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HB1800 • 2026

Changes the percentage of the cap on the inflationary growth factor for the assessment growth of real or personal property occurring within a political subdivision, defines assessment value, and adds provisions related to the sales ratio studies performed by the State Tax Commission

Changes the percentage of the cap on the inflationary growth factor for the assessment growth of real or personal property occurring within a political subdivision, defines assessment value, and adds provisions related to the sales ratio studies performed by the State Tax Commission

Taxes
Passed Legislature

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

Sponsor
Matthiesen, Mark (107)
Last action
2026-03-23
Official status
03/23/2026 - Second read and referred: Select Committee on Property Taxes and the State Tax Commission(S)
Effective date
2026-08-28

Plain English Breakdown

The official source material does not provide specific details on how much the cap on assessment growth will change or what changes will be made to sales ratio studies.

Changes to Property Tax Assessment Growth

This bill changes the percentage cap on how much property tax assessments can grow due to inflation within local areas, defines assessment value, and adds new requirements for sales ratio studies performed by the State Tax Commission.

What This Bill Does

  • Sets a new limit on how fast property tax assessments can increase due to inflation within political subdivisions.
  • Defines what 'assessment value' means when discussing real or personal property taxes.
  • Adds provisions related to the sales ratio studies that the State Tax Commission must perform.

Who It Names or Affects

  • Property owners in Missouri who pay real or personal property taxes.
  • The State Tax Commission and local political subdivisions responsible for tax assessments.

Terms To Know

assessment value
The official value of a piece of property used to calculate how much property tax is owed.
sales ratio studies
Studies done by the State Tax Commission to check if property taxes are fair and accurate across different areas.

Limits and Unknowns

  • The bill does not specify exactly how much the cap on assessment growth will change.
  • It is unclear what specific changes will be made to sales ratio studies without more details in the text.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HA 2

4169H01.01H • Van Schoiack

Adopted

Plain English: Amendment HA 2 adds definitions and clarifications related to property classifications in Missouri's tax laws.

  • Adds detailed definitions of 'residential property', 'agricultural and horticultural property', and 'utility, industrial, commercial, railroad and other real property'.
  • Defines 'assessment value' for different types of properties, including buildings and land.
  • Clarifies the inclusion of urban and community gardens under agricultural and horticultural property.
  • The amendment text is truncated at the end, so some provisions may be incomplete or unclear.
HA 1

4169H01.02H • Van Schoiack

Adopted

Plain English: The amendment changes a part of the bill's title to focus on real property assessments instead of an inflationary growth factor.

  • Removes the phrase 'the inflationary growth factor for assessment growth' from the bill's title and replaces it with 'real property assessments'.
  • The amendment does not provide details on how this change will affect other parts of the bill or its overall impact.

Bill History

  1. 2026-03-23 Missouri House of Representatives and Missouri Senate

    Second read and referred: Select Committee on Property Taxes and the State Tax Commission(S)

  2. 2026-03-09 Missouri House of Representatives and Missouri Senate

    Executive Session Completed (H)

  3. 2026-03-09 Missouri House of Representatives and Missouri Senate

    Voted Do Pass (H)

  4. 2026-03-09 Missouri House of Representatives and Missouri Senate

    Reported Do Pass (H) - AYES: 5 NOES: 2 PRESENT: 0

  5. 2026-03-09 Missouri House of Representatives and Missouri Senate

    Taken Up for Third Reading (H)

  6. 2026-03-09 Missouri House of Representatives and Missouri Senate

    Third Read and Passed (H) - AYES: 82 NOES: 61 PRESENT: 2

  7. 2026-03-09 Missouri House of Representatives and Missouri Senate

    Reported to the Senate and First Read (S)

  8. 2026-03-05 Missouri House of Representatives and Missouri Senate

    Referred: Fiscal Review(H)

  9. 2026-03-04 Missouri House of Representatives and Missouri Senate

    Taken Up for Perfection (H)

  10. 2026-03-04 Missouri House of Representatives and Missouri Senate

    Title of Bill - Agreed To

  11. 2026-03-04 Missouri House of Representatives and Missouri Senate

    Perfected with Amendments (H) - HA 1, HA 2, adopted

  12. 2026-03-02 Missouri House of Representatives and Missouri Senate

    Placed on the Informal Perfection Calendar (H)

  13. 2026-02-26 Missouri House of Representatives and Missouri Senate

    Placed Back on Formal Perfection Calendar (H)

  14. 2026-02-11 Missouri House of Representatives and Missouri Senate

    Placed on the Informal Perfection Calendar (H)

  15. 2026-02-09 Missouri House of Representatives and Missouri Senate

    Executive Session Completed (H)

  16. 2026-02-09 Missouri House of Representatives and Missouri Senate

    Voted Do Pass (H)

  17. 2026-02-09 Missouri House of Representatives and Missouri Senate

    Reported Do Pass (H) - AYES: 9 NOES: 3 PRESENT: 0

  18. 2026-01-29 Missouri House of Representatives and Missouri Senate

    Referred: Rules - Legislative(H)

