About the Measure
Why is Nixa Fire asking for a sales tax instead of a property tax?
After the November 2025 property tax levy failed, the district committed to listening to community feedback and finding a different approach. Many residents told us they supported the district’s mission but opposed increasing property taxes. State law was also recently updated — effective August 28, 2025 — to allow Missouri fire protection districts to pursue a sales tax of up to 1% as an alternative funding source. This measure responds directly to what the community asked for.
What exactly is on the August 2026 ballot?
The ballot question asks voters to authorize a 1% sales tax on retail sales within the district. Crucially, the same state law that authorizes the sales tax also requires the district to reduce the property tax levy each year by an amount equal to 50% of the prior year’s sales tax collections. The property tax rollback is not a promise — it is a legal mandate under RSMo 321.552 and 321.554.
What is the full ballot question?
“Shall Nixa Fire Protection District be authorized to impose a sales tax of one percent (1%) for the purpose of providing revenues for the operation of the District and the total property tax levy on properties in the District shall be reduced annually by an amount which reduces property tax revenues by an amount equal to fifty percent of the previous year’s revenue collected from this sales tax?”
What state law authorizes this?
Missouri Revised Statutes 321.552 and 321.554 govern fire district sales taxes and the corresponding property tax rollback requirement. RSMo 321.552 was amended effective August 28, 2025, to raise the maximum rate from 0.5% to 1% and extend eligibility to all Missouri fire protection districts.
About the Property Tax Rollback
Will my property taxes actually go down?
Yes — if the sales tax passes, the property tax levy must be reduced each year. The rollback is calculated annually and equals 50% of the prior year’s total sales tax collected. This is not discretionary. The district is required by Missouri law to apply the rollback. The amount of relief will grow over time as sales tax revenues are established.
When would the property tax rollback begin?
State law prohibits any property tax rollback in the first year of sales tax collections. If voters approve the measure in August 2026 and collections begin January 1, 2027, the first property tax rollback would be calculated in 2028 based on 2027 sales tax receipts and would appear on tax bills beginning that year.
Does this affect the debt service levy?
No. The property tax rollback applies only to the general operating levy. The existing debt service levy — which funds the repayment of voter-approved bonds — is not subject to reduction under this measure.
How does the rollback amount get calculated?
Each year, the district calculates 50% of the total sales tax revenue collected in the prior calendar year. That dollar amount is then subtracted from the operating levy, reducing what property owners owe. The rollback is recalculated every year, so as sales tax revenue grows, property tax relief grows with it.
About the Funding Need
Why does Nixa Fire need additional funding?
Emergency call volume in the district has grown by 241% since 2006 — from 1,436 calls to more than 4,900 annually. The district’s tax rate, however, has actually been rolled back by the Hancock Amendment as property values have increased, limiting revenue growth. The district has not had an operational tax increase since 2003. This proposal is designed to close the structural gap between demand for services and available resources.
What will the sales tax revenue be used for?
Revenue will support day-to-day district operations, including staffing and personnel costs, firefighting equipment and apparatus, emergency communications systems, and other operational needs required to maintain emergency response capabilities.
How does this make funding more balanced?
Property taxes currently place the entire funding burden on property owners within the district. A sales tax extends that responsibility to include the many people who shop, work, and travel through the district but do not own property here. Emergency services protect everyone — this approach ensures everyone contributes.
Practical Questions
Who pays the sales tax?
The sales tax applies to retail purchases made within the Nixa Fire Protection District boundary — the same purchases already subject to Missouri state sales tax under sections 144.010 to 144.525 of Missouri law. It is collected by retailers at the point of sale.
How much would this cost on everyday purchases?
One percent (1%) equals one penny on every dollar of eligible retail purchases. For a $50 grocery trip, the additional amount would be 50 cents. For a $100 purchase, it would be $1.00.
When would collections begin if the measure passes?
If voters approve the measure in August 2026, the Missouri Department of Revenue should begin collections on January 1, 2027. The district would receive its first distribution in approximately March 2027.
Is a simple majority required to pass?
Yes. Under RSMo 321.552, the measure requires a simple majority — more than 50% of votes cast.
Town Hall Meetings
When and where can I learn more?
The district has scheduled three community town hall meetings to answer your questions:
- Thursday, June 25, 2026 | 6:30 – 8:00 p.m.
- Thursday, July 9, 2026 | 6:30 – 8:00 p.m.
- Thursday, July 23, 2026 | 6:30 – 8:00 p.m.
Location: Nixa Fire Training Center Conference Room | 711 N. Main Street, Nixa, Missouri
I have a question that isn’t answered here. What should I do?
Please attend one of the town hall meetings, visit www.nixafire.gov, or contact the district directly. We are committed to transparency and will answer every question we can.