How has the 2023 Jackson County tax assessment money been used by the District?

• In 2021, the Fort Osage School District asked voters to approve a no tax increase levy transfer of $0.32 to be implemented over three years—2021, 2022, and 2023. At that time, the District committed to using the additional operating revenue to maintain student programs, preserve appropriate class sizes, recruit and retain staff to remain competitive in staff salaries and benefits. Thanks to the overwhelming support and passage of the levy transfer, the Fort Osage School District fulfilled its promise to voters. In 2023, when assessed property values increased, the Fort Osage Board of Education reduced the overall levy from $6.37 to $6.25. Since 2023, Fort Osage’s assessed valuation has decreased by approximately $34 million, resulting in an annual revenue reduction of approximately $2.1 million. Additional reductions in state funding are also anticipated. At the same time, costs have continued to rise, and the District remains committed to maintaining strong student programming and recruiting and retaining quality staff. Questions 1 and 2 on the April 7, 2026 ballot would further support the District in sustaining these priorities while keeping the overall tax levy at $6.25.

Will my taxes go down if the bond issue fails (Question 1)?

• No, the tax rate will remain the same whether Question 1 passes or fails. 

Will my taxes go down if the levy transfer fails (Question2)?

• No, the tax rate will remain the same whether Question 2 passes or fails.

Does a no increase bond issue mean taxes are extended beyond the original end date?

• With the successful passage of Question 1, the $35 million no-tax-increase bond issue, the District would sell bonds and repay the debt over a twenty-year period. The bonds could be paid off early or refinanced if more favorable interest rates become available. As outlined in the ballot language, the District would continue the existing debt service levy for this purpose, and the overall levy would remain unchanged at $6.25. It is not uncommon for school districts to seek voter approval of bond issues every three to six years to address general maintenance, safety and security improvements, and facility needs. While, in theory, the debt could eventually be paid off and the levy reduced if no additional bond projects were pursued, most districts—including Fort Osage—rely on bond issues to maintain safe, secure, and well-maintained facilities.

When will the election take place?

• Tuesday, April 7, 2026. Voter registration and polling place information is available at http://jceb.co.jackson.mo.us/. 

What is included in the no tax increase bond issue (Question 1) and what is required for it to pass?

• Residents in the Fort Osage R-1 School District are voting on a no tax increase bond issue that will provide $35,000,000 to continue the District’s commitment to provide quality facilities and address safety concerns. As promised to voters, the bond proceeds will also be used to pay a portion of the lease-purchase financing used to complete additional projects in 2021.The bond issue will include constructing, improving, repairing, renovating, furnishing and equipping school facilities, including:
  • safety and security improvements at Cler-Mont Elementary School  
  • addressing necessary facility updates at all elementary school facilities, Fire Prairie Upper Elementary School, Osage Trail Middle School, the Career and Technology Center and the performing arts center at Fort Osage High School  
  • replacing HVAC systems at Cler-Mont Elementary School, Osage Trail Middle School and making updates to additional HVAC units at other schools  
  • expanding the band room at Fire Prairie Upper Elementary School  
  • renovating restroom facilities at the Career and Technology Center and Osage Trail Middle School  
  • acquiring property currently leased by the District 

The decision to invest in the community’s schools is up to the voters and requires a 57.1% approval to pass.  

What will the funds from the levy transfer (Question 2) be used for and what is required for it to pass?

• The additional funds transferred to the operating levy will help the District to maintain programs for students, pay salaries and benefits for staff and help fund other operating costs of the school district. 50% plus 1 vote is required for the no tax increase levy to pass.  

What impact would the passage of the bond and levy issue have on my taxes?

• None. Both Question 1 and Question 2 are no tax increase issues. Whether you vote yes or no the tax rate of the Fort Osage School District will remain $6.25. Any change to your tax bill will be based on the County assessments. 

Why do we need a bond issue and levy transfer now?  What is the purpose?  

• After a comprehensive evaluation of all District facilities and the collection of input from parents, staff and the community, the Fort Osage R-1 School District Board of Education approved a facility master plan in October 2016. This plan outlines the priority construction projects for Fort Osage’s facilities for the next ten years. Thanks to voters in 2017 and 2021, fourteen of the nineteen projects have been completed. Voters will be asked to consider Questions 1 to address additional renovation and construction needs, as well as, paying a portion of the 2021 lease purchase that was promised to voters. Question 2 will allow the District to help fund programs for students, pay salaries and benefits for staff and help fund other operating costs of the school district. 

What was the process to determine what projects would be included on the no tax increase bond issue?

• Passed by the Board of Education in 2016, the District’s master plan outlined the construction needs to be completed over a 10 year period. No tax increase bond issues in 2017 and 2021 completed fourteen of the nineteen projects outlined in the master plan. In the fall of 2025, after input from parents, staff and the community the projects included in Question 1 were determined.   

What would happen if Question 1 passes and Question 2 fails?

• The District would be able to complete safety and security improvements at Cler-Mont Elementary School, addressing necessary facility updates at all elementary school facilities, Fire Prairie Upper Elementary School, Osage Trail Middle School, the Career and Technology Center and the performing arts center at Fort Osage High School, replace HVAC systems at Cler-Mont Elementary School, Osage Trail Middle School and make updates to additional HVAC units at other schools, expand the band room at Fire Prairie Upper Elementary School, renovate restroom facilities at the Career and Technology Center and Osage Trail Middle School, and pay a portion of the lease purchase (acquiring property currently leased by the District). However, the no tax increase levy transfer would not occur.

What would happen if Question 1 fails and Question 2 passes?

