University of Houston Graduate College of Social Work
Abstract
Property tax levies or mill taxes have been increasingly relied upon to support senior
services due to inadequate federal and state funding (Payne & Applebaum, 2008). Analysis of
the effects of property tax levies on service availability, provision and access for seniors is in its
infancy. Given the growing population of seniors and the aging out of the baby-boomer
population, needs will continue to grow (Payne & Applebaum). The importance of effective
funding techniques is paramount to the adequate provision of services to meet the needs of
seniors in their communities. This study is based on a similar study conducted in the state of
Ohio, the only other of its kind, in which counties with a senior service tax levy were surveyed
about the number of seniors served, types of services, and amount of the levies (Payne,
Applebaum, Molea & Ross, 2007). Ohio and Missouri are two of eight states which use county
property tax levies to help fund senior services. Results of the Ohio survey indicated that levy
funds are very popular and generally pass at a 65 to 35 percent margin. In addition, funds are
most often spent on nutrition, transportation and in-home services (Payne et al.)