  19. 2026-01-22 Missouri House of Representatives and Missouri Senate

    Executive Session Completed (H)

  20. 2026-01-22 Missouri House of Representatives and Missouri Senate

    Voted Do Pass (H)

  21. 2026-01-22 Missouri House of Representatives and Missouri Senate

    Reported Do Pass (H) - AYES: 6 NOES: 3 PRESENT: 0

  22. 2026-01-15 Missouri House of Representatives and Missouri Senate

    Public Hearing Completed (H)

  23. 2026-01-08 Missouri House of Representatives and Missouri Senate

    Read Second Time (H)

  24. 2026-01-08 Missouri House of Representatives and Missouri Senate

    Referred: Special Committee on Tax Reform(H)

  25. 2026-01-07 Missouri House of Representatives and Missouri Senate

    Read First Time (H)

  26. 2025-12-01 Missouri House of Representatives and Missouri Senate

    Prefiled (H)

Official Summary Text

Changes the percentage of the cap on the inflationary growth factor for the assessment growth of real or personal property occurring within a political subdivision, defines assessment value, and adds provisions related to the sales ratio studies performed by the State Tax Commission

Current Bill Text

Read the full stored bill text 
UNOFFICIAL COPY
SECOND REGULAR SESSION
103rd General Assembly
State of Missouri - House of Representatives
HBs FOR THIRD READING
HB 1800
MATTHIESEN (107)
INFLATIONARY GROWTH FACTOR FOR ASSESSMENT
GROWTH
3/9/2026Date :Session Day : 34
Roll Call : 8
Y - ALLEN Y - DURNELL Y - LEWIS Y - SEITZ
Y - AMATO @ - EALY Y - LOY Y - SELF
N - ANDERSON Y - ELLIOTT Y - LUCAS @ - SHARP 37
N - APPELBAUM N - FALKNER @ - MACKEY Y - SHARPE 4
N - AUNE Y - FARNAN N - MANSUR N - SHIELDS
N - BANDERMAN N - FOGLE N - MARTIN Y - SIMMONS
N - BARNES N - FOUNTAIN HENDERS Y - MATTHIESEN N - SMITH 46
Y - BILLINGTON @ - FOWLER @ - MAYHEW N - SMITH 68
N - BLACK N - FUCHS N - MCGAUGH N - SMITH 74
@ - BOGGS N - GALLICK Y - MCGIRL N - STEINHOFF
N - BOSLEY Y - GRAGG Y - MEIRATH N - STEINMETZ
N - BOYKIN @ - GRIFFITH Y - MILLER Y - STEINMEYER
N - BOYKO Y - HADEN N - MOSLEY Y - STINNETT
Y - BROMLEY N - HALES Y - MURPHY N - STRICKLER
Y - BROWN Y - HALEY N - MURRAY @ - TAYLOR 48
N - BURTON @ - HARBISON Y - MYERS N - TAYLOR 84
N - BUSH Y - HARDWICK Y - NOLTE P - TERRY
@ - BUSICK Y - HAUSMAN Y - OEHLERKING N - THOMAS
N - BUTZ N - HEIN Y - OVERCAST N - THOMPSON
Y - BYRNES Y - HEWKIN N - OWEN Y - TITUS
Y - CASTEEL Y - HINMAN N - PARKER Y - VANSCHOIACK
Y - CATON Y - HOVIS Y - PERKINS N - VEIT
Y - CHAPPELL Y - HRUZA Y - PETERS Y - VERNETTI
Y - CHRIST Y - HURLBERT Y - PHELPS Y - VIOLET
Y - CHRISTENSEN N - INGLE N - PLANK Y - VOSS
N - CLEMENS Y - IRWIN Y - POLLITT N - WALSH MOORE
Y - COLEMAN N - JACOBS Y - POUCHE Y - WARWICK
N - COLLINS N - JAMISON N - PRICE N - WEBER
Y - COOK N - JOBE N - PROUDIE N - WELLENKAMP
Y - COSTLOW N - JOHNSON N - REED Y - WEST
N - CROSSLEY Y - JONES 12 Y - REEDY Y - WHALEY
Y - CUPPS Y - JONES 88 Y - REUTER Y - WILLIAMS
Y - DAVIDSON Y - JORDAN Y - RIGGS Y - WILSON
Y - DAVIS Y - JUSTUS Y - RILEY N - WOLFIN
P - DEAN Y - KALBERLOH Y - ROBERTS N - WOODS
Y - DEATON Y - KEATHLEY @ - RUSH N - WRIGHT
Y - DIEHL Y - KELLEY N - SASSMANN N - YOUNG
Y - DOLAN N - KIMBLE @ - SCHMIDT N - ZIMMERMANN
N - DOLL Y - KNIGHT Y - SCHULTE Y - MR SPEAKER
N - DOUGLAS @ - LAUBINGER
Total Yes : 82 Total Present : 2
Total No : 61 Total Absent : 13
Vacancies : 5