Modifies provisions relating to property tax

SECOND REGULAR SESSION
HOUSE BILL NO. 3254
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE JOBE.
7142H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal sections 53.255, 137.073, 137.079, 137.1 15, 137.180, 137.355, 137.490, 137.750,
137.1050, 137.1055, 139.031, and 139.053, RSMo, and to enact in lieu thereof
thirteen new sections relating to property taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 53.255, 137.073, 137.079, 137.1 15, 137.180, 137.355, 137.490,
2 137.750, 137.1050, 137.1055, 139.031, and 139.053, RSMo, are repealed and thirteen new
3 sections enacted in lieu thereof, to be known as sections 53.255, 137.073, 137.079, 137.1 15,
4 137.121, 137.180, 137.355, 137.490, 137.750, 137.1050, 137.1055, 139.031, and 139.053, to
5 read as follows:
53.255. 1. In addition to all other qualifications imposed by law , it shall be a
2 qualification of the of fice of assessor that he or she shall, no earlier than [ his ] becoming an
3 assessor -elect and no later than the second anniversary of the date of [ his ] commencing a term
4 of of fice, attend a course of study concerning the assessment of ad valorem property taxes and
5 thereafter be certified by the commission. Assessors appointed to of fice on or before January
6 1, 1981, shall attend such course of study within two years of January 1, 1981, and thereafter
7 be certified by the commission.
8 2. Upon notice by the provider of the courses to the commission that an assessor or
9 assessor -elect has attended such a course of study , the commission shall issue a certificate of
10 attendance to the assessor or assessor- elect.
11 3. The commission shall set, as a minimum for each course of study , classroom time
12 totaling thirty-two hours , or for any new assessor or assessor -elect appointed to office on
13 or after January 1, 2027, a minimum of forty hours, and any newly elected assessor shall
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.
14 be r equir ed to complete a minimum of forty hours of training specifically designed for
15 newly elected assessors befor e assuming office . The commission shall develop course
16 listings which meet the requirement of this subsection and have continuing authority to
17 modify and supplement such list.
18 4. T o remain certified as provided in sections 53.250 to [ 53.265 ] 53.270 , each
19 assessor [ must ] shall , within each two-year period after certification, attend at least one
20 additional course of study approved in the manner provided in subsection 3 of this section.
21 5. Nothing contained in sections 53.250 to [ 53.265 ] 53.270 shall be construed to
22 require that an assessor or assessor -elect pass a written or oral examination upon the subject
23 matter of the ad valorem course of study , but in all cases attendance at such course of study
24 shall be suf ficient qualification for of fice and additional compensation within the provisions
25 of sections 53.250 to [ 53.265 ] 53.270 .
26 [ 6. Upon written notice by the commission that an assessor has failed to properly
27 comply with the provisions of sections 53.250 to 53.265, the state director of revenue shall
28 immediately suspend payments of assessment costs by the state under sections 137.700 and
29 137.710 to the county in which the assessor is serving until such time as the assessor complies
30 with sections 53.250 to 53.265, resigns from office, is removed from of fice by appropriate
31 legal action, or until his successor in of fice is qualified, whichever comes first. The
32 withholding of state funding under sections 137.700 and 137.710 shall not be construed to be
33 the exclusive remedy against an assessor who fails to qualify for of fice under this section, but
34 other remedies provided by law shall be available.]
