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HB1666 • 2026

Modifies provisions governing community improvement district duties

Modifies provisions governing community improvement district duties

Budget Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Seitz, Brian (156)
Last action
2026-05-15
Official status
05/15/2026 - Referred: Emerging Issues(H)
Effective date
2026-08-28

Plain English Breakdown

The official source material does not provide specific details about consequences for failing to meet new requirements or transitioning existing districts to new rules.

Changes to Community Improvement District Rules

This bill modifies the rules for community improvement districts, including requirements for notice and reporting.

What This Bill Does

  • Repeals old sections about community improvement district duties and enacts new ones.
  • Requires community improvement districts to give at least ten days' notice before meetings or hearings to city leaders.
  • Asks districts to provide a complete meeting agenda three days before the event, unless it's an emergency situation.
  • Sets rules for annual budgets and reports that must be submitted to state officials and local government bodies.

Who It Names or Affects

  • Community improvement districts in Missouri
  • Local city governments

Terms To Know

community improvement district
A special area within a city where local businesses or property owners pay extra taxes to fund improvements.
fiscal year
A period of one year used for budgeting and financial reporting, often starting on July 1st in Missouri.

Limits and Unknowns

  • The bill does not specify what happens if a district fails to meet the new requirements.
  • It is unclear how existing districts will transition to these new rules.

Bill History

  1. 2026-05-15 Missouri House of Representatives and Missouri Senate

    Referred: Emerging Issues(H)

  2. 2026-01-08 Missouri House of Representatives and Missouri Senate

    Read Second Time (H)

  3. 2026-01-07 Missouri House of Representatives and Missouri Senate

    Read First Time (H)

  4. 2025-12-01 Missouri House of Representatives and Missouri Senate

    Prefiled (H)

