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.

Table of Contents

What is the Parks 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…

“solely for local parks for the City, in order to purchase, improve and manage parks, trails and natural lands for water quality, wildlife, tree preservation, and recreation purposes.”

(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.   

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

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:

  • 1/8 of 1 cent: Permanent. 
    Generates about $3.6 million/year.
  • 1/8 of 1 cent: Renewable, with a sunset. This 1/8-cent tax was renewed in 2021 and is set to expire March 31, 2032. Generates about $3.6 million/year.

What is the Park Sales Tax used for?

Permanent 1/8 cent Park Sales Tax
Primarily used to support the Parks and Recreation Department’s annual operations budget. (In the past it was also used to pay off long-term debt from park land purchases [Stephens Lake Park and Gans Creek Recreation Area]. Current and future land purchases are now funded by the 1/8 cent renewable Park Sales Tax.)

Renewable 1/8 cent Park Sales Tax
Primary funding source for Parks and Recreation capital improvement projects. Capital projects are maintenance, renovation, development and acquisition projects that cost $5,000 and more. The Park Sales Tax is also used as matching funds for federal and state grants, which supplement Parks and Recreation capital improvement projects.

The renewable 1/8 cent Park Sales Tax is used to fund:

  • Green Space Preservation – The Park Sales Tax is the only dedicated source of funding the City of Columbia has for preserving green space. It is used to purchase land for parks, greenbelts, stream buffer, and natural areas.
  • Maintaining Existing Parks – The Park Sales Tax funds the major repairs, renovations, and replacements to Columbia’s existing parks, trails, and recreation facilities.
  • Improving Existing Parks – The Park Sales Tax is used to add amenities in existing parks, trails and recreation facilities. Past examples include the development of the Gans Creek Cross Country Course; the addition of a restroom at Strawn Park; and the development of the Cosmo Corner in southeast corner of Nifong Park, which added a shelter, water fountain, playground, parking lot, sidewalks, and an ADA fishing bulbout.
  • New Development – The Park Sales Tax funds the development of new parks, trails, and recreation facilities.
MKT Bridge #12 before and after replacement
(Before replacement, the 100+-year-old MKT bridges 12 & 13 were closed to vehicle traffic due to deteriorating wooden supports. During that time, ambulances and vehicles used to maintain the trail could not access the area of the trail between bridges 12 & 13.)

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.

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.

How does Columbia's sales tax rate compare to other Missouri cities?

All Missouri cities’ sales tax rates range between 4.225% and 10.350% and Columbia is currently at 7.975% (Updated 8/17/21 from sale-tax.com). 

(Detailed financial statements for the Park Sales Tax can be found the City’s finance reports.)

2021 Park Sales Tax

What is the history of the 2021 Park Sales Tax ballot?

Before the 2021 Park Sales Tax ballot, the 1/8-cent renewable Park Sales Tax was set to expire March 31, 2022. A citizen survey was conducted in spring 2021 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 2021 Parks and Recreation Survey.)

The City Council approved putting the renewal of the 1/8-cent Park Sales Tax on the November 2, 2021 ballot for a renewal period of ten years. 

See also:

The ballot language was as follows:

NOTICE OF SPECIAL ELECTION
City of Columbia, Missouri

Notice is hereby given to the qualified voters of the City of Columbia, Missouri, that the City Council of the City has called an election to be held in the City on Tuesday, November 2, 2021, commencing at six o’clock a.m. and closing at seven o’clock p.m., on the question contained in the following sample ballot:

OFFICIAL BALLOT
Special Election
City of Columbia, Missouri
Tuesday, November 2, 2021

PROPOSITION 1
Shall the municipality of Columbia, Missouri impose a sales tax of one-eighth of one percent, for a period of ten (10) 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, 2022. Approval of this proposition would keep the local parks sales tax rate at one-fourth of one percent for an additional ten (10) years.