137.073. 1. As used in this section, the following terms mean:
2 (1) "General reassessment", changes in value, entered in the assessor's books, of a
3 substantial portion of the parcels of real property within a county resulting wholly or partly
4 from reappraisal of value or other actions of the assessor or county equalization body or
5 ordered by the state tax commission or any court;
6 (2) "T ax rate", "rate", or "rate of levy", singular or plural, includes the tax rate for
7 each purpose of taxation of property a taxing authority is authorized to levy without a vote
8 and any tax rate authorized by election, including bond interest and sinking fund;
9 (3) "T ax rate ceiling", a tax rate as revised by the taxing authority to comply with the
10 provisions of this section or when a court has determined the tax rate; except that, other
11 provisions of law to the contrary notwithstanding, a school district may levy the operating
12 levy for school purposes required for the current year pursuant to subsection 2 of section
13 163.021, less all adjustments required pursuant to Article X, Section 22 of the Missouri
14 Constitution, if such tax rate does not exceed the highest tax rate in ef fect subsequent to the
15 1980 tax year . This is the maximum tax rate that may be levied, unless a higher tax rate
16 ceiling is approved by voters of the political subdivision as provided in this section;
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17 (4) "T ax revenue", when referring to the previous year , means the actual receipts from
18 ad valorem levies on all classes of property , including state-assessed property , in the
19 immediately preceding fiscal year of the political subdivision, plus an allowance for taxes
20 billed but not collected in the fiscal year and plus an additional allowance for the revenue
21 which would have been collected from property which was annexed by such political
22 subdivision but which was not previously used in determining tax revenue pursuant to this
23 section. The term "tax revenue" shall not include any receipts from ad valorem levies on any
24 property of a railroad corporation or a public utility , as these terms are defined in section
25 386.020, which were assessed by the assessor of a county or city in the previous year but are
26 assessed by the state tax commission in the current year . All school districts and those
27 counties levying sales taxes pursuant to chapter 67 shall include in the calculation of tax
28 revenue an amount equivalent to that by which they reduced property tax levies as a result of
29 sales tax pursuant to section 67.505 and section 164.013 [ or as excess home dock city or
30 county fees as provided in subsection 4 of section 313.820 ] in the immediately preceding
31 fiscal year but not including any amount calculated to adjust for prior years. For purposes of
32 political subdivisions which were authorized to levy a tax in the prior year but which did not
33 levy such tax or levied a reduced rate, the term "tax revenue", as used in relation to the
34 revision of tax levies mandated by law , shall mean the revenues equal to the amount that
35 would have been available if the voluntary rate reduction had not been made.
36 2. Whenever changes in assessed valuation are entered in the assessor's books for any
37 personal property , in the aggregate, or for any subclass of real property as such subclasses are
38 established in Section 4(b) of Article X of the Missouri Constitution and defined in section
39 137.016, the county clerk in all counties and the assessor of St. Louis City shall notify each
40 political subdivision wholly or partially within the county or St. Louis City of the change in
41 valuation of each subclass of real property , individually , and personal property , in the
42 aggregate, exclusive of new construction and improvements. All political subdivisions shall
43 immediately revise the applicable rates of levy for each purpose for each subclass of real
44 property , individually , and personal property , in the aggregate, for which taxes are levied to
45 the extent necessary to produce from all taxable property , exclusive of new construction and
46 improvements, substantially the same amount of tax revenue as was produced in the previous
47 year for each subclass of real property , individually , and personal property , in the aggregate,
48 except that the rate shall not exceed the greater of the most recent voter- approved rate or the
49 most recent voter- approved rate as adjusted under subdivision (2) of subsection 5 of this
50 section. Any political subdivision that has received approval from voters for a tax increase
51 after August 27, 2008, may levy a rate to collect substantially the same amount of tax revenue
52 as the amount of revenue that would have been derived by applying the voter- approved
53 increased tax rate ceiling to the total assessed valuation of the political subdivision as most
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54 recently certified by the city or county clerk on or before the date of the election in which
55 such increase is approved, increased by the percentage increase in the consumer price index,
56 as provided by law , except that the [ rate ] rates of levy for each subclass of real pr operty ,
57 individually , and personal pro perty , in the aggr egate, shall not exceed the greater of the
58 most recent voter -approved rate or the most recent voter- approved rate as adjusted under
59 subdivision (2) of subsection 5 of this section. Such tax revenue shall not include any receipts
60 from ad valorem levies on any real property which was assessed by the assessor of a county
61 or city in such previous year but is assessed by the assessor of a county or city in the current
62 year in a dif ferent subclass of real property . Where the taxing authority is a school district for
63 the purposes of revising the applicable rates of levy for each subclass of real property , the tax
64 revenues from state-assessed railroad and utility property shall be apportioned and attributed
65 to each subclass of real property based on the percentage of the total assessed valuation of the
66 county that each subclass of real property represents in the current [ taxable ] tax year . As