Official Summary Text

Modifies provisions governing community improvement district duties

Current Bill Text

Read the full stored bill text
SECOND REGULAR SESSION
HOUSE BILL NO. 1666
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE SEITZ.
41 17H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal section 67.1471 as enacted by house bill no. 1606, one hundred first general
assembly , second regular session, and section 67.1471 as enacted by senate bills nos.
153 & 97, one hundred first general assembly , first regular session, and to enact in lieu
thereof three new sections relating to community improvement districts.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 67.1471 as enacted by house bill no. 1606, one hundred first
2 general assembly , second regular session, and section 67.1471 as enacted by senate bills nos.
3 153 & 97, one hundred first general assembly , first regular session, are repealed and three
4 new sections enacted in lieu thereof, to be known as sections 67.1463, 67.1471, and 67.1473,
5 to read as follows:
67.1463. 1. The district shall pro vide notice to the governing body of the
2 municipality in which such district is located of a hearing or meeting, whether open or
3 closed.
4 2. Except as otherwise pr ovided in subsection 4 of this section, such notice shall
5 be prov ided to the governing body of the municipality in which such district is located at
6 least ten calendar days before such hearing or meeting.
7 3. Except as otherwise provi ded in subsection 4 of this section, the district shall
8 submit to the governing body of the municipality in which such district is located the
9 complete agenda of a hearing or meeting for which notice is requ ired under this section
10 at least thr ee days before the beginning of such hearing or meeting.
11 4. If a district calls an emergency hearing or meeting for which the district is
12 unable to meet the notice requi rem ents of subsection 2 of this section or the agenda
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
13 submission req uirements of subsection 3 of this section, the district shall pro vide such
14 notice and submit such agenda to the governing body of the municipality in which such
15 district is located without delay befor e the hearing or meeting.
67.1471. 1. The fiscal year for the district shall be the same as the fiscal year of the
2 municipality .
3 2. No earlier than one hundred eighty days and no later than ninety days prior to the
4 first day of each fiscal year , the board shall submit to the Missouri department of revenue, the
5 state auditor , and the governing body of the city a proposed annual budget, setting forth
6 expected expenditures, revenues, and rates of assessments and taxes, if any , for such fiscal
7 year . The governing body may review and comment to the board on this proposed budget,
8 but if such comments are given, the governing body of the municipality shall provide such
9 written comments to the board no later than sixty days prior to the first day of the relevant
10 fiscal year; such comments shall not constitute requirements but shall only be
1 1 recommendations.
12 3. The board shall hold an annual meeting and adopt an annual budget no later than
13 thirty days prior to the first day of each fiscal year .
14 4. (1) W ithin one hundred twenty days after the end of each fiscal year , the district
15 shall submit a report to the municipal clerk, the Missouri department of revenue, the state
16 auditor , and the Missouri department of economic development.
17 (2) The report shall :
18 (a) State the services provided, revenues collected, and expenditures made by the
19 district during such fiscal year;
20 (b) State the dates the district adopted its annual budget, submitted its proposed
21 annual budget to the municipality , and submitted its annual report to the municipal clerk;
22 [ and ]
23 (c) Include copies of written resolutions approved by the board during the fiscal year ;
24 (d) List the dates and location of each meeting of the board during such
25 r eporting period; and
26 (e) Include an affidavit signed by a board member under penalty of perjury that
27 such submitted r eport is true and accurate to the best of the member's knowledge,
28 information, and belief .
29 (3) The municipal clerk shall retain this report as part of the of ficial records of the
30 municipality and shall also cause this report to be spread upon the records of the governing
31 body .
32 5. (1) The state auditor may audit a district in the same manner as the auditor may
33 audit any agency of the state.
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34 (2) (a) The state auditor shall calculate a compliance grade indicating the
35 r eporting compliance of each district and the perc entage of r eporting compliance for all
36 districts.
37 (b) Such grade shall be posted on the state auditor's website no later than thirty
38 days after the r eporting deadline requ ired under this section.
39 (c) A district's failur e to submit such rep ort on time shall res ult in a compliance
40 grade of zero for such district. No district shall be granted any opportunity for
41 amendment or adjustment of such zer o grade after such grade is calculated and posted.
42 (3) The state auditor shall not crea te a letter or other notice of acknowledgment
43 of r eceipt of such repo rt that does not include the compliance grade for a district as
44 described in subdivision (2) of this subsection.
[ 67.1471. 1. The fiscal year for the district shall be the same as the
2 fiscal year of the municipality .
3 2. No earlier than one hundred eighty days and no later than ninety
4 days prior to the first day of each fiscal year , the board shall submit to the
5 governing body of the city a proposed annual budget, setting forth expected
6 expenditures, revenues, and rates of assessments and taxes, if any , for such
7 fiscal year . The governing body may review and comment to the board on this
8 proposed budget, but if such comments are given, the governing body of the
9 municipality shall provide such written comments to the board no later than
10 sixty days prior to the first day of the relevant fiscal year; such comments shall
11 not constitute requirements but shall only be recommendations.
12 3. The board shall hold an annual meeting and adopt an annual budget
13 no later than thirty days prior to the first day of each fiscal year .
14 4. W ithin one hundred twenty days after the end of each fiscal year ,
15 the district shall submit a report to the municipal clerk and the Missouri
16 department of economic development. The report shall state the services
17 provided, revenues collected, and expenditures made by the district during
18 such fiscal year; state the dates the district adopted its annual budget,
19 submitted its proposed annual budget to the municipality , and submitted its
20 annual report to the municipal clerk; and include copies of written resolutions
21 approved by the board during the fiscal year . The municipal clerk shall retain
22 this report as part of the of ficial records of the municipality and shall also
23 cause this report to be spread upon the records of the governing body .
24 5. The state auditor may audit a district in the same manner as the
25 auditor may audit any agency of the state. ]
67.1473. 1. A district that fails to pro vide notice of the annual meeting or that
2 fails to achieve a compliance grade of at least eighty perc ent as r equir ed under section
3 67.1471 may , after notice of a hearing and a vote by the governing body of the
4 municipality in which such district is located:
5 (1) Have the district board dissolved in part or in full and new board members
6 elected as pr ovided in section 67.1451; or
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7 (2) Be terminated as pr ovided in section 67.1481.
8 2. A district that is terminated under subsection 1 of this section shall:
9 (1) Immediately cease levying and collecting any tax imposed for the benefit of
10 the district;
11 (2) Use moneys r emaining in the district's community improvement district
12 municipal fund to satisfy all indebtedness of the district; and
13 (3) After indebtedness is satisfied as described in subdivision (2) of this
14 subsection, ret urn all rem aining moneys to any entity taxed by the district at the time of
15 such termination in prop ortion to the amounts collected fr om such entities.
16 3. The governing body of a municipality in which a terminated district under
17 subsection 1 of this section is located shall not be obligated or liable for any of the
18 terminated district's rema ining indebtedness, inaction, failur e of fiduciary
1 9 r esponsibility , fraudulent activity , or other encumbrance of such terminated district.
✔
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