The City intends to use this sales tax to fund land acquisition for parks, greenways and natural areas, maintenance improvements to existing parks and facilities, annual funding for equipment replacement and program scholarships, new facility and park development, land acquisition for trails and greenbelts and capital improvement projects for such, and contingency purposes.

 box  YES
box  NO

If you are in favor of the question, place an “X” in the box opposite “YES”. If you are opposed to the question, place an “X” in the box opposite “NO”.

2021 Park Sales Tax Ballot Results

The ballot was passed with 7,203 votes in favor (80%) and 1,761 votes against, winning in all six wards and all precincts. Voter turnout was 10.78% (8,966 ballots cast, with two ballots blank).

2021 park sales tax election results
ward # ballots yes no
1 749* 633 84.51% 115 15.35%
2 1,181 879 74.43% 302 25.57%
3 679 526 77.47% 153 22.53%
4 2,763 2,361 85.45% 402 14.55%
5 1,761 1,348 76.55% 413 23.45%
6 937 746 79.62% 191 20.38%
Absentees 700* 543 77.57% 156 22.29%
Central 196 167 85.20% 29 14.80%
TOTAL 8,966 7,203 80.34% 1,761 19.64%
  • One ballot was a blank vote

What is the implementation plan for the 2021 Park Sales Tax funded projects?

An implementation plan for the 2021 Park Sales Tax funded projects was approved by the City Council at the March 7, 2022 Council Meeting. (See related 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, priority needs, and other factors. The most current implementation schedule can be accessed from the link below.

2021 Detailed Project Information

What projects are funded by the 2021 Park Sales Tax and what is their status?

The City Council approved a list projects to be funded by the 2021 Park Sales Tax at the September 7, 2021 Council Meeting.

Some 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 approval process. The year funded by the implementation plan is indicated below and subject to City Council approval during the annual budget process.

View the status of projects funded by the 2021 Park Sales Tax Ballot
Note: Some projects may also have funding from additional sources. 

2021 Park Sales Tax Project Location Map

(Click on image below for enlargement.)

2021 Park Sales Tax Location Mapopens IMAGE file

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 resolutionopens pdf file 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.

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

 2015 PARK SALES TAX FACT SHEET (printable)opens pdf file

2015 Park Sales Tax Ballot Results

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.

What projects are funded by the 2015 Park Sales Tax and what has been accomplished?

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 ORIGINAL
BALLOT
AMOUNT

CATEGORY
AMOUNT/
PROJECT STATUS

Acquisition/Land Preservation Category   $2,625,000
Annual Land Acquisition: Parks, Greenways, and Natural Areas $2,025,000^ Final funding amount TBD in FY 2023
Annual Trails: Acquisition, Improvements, and Grant Match Funding $600,000 Completed 21 projects and 1 trail easement acquisition
Improvements to Existing Parks Category   $8,275,000
Annual Roads and Parking Improvements $900,000 Completed 7 projects + various parking lot repairs
Annual City/School Playground Improvements $195,000* Completed 4 school projects
Partial funding in FY 2021 & 2022
Annual Park Improvements – Major Maintenance $975,000# Completed 13 projects
Partial funding in FY 2021
ADA Compliance Phase II $150,000 Completed 11 projects
Again St. Park Improvements $100,000 Completed 2021
Albert-Oakland Park Improvements $300,000 FY2017 Project Completed FY2021 Project Approved by Council – Awaiting LWCF Grant Results
American Legion Park Improvements $100,000 Completed 2018
Antimi Sports Complex Improvements $450,000 Completed 2018
Atkins Baseball Complex: Phase III Improvements $650,000 Completed 2017
Clary-Shy Park Improvements $400,000 Playground and MU Health Care Pavilion Phase I Completed 2019
Additional Amenities Completed in 2021
Clyde Wilson Park Improvements $50,000 Completed 2019
Cosmo Rec Area: Football and Soccer Improvements $200,000 Completed 2018
Cosmo Rec Area: Parks Management Center Improvements $200,000 Funding reallocated to emergency Hickman Pool HVAC project
Cosmo-Bethel Park Improvements $125,000 Tennis Court Renovation Completed 2019; Parking Improvements Completed 2020
Douglass Park: Phase II Improvements $225,000 Completed 2018
Fairview Park/Bonnie View Improvements $125,000 Planning Stage

