On Aug. 4, Missouri voters will decide the fate of Amendment 5, one of the most significant tax proposals to appear on a statewide ballot in many years. 

Supporters believe it will strengthen Missouri’s economy by creating a pathway to eventually eliminate the state’s individual income tax. Opponents argue that doing so could make it more difficult for future legislatures to provide stable funding for public education and other essential state services. Like many statewide issues, there are thoughtful arguments on both sides.

As superintendent of the Cassville R-IV School District, my purpose is not to encourage anyone to vote for or against Amendment 5. My responsibility is to help our community understand why this proposal has generated so much discussion among educators across Missouri and why its outcome could matter to students here in Barry County. 

Public education in Missouri is funded through a partnership of local, state, and federal dollars. While local taxpayers provide an important portion of a school district’s revenue, the State of Missouri also plays a critical role in ensuring that students, regardless of where they live, have access to quality educational opportunities.

One important piece of context is often overlooked. Compared to the rest of the nation, Missouri relies much less on state funding for its public schools. Nationally, approximately 47% of public school funding comes from state sources, while local funding accounts for about 45% and federal funding about 8%. In Missouri, however, only about 33% of school funding comes from the state, with 49% coming from local sources and 18% from federal funding. 

Missouri also ranks near the bottom nationally in its share of state funding for public education. Adding to those concerns, the General Assembly underfunded Missouri’s Foundation Formula by approximately $190 million this year. Many school leaders believe the state is already struggling to adequately fund public education before any future changes to the state’s tax structure are considered. 

Amendment 5 would establish a constitutional framework for eventually eliminating Missouri’s individual income tax under certain economic conditions, with the details of implementation left to future legislation. 

Supporters point to provisions they believe would protect education funding during that transition and argue that economic growth generated by lower taxes could offset lost revenue. Opponents question whether those protections would be sufficient if economic conditions change or state revenues fail to keep pace with increasing costs. 

Those differing viewpoints are at the heart of the statewide debate.

For school districts like Cassville, the issue is not simply whether state funding goes up or down next year. The larger concern is long-term financial predictability. School districts build budgets months in advance and often make commitments that extend years into the future. Hiring teachers, maintaining competitive salaries, replacing buses, updating technology, improving school safety, and caring for aging facilities all require thoughtful long-range planning. 

Even when funding ultimately remains stable, uncertainty alone can make those decisions more difficult.

A recent analysis by the Missouri Budget Project estimated that Cassville R-IV could lose approximately $2.3 million in annual revenue if Amendment 5 were fully implemented. We agree that Amendment 5 could result in a significant reduction in state funding for public education over time. 

However, the revenue assumptions used in that analysis do not match the Missouri Department of Elementary and Secondary Education’s (DESE) official 2025 data. According to the DESE Missouri Comprehensive Data System (MCDS) Portal, Cassville R-IV’s revenue is 50.57% local, 39.10% state, and 10.33% federal, rather than the 45% local, 34% state, and 21% federal figures used in the analysis. 

As a result, while we believe the district could experience a substantial financial impact if state revenues decline, we cannot conclude that the loss would necessarily reach $2.3 million. The actual impact will depend on future legislative decisions, economic conditions, and how any constitutional changes are implemented. 

Cassville R-IV is fortunate to be in a solid financial position today because of responsible planning by our Board of Education, careful stewardship of taxpayer dollars, and the continued support of our community. That financial stability allows us to invest in our students while preparing for future needs. 

However, we also recognize that our district does not operate in isolation. Decisions made in Jefferson City can affect every public school district in Missouri, including those here in Barry County.

The same challenges facing Cassville are also facing neighboring school districts. Rising costs continue to affect nearly every aspect of school operations. Salaries and employee benefits remain the largest investment any district makes, and competition for qualified educators continues to increase. 

Transportation expenses rise with fuel prices and the reality of serving students across large rural areas. Utility costs, insurance premiums, technology needs, building maintenance, and school safety improvements all continue to demand greater financial resources each year. 

At the same time, many rural communities are experiencing declining or stagnant student enrollment, placing additional pressure on school finances.

These challenges are being experienced across much of rural Missouri. Amendment 5 did not create these issues, but many educators are asking whether changes to the state’s long-term revenue structure could make managing them more difficult in the years ahead. That question deserves thoughtful consideration regardless of where one stands on the amendment itself.

Our public schools represent far more than classrooms and school buildings. They are among the largest employers in many communities, support local businesses, prepare tomorrow’s workforce, host community events, and often serve as the heart of small towns. Strong schools contribute to strong communities, and conversations about tax policy naturally become conversations about the future of public education.

Regardless of how Missourians vote on Aug. 4, one thing should remain constant: our commitment to providing every child with a quality education. At Cassville R-IV, we will continue making responsible financial decisions, planning carefully for the future, and placing students at the center of every decision we make. We have successfully navigated financial challenges before, and we will continue doing everything within our control to provide outstanding opportunities for the children and families we serve.

Amendment 5 presents important questions about Missouri’s future. As voters consider those questions, I simply encourage everyone to become informed, review information from multiple credible sources, understand the potential implications for public education, and recognize that the decisions made today may shape the educational opportunities available to Missouri’s children for many years to come.

Merlyn Johnson is the superintendent of the Cassville school district. He may be reached at [email protected].