parking Improvements	$750,000	20 projects completed
Annual Joint City/School Playground Projects	$125,000	8 projects completed
Annual Park Improvement Major Maintenance	$600,000	18 projects completed
Albert-Oakland Park – New Restroom	$125,000	Completed
Albert-Oakland Park – Athletic Field Renovations	$150,000	Completed
Armory Renovation – Activity/Meeting Room Flooring	$75,000	Completed
Atkins Park Phase II – Restrooms, Concession, Field	$850,000	Completed
Cosmo-Bethel Park – Light Tennis Courts, Trail	$150,000	Completed
Cosmo Park – Football/Lacrosse Field Improvements	$150,000	Completed
Cosmo Park – New Restroom Soccer/Football Fields	$125,000	Completed
Cosmo Park – Steinberg Playground Renovation	$500,000	Completed
Douglass Park Improvements	$100,000	Completed
Downtown Optimist Park Renovation	$50,000	Completed
Fairview Park – Shelter Replacement, Playground, Parking	$175,000	Completed
Nifong Park – Maplewood Barn, Parking	$200,000	Completed
Shepard Boulevard Tennis Court Renovation	$75,000	Completed
Trail Restroom Improvements – Garth	$100,000	Completed
Trail Restroom Improvements – Grindstone	$115,000	Completed
Trail Restroom Improvements – MLK	$100,000	Completed
Twin Lakes Recreation Area Improvements	$250,000	Completed
Trails and Greenbelts Category		$2,070,000
Grindstone Trail Development – GNA to Confluence	$1,570,000	Completed
Annual Trail Improvements – Major Maint.	$500,000	2 Projects Completed
New Facility/Park Development Category		$2,540,000
Barberry Neighborhood Park	$125,000	Completed
Jay Dix Neighborhood Park	$125,000	Completed
Strawn Road Neighborhood Park	$125,000	Completed
Gans Creek Rec Area/Philips Park – Phase I	$1,750,000	Underway
Norma Sutherland Smith Park – Phase I	$250,000	Underway
Waters-Moss Park – Phase I	$165,000	Completed
Contingency (Used for ADA Compliance)		$600,000
TOTAL 5 YEAR PARK SALES TAX PROJECTS		$12,000,000

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What is the implementation schedule for the 2010 Park Sales Tax funded projects?

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.) The projects are scheduled over five years in the Parks and Recreation Capital Improvement Program as part of the City’s annual budget process. The schedule below is tentative pending City Council approval each year of the annual Capital Improvement Program. The schedule is revised as adjustments are made during the annual budget process.

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2005 Park Sales Tax

What is the history of the 2005 Park Sales Tax ballot?

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)

Click on image for enlargement

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
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%
5	3,282	52%	48%		5	3,278	42%	58%
6	1,369	60%	40%		6	1,371	51%	49%
TOTAL	13,935	53.15%	46.85%		TOTAL	13,931	43.75%	56.25%
See Ward Map

See related articles: