Many people are unhappy about their bills and wonder how they are going to pay them by the deadline. Others say they understand the need our governmental entities have for revenue. but they still are unhappy. Others point to senior citizens and say they need a break.

Property tax bills have never met with general approval and never will. Because of this, the Missouri Legislature over a period of years granted authority to taxing entities with voter approval to impose sales taxes. Municipalies were among the first that were given the OK to impose sales taxes and, of course, approval for more enities followed. One reason the sales tax authroity was expanded because all need voter approval.

Sales tax authority was a lifesaver for counties and that revenue also has been vital for needed capital improvements for many entities. Take counties and cities. With sales taxes for specific purposes, those entities have been able to provide improvements that do benefit citizens. They also have enhanced property values because improvements made have made properties more attractive. An example is street improvements. Overall, the improvements have made the community and county more appealing.

There are limits to any kind of a tax. That's because when taxes reach a certain level, voters tend to vote "no."

For a long time, we have advocated tax relief for senior citizens. The General Assembly has provided minor relief, but not enough. For a senior citizen who is on s fixed income, tax increases are a burden-so much so that some have to seek a loan to pay their taxes. That's disgusting!

One idea is that when a senior citizen reaches age 65, is retired, and living on a fixed income, a cap should be placed on their property assessments-in other words, no more inceases on their property valuations. There also should be a sliding scale on their assessments each year.

Most senior citizens spend less as they age, so the sales taxes are not that burdensome on them.

Property assessments have reached the level that the Legislature must act on to bring relief, especially for seniors.