67 provided in Section 22 of Article X of the constitution, a political subdivision may also revise
68 each levy to allow for inflationary assessment growth occurring within the political
69 subdivision. The inflationary growth factor for any such subclass of real property or personal
70 property shall be limited to the actual assessment growth in such subclass or class, exclusive
71 of new construction and improvements, and exclusive of the assessed value on any real
72 property which was assessed by the assessor of a county or city in the current year in a
73 dif ferent subclass of real property , but not to exceed the consumer price index or five percent,
74 whichever is lower . [Should the tax revenue of a political subdivision from the various tax
75 rates determined in this subsection be dif ferent than the tax revenue that would have been
76 determined from a single tax rate as calculated pursuant to the method of calculation in this
77 subsection prior to January 1, 2003, then the political subdivision shall revise the tax rates of
78 those subclasses of real property , individually , and/or personal property , in the aggregate, in
79 which there is a tax rate reduction, pursuant to the provisions of this subsection. Such
80 revision shall yield an amount equal to such dif ference and shall be apportioned among such
81 subclasses of real property , individually , and/or personal property , in the aggregate, based on
82 the relative assessed valuation of the class or subclasses of property experiencing a tax rate
83 reduction. Such revision in the tax rates of each class or subclass shall be made by computing
84 the percentage of current year adjusted assessed valuation of each class or subclass with a tax
85 rate reduction to the total current year adjusted assessed valuation of the class or subclasses
86 with a tax rate reduction, multiplying the resulting percentages by the revenue dif ference
87 between the single rate calculation and the calculations pursuant to this subsection and
88 dividing by the respective adjusted current year assessed valuation of each class or subclass to
89 determine the adjustment to the rate to be levied upon each class or subclass of property . The
90 adjustment computed herein shall be multiplied by one hundred, rounded to four decimals in
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91 the manner provided in this subsection, and added to the initial rate computed for each class
92 or subclass of property . For school districts that levy separate tax rates on each subclass of
93 real property and personal property in the aggregate, if voters approved a ballot before
94 January 1, 201 1, that presented separate stated tax rates to be applied to the dif ferent
95 subclasses of real property and personal property in the aggregate, or increases the separate
96 rates that may be levied on the dif ferent subclasses of real property and personal property in
97 the aggregate by dif ferent amounts, the tax rate that shall be used for the single tax rate
98 calculation shall be a blended rate, calculated in the manner provided under subdivision (1) of
99 subsection 6 of this section.] Notwithstanding any provision of this subsection to the
100 contrary , no revision to the rate of levy for personal property shall cause such levy to increase
101 over the levy for personal property from the prior year .
102 3. (1) Where the taxing authority is a school district, it shall be required to revise the
103 rates of levy to the extent necessary to produce from all taxable property , including state-
104 assessed railroad and utility property , which shall be separately estimated in addition to other
105 data required in complying with section 164.01 1, substantially the amount of tax revenue
106 permitted in this section. In the year following tax rate reduction, the tax rate ceiling may be
107 adjusted to of fset such district's reduction in the apportionment of state school moneys due to
108 its reduced tax rate. However , in the event any school district, in calculating a tax rate ceiling
109 pursuant to this section, requiring the estimating of ef fects of state-assessed railroad and
110 utility valuation or loss of state aid, discovers that the estimates used result in receipt of
111 excess revenues, which would have required a lower rate if the actual information had been
112 known, the school district shall reduce the tax rate ceiling in the following year to compensate
113 for the excess receipts, and the recalculated rate shall become the tax rate ceiling for purposes
114 of this section.
115 (2) For any political subdivision which experiences a reduction in the amount of
116 assessed valuation relating to a prior year , due to decisions of the state tax commission or a
117 court pursuant to sections 138.430 to 138.433, or due to clerical errors or corrections in the
118 calculation or recordation of any assessed valuation:
119 (a) Such political subdivision may revise the tax rate ceiling for each purpose it levies
120 taxes to compensate for the reduction in assessed value occurring after the political
121 subdivision calculated the tax rate ceiling for the particular subclass of real property or for
122 personal property , in the aggregate, in a prior year . Such revision by the political subdivision
123 shall be made at the time of the next calculation of the tax rate for the particular subclass of
124 real property or for personal property , in the aggregate, after the reduction in assessed
125 valuation has been determined and shall be calculated in a manner that results in the revised
126 tax rate ceiling being the same as it would have been had the corrected or finalized assessment
127 been available at the time of the prior calculation;
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128 (b) In addition, for up to three years following the determination of the reduction in
129 assessed valuation as a result of circumstances defined in this subdivision, such political
130 subdivision may levy a tax rate for each purpose it levies taxes above the revised tax rate
131 ceiling provided in paragraph (a) of this subdivision to recoup any revenues it was entitled to
132 receive had the corrected or finalized assessment been available at the time of the prior
133 calculation.
