Authorizes charter counties and counties with an alternative form of government to establish alternative methods for property assessment and taxation

SECOND REGULAR SESSION
HOUSE BILL NO. 2360
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE BYRNES.
4096H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 137, RSMo, by adding thereto one new section relating to property taxation
in certain counties.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 137, RSMo, is amended by adding thereto one new section, to be
2 known as section 137.287, to read as follows:
137.287. 1. Notwithstanding any other pro vision of law to the contrary , a county
2 that has adopted a charter form of government under Article VI, Sections 18(a) to 18(l)
3 of the Constitution of Missouri or that has adopted an alternative form of government
4 under Article VI, Sections 18(m) to 18(r) of the Constitution of Missouri may establish
5 alternative methods for:
6 (1) Assessing r eal and personal pr operty located within the county; and
7 (2) Calculating pr operty tax levies and reven ues applicable within the county .
8 2. The authority granted under this section may include, but is not limited to:
9 (1) Adjusting assessment cycles and freq uency of rea ssessment;
10 (2) Establishing caps, limits, or adjustments to assessed valuation based on
11 inflation, population gr owth, or other factors determined by the county governing body;
12 (3) Determining the manner in which levy ceilings and rollb acks ar e calculated,
13 pr ovided that such formulas rem ain consistent with the requi rem ents of Article X of the
14 Constitution of Missouri; and
15 (4) Enacting transparen cy measur es such as r eporting ratios of services-to-
16 overhead or requ iring efficiency audits prior to ballot measur es seeking incr eased
17 r evenues.
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.
18 3. (1) The governing body of a county described in subsection 1 of this section
19 may , by order , ordinance, or res olution, adopt any alternative method authorized under
20 this section.
21 (2) An order , ordinance, or res olution adopted under this section shall apply only
22 within the county adopting such order , ordinance, or res olution and shall supersede
23 conflicting provi sions of general law relat ing to assessment and levy calculation.
24 (3) No pr ovision of this section shall be construed to exempt such county fr om
25 the uniformity r equir ements of Article X, Section 3 of the Constitution of Missouri.
26 4. A county exerci sing the authority granted under this section shall file with the
27 state tax commission and the state auditor an annual r eport summarizing the
28 alternative assessment and levy calculation methods adopted and the res ulting impact
29 on taxpayers and political subdivisions within the county .
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HB 2360 2