MO HB2777

Fire protection districts must continue providing fire and emergency medical services to areas annexed by cities with fire departments, and for annexations not completed by August 28, 2016, the districts retain full taxing authority while annexing cities cannot levy property taxes on the annexed area

For annexations completed by August 28, 2016, establishes a five-year phase-out of city payments to fire districts: Year 1 at 80%, Year 2 at 60%, Year 3 at 40%, Year 4 at 20%, then full district taxation thereafter

As city payments decrease each year, the fire protection district's direct taxing authority over the annexed area increases proportionally (20%, 40%, 60%, 80%, then 100%)

The new taxation provisions require approval by a majority of voters in the affected annexed areas at a general municipal election before taking effect

Residents of areas annexed on or after May 26, 1994 retain voting rights in fire protection district elections and eligibility to serve on district boards