134 4. (1) In order to implement the provisions of this section and Section 22 of Article X
135 of the Constitution of Missouri, the term improvements shall apply to both real and personal
136 property . In order to determine the value of new construction and improvements, each county
137 assessor shall maintain a record of real property valuations in such a manner as to identify
138 each year the increase in valuation for each political subdivision in the county as a result of
139 new construction and improvements. The value of new construction and improvements shall
140 include the additional assessed value of all improvements or additions to real property which
141 were begun after and were not part of the prior year's assessment, except that the additional
142 assessed value of all improvements or additions to real property which had been totally or
143 partially exempt from ad valorem taxes pursuant to sections 99.800 to 99.865, sections
144 135.200 to 135.255, and section 353.1 10 shall be included in the value of new construction
145 and improvements when the property becomes totally or partially subject to assessment and
146 payment of all ad valorem taxes. The aggregate increase in valuation of personal property for
147 the current year over that of the previous year is the equivalent of the new construction and
148 improvements factor for personal property . [Notwithstanding any opt-out implemented
149 pursuant to subsection 14 of section 137.1 15,] The assessor shall certify the amount of new
150 construction and improvements and the amount of assessed value on any real property which
151 was assessed by the assessor of a county or city in such previous year but is assessed by the
152 assessor of a county or city in the current year in a dif ferent subclass of real property
153 separately for each of the three subclasses of real property for each political subdivision to the
154 county clerk in order that political subdivisions shall have this information for the purpose of
155 calculating tax rates pursuant to this section and Section 22, Article X, Constitution of
156 Missouri. In addition, the state tax commission shall certify each year to each county clerk
157 the increase in the general price level as measured by the Consumer Price Index for All Urban
158 Consumers for the United States, or its successor publications, as defined and official ly
159 reported by the United States Department of Labor , or its successor agency . The state tax
160 commission shall certify the increase in such index on the latest twelve-month basis available
161 on February first of each year over the immediately preceding prior twelve-month period in
162 order that political subdivisions shall have this information available in setting their tax rates
163 according to law and Section 22 of Article X of the Constitution of Missouri. For purposes of
164 implementing the provisions of this section and Section 22 of Article X of the Missouri
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165 Constitution, the term "property" means all taxable property , including state-assessed
166 property .
167 (2) Each political subdivision required to revise rates of levy pursuant to this section
168 or Section 22 of Article X of the Constitution of Missouri shall calculate each tax rate it is
169 authorized to levy and, in establishing each tax rate, shall consider each provision for tax rate
170 revision provided in this section and Section 22 of Article X of the Constitution of Missouri,
171 separately and without regard to annual tax rate reductions provided in section 67.505 and
172 section 164.013. Each political subdivision shall set each tax rate it is authorized to levy
173 using the calculation that produces the lowest tax rate ceiling. It is further the intent of the
174 general assembly , pursuant to the authority of Section 10(c) of Article X of the Constitution
175 of Missouri, that the provisions of such section be applicable to tax rate revisions mandated
176 pursuant to Section 22 of Article X of the Constitution of Missouri as to reestablishing tax
177 rates as revised in subsequent years, enforcement provisions, and other provisions not in
178 conflict with Section 22 of Article X of the Constitution of Missouri. Annual tax rate
179 reductions provided in section 67.505 and section 164.013 shall be applied to the tax rate as
180 established pursuant to this section and Section 22 of Article X of the Constitution of
181 Missouri, unless otherwise provided by law .
182 5. (1) In all political subdivisions, the tax rate ceiling established pursuant to this
183 section shall not be increased unless approved by a vote of the people. Approval of the higher
184 tax rate shall be by at least a majority of votes cast. When a proposed higher tax rate requires
185 approval by more than a simple majority pursuant to any provision of law or the constitution,
186 the tax rate increase must receive approval by at least the majority required.
187 (2) When voters approve an increase in the tax rate, the amount of the increase shall
188 be added to the tax rate ceiling as calculated pursuant to this section to the extent the total rate
189 does not exceed any maximum rate prescribed by law . If a ballot question presents a stated
190 tax rate for approval rather than describing the amount of increase in the question, the stated
191 tax rate approved shall be adjusted as provided in this section and, so adjusted, shall be the
192 current tax rate ceiling. The increased tax rate ceiling as approved shall be adjusted such that
193 when applied to the current total assessed valuation of the political subdivision, excluding
194 new construction and improvements since the date of the election approving such increase,
195 the revenue derived from the adjusted tax rate ceiling is equal to the sum of: the amount of
196 revenue which would have been derived by applying the voter -approved increased tax rate
197 ceiling to total assessed valuation of the political subdivision, as most recently certified by the
198 city or county clerk on or before the date of the election in which such increase is approved,
199 increased by the percentage increase in the consumer price index, as provided by law . Such
200 adjusted tax rate ceiling may be applied to the total assessed valuation of the political
201 subdivision at the setting of the next tax rate. If a ballot question presents a phased-in tax rate
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202 increase, upon voter approval, each tax rate increase shall be adjusted in the manner
203 prescribed in this section to yield the sum of: the amount of revenue that would be derived by
204 applying such voter-ap proved increased rate to the total assessed valuation, as most recently
205 certified by the city or county clerk on or before the date of the election in which such
206 increase was approved, increased by the percentage increase in the consumer price index, as
207 provided by law , from the date of the election to the time of such increase and, so adjusted,
208 shall be the current tax rate ceiling.