Gans Creek Recreation Area Improvements

$600,000 Concession and Restroom Facility Completed 2018 Cross Country Course Completed 2019
Large Shelter Completed 2020
Indian Hills Park Improvements $100,000 Completed 2017 
Kiwanis Park Improvements $125,000  Completed 2021
Lions-Stephens Park Improvements $100,000 Completed 2019 
McKee St. Park Improvements $75,000 Completed 2017 
MKT Wetlands/Forum Nature Area Restoration $80,000 Council Approved Project –
Design Phase
Nifong Park Improvements $250,000 Completed 2017 
Norma Sutherland Smith Park: Phase II Improvements $225,000 Completed  2020 
Oakwood Hills Park Improvements $125,000 Completed 2019 
Philips Park Improvements – Pavilion $800,000 Construction Underway
Rock Bridge Park Improvements $125,000 Construction Underway
SE Regional Park Tennis Complex $250,000 USTA Grant Awarded, Out to Bid 
Strawn Park: Phase II Improvements $200,000 Completed 2020
Worley St. Park Improvements $75,000 Completed 2021
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^^ 2020 Funding Postponed
FY 2021 Funding – Out to Bid
Sports Fieldhouse $2,700,000 Completed 2019
Magnolia Falls Park Development $125,000 Construction Underway
The Vineyards/El Chaparral Lake/Park Development $75,000 Construction Underway
Trails and Greenbelts Category   $2,880,000
Perche Creek Trail Phase I $1,200,000  Planning Stage
Chapel Hill Connector – Perche Creek Trail $500,000^^ Funding postponed due to COVID-19
Hinkson Creek Trail – Stephens to Clark Lane $950,000 Construction Underway
MKT Bridge Replacements $230,000 Completed 2018 
Contingency   $500,000**
 
TOTAL 5 YEAR PARK SALES TAX PROJECTS   $18,400,000

Status updated as of 8/25/2021
See explanation of the 2015 PST revenue shortfall and how it will be handled. 
^Original funding amount will be reduced for land acquisition due to lower than originally projected Park Sales Tax revenues and adverse revenue impact of COVID-19. 
* Some funding transfered to the emergency Hickman Pool HVAC project. See explanation.
#Funding reduced in FY2021 due to lower than originally projected Park Sales Tax revenues and adverse revenue impact of COVID-19. 
** Contingency funds not available due to lower than originally projected Park Sales Tax revenues. 
^^ Funding reduced or postponed due to impact of COVID-19

 

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.

Proposed Project Location Mapopens image file

Click on map for enlargement

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.

Will the 2015 Park Sales Tax (PST) meet its original projected revenue of $18.4 million?

No, for the first time in the history of the Park Sales Tax (PST) ballots (2000, 2005, 2010, and 2015), the sales tax revenue will fall short of the original ballot budget. At the time the budget for the 2015 PST ballot was calculated, City sales tax revenue was growing at a 2%+ rate. The Finance Department conservatively budgeted the 2015 PST at a 1.25% rate of increase. 

Collection of the 2015 PST ballot began in April 2016. Unfortunately, 2016 was the start of an unforeseen downward trend in sales tax revenue. It was during the time period of the collection of the 2015 PST (2016-2022) that brick and mortar retail stores adversly impacted by online shopping closed in Columbia (such as Macy’s, Toys R Us, and Sears), adversely impacting local sales tax revenues. Since out-of-state companies (without a physical presence in Missouri) do not collect local sales tax on online orders, the increase in online retail sales in general adversely affects PST revenue. Even before the 2020 pandemic, 2019 experienced a DECREASE in the collection of sales tax revenue over the previous year. See the chart below for a comparison between the budgeted PST revenues vs. actuals.

  FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021* FY 2022* TOTAL* BUDGET
TOTAL**
ACTUAL
PST
REVENUES
$1,446,751 $2,905,461 $2,959,834 $2,866,053 $2,901,460 $3,155,356 $1,498,654 $17,753,569 $17,753,569
ORIGINAL
2015

PST
PROJECTION^
$1,475,833 $2,988,562 $3,025,919 $3,063,743 $3,102,040 $3,140,815 $1,590,038 $18,386,949 $18,400,000
ORIGINAL PROJECTION SHORTAGE ($29,082) ($83,101) ($66,085) ($177,690) ($200,580) $14,541 ($91,384) ($633,380) ($646,541)

Chart last updated September 2021
* Actual revenue and projected shortages for FY 2021 and FY 2022 are estimated
**2015 Park Sales Tax projected revenue was rounded up and budgeted at $18,400,000
^1.25% projected annual rate of  increase

How will the shortfall in the 2015 Park Sales Tax (PST) revenues be handled?

Before the pandemic hit, Parks and Recreation delayed the appropriation of funds to the land acquisition project account until it could be determined how much of a shortfall in PST revenue there would be. The department continued on schedule with the 2015 PST Ballot list of specified projects.

When the pandemic hit, the economic stability of the City of Columbia was further threatened due to business closures and reduced hours and capacity limits for the restaurants/retailers that remained open. City administration directed City staff to implement budget cuts in FY 2020 and in preparing the FY 2021 budget. This included the budget for the 2015 Park Sales Tax.

Budget cuts for the 2015 Park Sales Tax included postponing the $500,000 funding for the Chapel Hill Connector – Perche Creek Trail, decreasing Annual Park Improvements by $50,000, and decreasing the Battle Park Phase I Development by $70,000. There has been a total of $699,648 appropriated through FY 2022 of the $2,025,000 originally budgeted for land acquisition. The appropriation of the remaining $1,325,352 for land acquisition was postponed until it could be determined how much of a shortfall in PST revenue there would be.

Has any of the 2015 Park Sales Tax (PST) revenue been diverted to other projects not identified on the original project list?

The only project not on the original project list that has been funded by 2015 PST revenue is the emergency Hickman Pool HVAC Repair project. The project was estimated to cost $550,000. As per a co-op operating agreement for Hickman Pool, the City of Columbia’s responsibility was 50% of the project, or $275,000.  The projects chosen to transfer funding from were projects already earmarked for Columbia Public School District and ones that would have the least impact on the public (i.e., those affecting internal operations). After discussion with Columbia Public School District as regards to their priorities, the emergency Hickman Pool HVAC repair project was funded as follows:

  • $200,000 – Postpone Park Management Center Improvement Project
  • $15,000 – Reduction in FY 2020 Annual City/School Playground
  • $15,000 – Reduction in FY 2021 Annual City/School Playground
  • $20,000 – Reduction in FY 2022 Annual City/School Playground
  • $30,000 – Reduction in Annual Equipment/Vehicle Replacement

This project went through the City Council approval process. No funding for the 2015 PST land acquisition was diverted to the emergency Hickman Pool HVAC repair project.

The Flat Branch Park Expansion and Hinkson Creek Trail – Stadium to East Campus projects were not funded by revenues from the 2015 Park Sales Tax. These two projects were funded by the Park Sales Tax Fund balance accrued from previous PST ballots. No funding for the 2015 PST land acquisition was diverted to fund these two projects.

Will any of the budget cuts to the 2015 PST project list in anticipation of the impact of COVID-19 be restored if sales tax revenue comes in better than was anticipated? If so, when will that happen?

Yes! The Parks and Recreation Department is planning on restoring some of the funding based on actual revenues. Unless directed otherwise, this will be budged in the Capital Improvement Program in the FY 2023 (October 2022 – September 2023) City of Columbia budget. If a need arises to restore funding for land acquisition or another project before October 2022, a mid-year appropriation could be made.