• The $0.24 from the debt service levy would still be transferred to the operating levy. This would allow us to help maintain programs for students, help pay salaries and benefits for staff and help fund other operating costs of the school district. 

I don’t have children in school, so why should I vote for this?

• Good schools build strong communities and help property values.  The quality education Fort Osage is providing to students today, helps to build the future of our community.

How do I register to vote?

• You can register online or in person in Jackson County.  Complete details can be found at https://jcebmo.org/voter-information/registration/.   Click here to print a voter registration form.  The deadline for voter registration is March 11, 2026.

 

How do bonds work (Question 1)?

Bond issues fund construction projects that are needed in the District. The capital raised from the sale of bonds is used for the recommended projects and bond investors are paid back with interest over time. It is similar in nature to a mortgage.  Because it represents a long-term obligation, taxpayers must approve the obligation to pay back the bonds over time.  

What will happen after the bond issue passes (Question 1)?

The DLR Group, an architectural firm hired by the District, will develop and refine the designs working closely with school staff. The construction work will be bid competitively and packaged for the majority of the projects to be completed in the summer of 2027.

Didn’t we recently vote on a bond issue?

It is not uncommon for school districts to address facility needs through a bond issue every three to six years. Voters approved a no tax increase bond issue for Fort Osage in 2021. That issue provided the funding for the renovation of kitchen facilities at all five elementary schools, Fire Prairie, Osage Trail and the High School, constructing a transportation/maintenance/District office building, making parking lot and drive improvements at Blue Hills, the main campus and Fire Prairie. All the projects completed in 2021 were part of the District’s master plan which outlines the most crucial projects to address. 

Why do we need a bond issue to address some of the smaller facility updates?

In preparation for the April 7, 2026 bond issue, the community engagement committee helped prioritize projects identified as safety needs or essential improvements. While a few are smaller in scope, most are higher-cost items. Because we intend to complete all of them in the near term, we are proposing to fund them through a bond. 

How does a school district come up with the money to pay for the bonds?

A school district’s overall levy is made up of two distinctively different parts. The larger part is called the operating levy and it generates tax revenue that is used for salaries, benefits, supplies, insurance, utilities and anything else associated with operating the school district. The other, smaller part of the school tax levy is called the debt service levy.  It generates tax revenue that pays for the principal and interest the school district owes on the bonds sold to complete construction projects.
 

Ballot Language for Question 1

Question 1: No Tax Increase Bond Issue 

Shall Fort Osage R-1 School District issue its general obligation bonds in the amount of $35,000,000 for the purpose of acquiring, constructing, improving, repairing, renovating, furnishing and equipping school facilities, including:

• safety and security improvements at Cler-Mont Elementary School  
• addressing necessary facility updates at all elementary school facilities, Fire Prairie Upper Elementary School, Osage Trail Middle School, the Career and Technology Center and the performing arts center at Fort Osage High School  
• replacing HVAC systems at Cler-Mont Elementary School, Osage Trail Middle School and making updates to additional HVAC units at other schools  
• expanding the band room at Fire Prairie Upper Elementary School  
• renovating restroom facilities at the Career and Technology Center and Osage Trail Middle School  
• acquiring property currently leased by the District 

 resulting in no estimated increase to the debt service tax levy?  If this question is approved, the District’s debt service tax levy is estimated to remain unchanged at $1.1018 per $100 of assessed valuation of real and personal property. 

 

What is a levy transfer (Question 2)?

A levy transfer is an opportunity for the school district to transfer some of the allotted tax dollars received from one fund to another. In the case of Question 2 on the April 7th ballot, the Fort Osage School District is asking voters to approve a transfer of $0.24 from the debt service levy to the operating levy over two years. This results in no change to the total tax levy.

Why is a levy transfer needed now?
The no tax increase levy transfer (Question 2) is on the ballot because additional funds are needed in the District’s operating levy. The funds transferred to the operating levy will help the District to maintain programs for students, pay salaries and benefits for staff and help fund other operating costs of the school district. This results in no change to the total tax levy.

What is the district’s total levy?
The current total tax levy for the Fort Osage R-I School District is $6.25.  Currently, $5.1482 is allocated for the operating levy and $1.1018 is allocated to the debt service levy. The no tax increase levy transfer (Question 2) will not increase the overall levy as it will remain unchanged at $6.25. 

How will the $0.24 be transferred from debt service to the operating levy?
The District is asking to transfer $0.24 over a two year period. This will be done by increasing the operating levy by $0.24 while at the same time decreasing the debt service levy by $0.24. The overall levy will remain unchanged at $6.25.

In 2026, $0.20 would be transferred from the debt service levy to the operating levy while $0.04 would be transferred in 2027. The chart below shows how the total levy remains $6.25 each year by reducing the debt service levy while increasing the operating levy the equivalent amount. 

 

Ballot Language for Question 2

Question 2: Levy Transfer-No Tax Increase 

Shall the Board of Education of Fort Osage R-1 School District be authorized to increase the operating tax levy ceiling to $5.3482 per $100 of assessed valuation in 2026 and to $5.3882 per $100 of assessed valuation in 2027 and thereafter for general operating expenses of the District? 

If this question is approved, the adjusted operating tax levy of the District is estimated to increase by $0.20 per $100 of assessed valuation beginning in 2026 and by an additional $0.04 per $100 of assessed valuation beginning in 2027. In connection therewith, the District expects to make corresponding reductions to its debt service tax levy of $0.20 per $100 of assessed valuation in 2026 and $0.04 per $100 of assessed valuation in 2027.  

This would result in the estimated overall tax levy of the District to remain unchanged.