209 (3) The governing body of any political subdivision may levy a tax rate lower than its
210 tax rate ceiling and may , in a nonreassessment year , increase that lowered tax rate to a level
211 not exceeding the tax rate ceiling without voter approval in the manner provided under
212 subdivision (4) of this subsection. Nothing in this section shall be construed as prohibiting a
213 political subdivision from voluntarily levying a tax rate lower than that which is required
214 under the provisions of this section or from seeking voter approval of a reduction to such
215 political subdivision's tax rate ceiling.
216 (4) In a year of general reassessment, a governing body whose tax rate is lower than
217 its tax rate ceiling shall revise its tax rate pursuant to the provisions of subsection 4 of this
218 section as if its tax rate was at the tax rate ceiling. In a year following general reassessment, if
219 such governing body intends to increase its tax rate, the governing body shall conduct a
220 public hearing, and in a public meeting it shall adopt an ordinance, resolution, or policy
221 statement justifying its action prior to setting and certifying its tax rate. The provisions of this
222 subdivision shall not apply to any political subdivision which levies a tax rate lower than its
223 tax rate ceiling solely due to a reduction required by law resulting from sales tax collections.
224 The provisions of this subdivision shall not apply to any political subdivision which has
225 received voter approval for an increase to its tax rate ceiling subsequent to setting its most
226 recent tax rate.
227 6. (1) For the purposes of calculating state aid for public schools pursuant to section
228 163.031, each taxing authority which is a school district shall determine its proposed tax rate
229 as a blended rate of the classes or subclasses of property . Such blended rate shall be
230 calculated by first determining the total tax revenue of the property within the jurisdiction of
231 the taxing authority , which amount shall be equal to the sum of the products of multiplying
232 the assessed valuation of each class and subclass of property by the corresponding tax rate for
233 such class or subclass, then dividing the total tax revenue by the total assessed valuation of
234 the same jurisdiction, and then multiplying the resulting quotient by a factor of one hundred.
235 Where the taxing authority is a school district, such blended rate shall also be used by such
236 school district for calculating revenue from state-assessed railroad and utility property as
237 defined in chapter 151 and for apportioning the tax rate by purpose.
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238 (2) Each taxing authority proposing to levy a tax rate in any year shall notify the clerk
239 of the county commission in the county or counties where the tax rate applies of its tax rate
240 ceiling and its proposed tax rate. Each taxing authority shall express its proposed tax rate in a
241 fraction equal to the nearest one-tenth of a cent, unless its proposed tax rate is in excess of one
242 dollar , then one/one-hundredth of a cent. If a taxing authority shall round to one/one-
243 hundredth of a cent, it shall round up a fraction greater than or equal to five/one-thousandth of
244 one cent to the next higher one/one-hundredth of a cent; if a taxing authority shall round to
245 one-tenth of a cent, it shall round up a fraction greater than or equal to five/one-hundredths of
246 a cent to the next higher one-tenth of a cent. Any taxing authority levying a property tax rate
247 shall provide data, in such form as shall be prescribed by the state auditor by rule,
248 substantiating such tax rate complies with Missouri law . All forms for the calculation of rates
249 pursuant to this section shall be promulgated as a rule and shall not be incorporated by
250 reference. The state auditor shall promulgate rules for any and all forms for the calculation of
251 rates pursuant to this section which do not currently exist in rule form or that have been
252 incorporated by reference. In addition, each taxing authority proposing to levy a tax rate for
253 debt service shall provide data, in such form as shall be prescribed by the state auditor by rule,
254 substantiating the tax rate for debt service complies with Missouri law . A tax rate proposed
255 for annual debt service requirements will be prima facie valid if, after making the payment for
256 which the tax was levied, bonds remain outstanding and the debt fund reserves do not exceed
257 the following year's payments. The county clerk shall keep on file and available for public
258 inspection all such information for a period of three years. The clerk shall, within three days
259 of receipt, forward a copy of the notice of a taxing authority's tax rate ceiling and proposed
260 tax rate and any substantiating data to the state auditor . The state auditor shall, within fifteen
261 days of the date of receipt, examine such information and return to the county clerk his or her
262 findings as to compliance of the tax rate ceiling with this section and as to compliance of any
263 proposed tax rate for debt service with Missouri law . If the state auditor believes that a taxing
264 authority's proposed tax rate does not comply with Missouri law , then the state auditor's
265 findings shall include a recalculated tax rate, and the state auditor may request a taxing
266 authority to submit documentation supporting such taxing authority's proposed tax rate. The
267 county clerk shall immediately forward a copy of the auditor's findings to the taxing authority
268 and shall file a copy of the findings with the information received from the taxing authority .