As of September 2021, it is estimated that the shortfall will be about $646,431 (see chart above.) However, there is still economic uncertainty due to the continued pandemic. Collection of the 2015 PST continues through March 2022. Revenues are remitted two months later. So, it will be May 2022 before the actual revenue collected for the 2015 PST is known.

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 resolutionopens pdf file 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.

See also:

2010 Park Sales Tax Ballot Results

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%

What projects are funded by the 2010 Park Sales Tax and what has been accomplished?

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 Ballfield Dev Phase I 
Atkins: Concession/RR & 3rd Field Lights

$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 Completed
Norma Sutherland Smith Park – Phase I $250,000 Completed
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

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 legislationopens pdf file.) 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.

2010 Park Sales Tax Implementation Planopens pdf file

Park Sales Tax Implementation Plan (Click on image for enlargement)

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 resultsopens pdf file)

 

Graph indicating how supportive residents would of considering the 1/8 cent parks sales tax to fund various projects.opens image file

 

Park improvements residents felt were most important.opens image file

 

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 reportopens pdf file of the 2005 Sales Tax Assessment Survey:

  • 29% of the voters surveyed did not know the City currently has a dedicated sales tax for parks and recreation
  • Support for renewing the Parks and Recreation Sales Tax for 5 years vs. 10 year
    • For 10 Years: 79% of the voters surveyed indicated they would be “very likely” (57%) or “somewhat likely” (22%) to renew the City’s existing 1/8th cent sales tax for parks and recreation for 10 years assuming the proposal contained funding for one of the three projects the respondent liked most.
    • For 5 Years: 86% of the voters surveyed indicated they would be “very likely” (59%) or “somewhat likely” (27%) to renew the City’s existing 1/8th cent sales tax for parks and recreation for 5 years assuming the proposal contained funding for one of the three projects the respondent liked most.

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 Electionopens pdf file for ballot language on all six City propositions.)

  • Proposition 1
    • Extends 1/8-cent parks tax for 5 years
    • Projected revenue – $12 million
    • Funds renovations, repairs, improvements to existing parks, acquisition and development of parks, additional trails and green belts in accordance with City’s master plan.
  • Proposition 2
    • Extends 1/8 cent parks tax 2 years consecutive to Proposition 1
    • Projected revenue – $5 million
    • Funds the construction of an ice skating facility and a multi-use recreation facility, including a farmer’s market

2005 Park Sales Tax Ballot Results

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:

What projects were funded by the 2005 Park Sales Tax ballot and what has been accomplished?

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
Park Projects
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 Completed
Philips Development – Phase I $250,000 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 Completed
Park Management Center Renovations $120,000 Completed
South Regional Park Planning $100,000 Completed
Rock Quarry Park Tennis/Basketball $175,000 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 $30,000 Completed
Indian Hills Park Improvements $130,000 Completed
Bonnie View Park Development $300,000 Completed
Lange Neighborhood Park Development $110,000 Completed
Annual Funding  
Annual City/School Park Improvements $125,000 8 projects completed
Annual Park Acquisition $1,500,000 From 2007-2011
501.66 total acres acquired** 
(Includes Gans Creek Rec Area)
Annual Park Improvements $460,000 20 projects completed
Annual Park Roads and Parking Improvements $740,000 53 projects completed
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 Completed
Scotts Branch Trail Ph I- Russell to Gillespie Bridge $780,000 Completed
Scotts Branch Trail Ph II – Gillespie Bridge to MKT $790,000

 

* 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.

 

See Related Article:

2000 Park Sales Tax

What is the history of the 2000 Park Sales Tax ballot?

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.”

2000 Park Sales Tax Ballot Results

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
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%
See Larger Ward Map

Map of Council Wards

 

For more information on the history of the 2000 Park Sales Tax ballot.

What has been accomplished with the 2000 Park Sales Tax ballot?

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

Fishing at Stephens Lake Park