269 The taxing authority shall have fifteen days from the date of receipt from the county clerk of
270 the state auditor's findings and any request for supporting documentation to accept or reject in
271 writing the rate change certified by the state auditor and to submit all requested information to
272 the state auditor . A copy of the taxing authority's acceptance or rejection and any information
273 submitted to the state auditor shall also be mailed to the county clerk. If a taxing authority
274 rejects a rate change certified by the state auditor and the state auditor does not receive
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275 supporting information which justifies the taxing authority's original or any subsequent
276 proposed tax rate, then the state auditor shall refer the perceived violations of such taxing
277 authority to the attorney general's of fice and the attorney general is authorized to obtain
278 injunctive relief to prevent the taxing authority from levying a violative tax rate.
279 (3) In the event that the taxing authority incorrectly completes the forms created and
280 promulgated under subdivision (2) of this subsection, or makes a clerical error , the taxing
281 authority may submit amended forms with an explanation for the needed changes. If such
282 amended forms are filed under regulations prescribed by the state auditor , the state auditor
283 shall take into consideration such amended forms for the purposes of this subsection.
284 7. No tax rate shall be extended on the tax rolls by the county clerk unless the political
285 subdivision has complied with the foregoing provisions of this section.
286 8. Whenever a taxpayer has cause to believe that a taxing authority has not complied
287 with the provisions of this section, the taxpayer may make a formal complaint with the
288 prosecuting attorney of the county . Where the prosecuting attorney fails to bring an action
289 within ten days of the filing of the complaint, the taxpayer may bring a civil action pursuant to
290 this section and institute an action as representative of a class of all taxpayers within a taxing
291 authority if the class is so numerous that joinder of all members is impracticable, if there are
292 questions of law or fact common to the class, if the claims or defenses of the representative
293 parties are typical of the claims or defenses of the class, and if the representative parties will
294 fairly and adequately protect the interests of the class. In any class action maintained
295 pursuant to this section, the court may direct to the members of the class a notice to be
296 published at least once each week for four consecutive weeks in a newspaper of general
297 circulation published in the county where the civil action is commenced and in other counties
298 within the jurisdiction of a taxing authority . The notice shall advise each member that the
299 court will exclude him or her from the class if he or she so requests by a specified date, that
300 the judgment, whether favorable or not, will include all members who do not request
301 exclusion, and that any member who does not request exclusion may , if he or she desires,
302 enter an appearance. In any class action brought pursuant to this section, the court, in
303 addition to the relief requested, shall assess against the taxing authority found to be in
304 violation of this section the reasonable costs of bringing the action, including reasonable
305 attorney's fees, provided no attorney's fees shall be awarded any attorney or association of
306 attorneys who receive public funds from any source for their services. Any action brought
307 pursuant to this section shall be set for hearing as soon as practicable after the cause is at
308 issue.
309 9. If in any action, including a class action, the court issues an order requiring a taxing
310 authority to revise the tax rates as provided in this section or enjoins a taxing authority from
311 the collection of a tax because of its failure to revise the rate of levy as provided in this
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312 section, any taxpayer paying his or her taxes when an improper rate is applied has erroneously
313 paid his or her taxes in part, whether or not the taxes are paid under protest as provided in
314 section 139.031 or otherwise contested. The part of the taxes paid erroneously is the
315 dif ference in the amount produced by the original levy and the amount produced by the
316 revised levy . The township or county collector of taxes or the collector of taxes in any city
317 shall refund the amount of the tax erroneously paid. The taxing authority refusing to revise
318 the rate of levy as provided in this section shall make available to the collector all funds
319 necessary to make refunds pursuant to this subsection. No taxpayer shall receive any interest
320 on any money erroneously paid by him or her pursuant to this subsection. Ef fective in the
321 1994 tax year , nothing in this section shall be construed to require a taxing authority to refund
322 any tax erroneously paid prior to or during the third tax year preceding the current tax year .
323 10. Any rule or portion of a rule, as that term is defined in section 536.010, that is
324 created under the authority delegated in this section shall become ef fective only if it complies
325 with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028.
326 This section and chapter 536 are nonseverable and if any of the powers vested with the
327 general assembly pursuant to chapter 536 to review , to delay the ef fective date, or to
328 disapprove and annul a rule are subsequently held unconstitutional, then the grant of
329 rulemaking authority and any rule proposed or adopted after August 28, 2004, shall be invalid
330 and void.
137.079. Prior to setting its [ rate or ] rates as required by section 137.073, each taxing
2 authority shall exclude from its total assessed valuation seventy-two percent of the total
3 amount of assessed value of business personal property that is the subject of an appeal at the
4 state tax commission or in a court of competent jurisdiction in this state. This exclusion shall
5 only apply to the portion of the assessed value of business personal property that is disputed
6 in the appeal, and shall not exclude any portion of the same property that is not disputed. [ If
7 the taxing authority uses a multirate approach ] For the purpose of setting rates as provided
8 in section 137.073, this exclusion shall be made from the personal property class. The state
9 tax commission shall provide each taxing authority with the total assessed value of business
10 personal property within the jurisdiction of such taxing authority for which an appeal is
11 pending no later than August twentieth of each year . Whenever any appeal is resolved,
12 whether by final adjudication or settlement, and the result of the appeal causes money to be
13 paid to the taxing authority , the taxing authority shall not be required to make an additional
14 adjustment to its rate or rates due to such payment once the deadline for setting its rates, as
15 provided by this chapter , has passed in a [ taxable ] tax year , but shall adjust its rate or rates
16 due to such payment in the next rate setting cycle to of fset the payment in the next [ taxable ]
17 tax year . For the purposes of this section, the term "business personal property" means
18 tangible personal property which is used in a trade or business or used for production of
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19 income and which has a determinable life of longer than one year except that supplies used by
20 a business shall also be considered business personal property , but shall not include livestock,
21 farm machinery , property subject to the motor vehicle registration provisions of chapter 301,
22 property subject to the tables provided in section 137.078, the property of rural electric
23 cooperatives under chapter 394, or property assessed by the state tax commission under
24 chapters 151, 153, and 155, section 137.022, and sections 137.1000 to 137.1030.
137.1 15. 1. All other laws to the contrary notwithstanding, the assessor or the
2 assessor's deputies in all counties of this state including the City of St. Louis shall annually
3 make a list of all real and tangible personal property taxable in the assessor's city , county ,
4 town or district. Except as otherwise provided in subsection 3 of this section and section
5 137.078, the assessor shall annually assess all personal property at thirty-three and one-third
6 percent of its true value in money as of January first of each calendar year . The assessor shall
7 annually assess all real property , including any new construction and improvements to real
8 property , and possessory interests in real property at the percent of its true value in money set
9 in subsection 5 of this section. The true value in money of any possessory interest in real
10 property in subclass (3), where such real property is on or lies within the ultimate airport
11 boundary as shown by a federal airport layout plan, as defined by 14 CFR 151.5, of a
12 commercial airport having a F AR Part 139 certification and owned by a political subdivision,
13 shall be the otherwise applicable true value in money of any such possessory interest in real
14 property , less the total dollar amount of costs paid by a party , other than the political
15 subdivision, towards any new construction or improvements on such real property completed
16 after January 1, 2008, and which are included in the above-mentioned possessory interest,
17 regardless of the year in which such costs were incurred or whether such costs were
18 considered in any prior year . The assessor shall annually assess all real property in the
19 following manner: new assessed values shall be determined as of January first of each odd-
20 numbered year and shall be entered in the assessor's books; those same assessed values shall
21 apply in the following even-numbered year , except for new construction and property
22 improvements which shall be valued as though they had been completed as of January first of
23 the preceding odd-numbered year . The assessor may call at the of fice, place of doing
24 business, or residence of each person required by this chapter to list property , and require the
25 person to make a correct statement of all taxable tangible personal property owned by the
26 person or under his or her care, char ge or management, taxable in the county . On or before
27 January first of each even-numbered year , the assessor shall prepare and submit a two-year
28 assessment maintenance plan to the county governing body and the state tax commission for
29 their respective approval or modification. The county governing body shall approve and
30 forward such plan or its alternative to the plan to the state tax commission by February first.
31 If the county governing body fails to forward the plan or its alternative to the plan to the state
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32 tax commission by February first, the assessor's plan shall be considered approved by the
33 county governing body . If the state tax commission fails to approve a plan and if the state tax
34 commission and the assessor and the governing body of the county involved are unable to
35 resolve the dif ferences, in order to receive state cost-share funds outlined in section 137.750,
36 the county or the assessor shall petition the administrative hearing commission, by May first,
37 to decide all matters in dispute regarding the assessment maintenance plan. Upon agreement
38 of the parties, the matter may be stayed while the parties proceed with mediation or
39 arbitration upon terms agreed to by the parties. The final decision of the administrative
40 hearing commission shall be subject to judicial review in the circuit court of the county
41 involved. In the event a valuation of subclass (1) real property within any county with a
42 charter form of government, or within a city not within a county , is made by a computer ,
43 computer -assisted method or a computer program, the burden of proof, supported by clear ,
44 convincing and cogent evidence to sustain such valuation, shall be on the assessor at any
45 hearing or appeal. In any such county , unless the assessor proves otherwise, there shall be a
46 presumption that the assessment was made by a computer , computer -assisted method or a
47 computer program. Such evidence shall include, but shall not be limited to, the following:
48 (1) The findings of the assessor based on an appraisal of the property by generally
49 accepted appraisal techniques; and
50 (2) The purchase prices from sales of at least three comparable properties and the
51 address or location thereof. As used in this subdivision, the word "comparable" means that:
52 (a) Such sale was closed at a date relevant to the property valuation; and
53 (b) Such properties are not more than one mile from the site of the disputed property ,
54 except where no similar properties exist within one mile of the disputed property , the nearest
55 comparable property shall be used. Such property shall be within five hundred square feet in
56 size of the disputed property , and resemble the disputed property in age, floor plan, number of
57 rooms, and other relevant characteristics.
58 2. Assessors in each county of this state and the City of St. Louis may send personal
59 property assessment forms through the mail.
60 3. The following items of personal property shall each constitute separate subclasses
61 of tangible personal property and shall be assessed and valued for the purposes of taxation at
62 the following percentages of their true value in money:
63 (1) Grain and other agricultural crops in an unmanufactured condition, one-half of
64 one percent;
65 (2) Livestock, twelve percent;
66 (3) Farm machinery , twelve percent;
67 (4) Motor vehicles which are eligible for registration as and are registered as historic
68 motor vehicles pursuant to section 301.131 and aircraft which are at least twenty-five years
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69 old and which are used solely for noncommercial purposes and are operated less than two
70 hundred hours per year or aircraft that are home built from a kit, five percent;
71 (5) Poultry , twelve percent;
72 (6) T ools and equipment used for pollution control and tools and equipment used in
73 retooling for the purpose of introducing new product lines or used for making improvements
74 to existing products by any company which is located in a state enterprise zone and which is
75 identified by any standard industrial classification number cited in subdivision (7) of section
76 135.200, twenty-five percent; and
77 (7) Solar panels, racking systems, inverters, and related solar equipment, components,
78 materials, and supplies installed in connection with solar photovoltaic ener gy systems, as
79 described in subdivision (46) of subsection 2 of section 144.030, that were constructed and
80 producing solar ener gy prior to August 9, 2022, five percent.
81 4. The person listing the property shall enter a true and correct statement of the
82 property , in a printed blank prepared for that purpose. The statement, after being filled out,
83 shall be signed and either af firmed or sworn to as provided in section 137.155. The list shall
84 then be delivered to the assessor .
85 5. (1) All subclasses of real property , as such subclasses are established in Section 4
86 (b) of Article X of the Missouri Constitution and defined in section 137.016, shall be assessed
87 at the following percentages of true value:
88 (a) For real property in subclass (1), nineteen percent;
89 (b) For real property in subclass (2), twelve percent; and
90 (c) For real property in subclass (3), thirty-two percent.
91 (2) A taxpayer may apply to the county assessor , or , if not located within a county ,
92 then the assessor of such city , for the reclassification of such taxpayer's real property if the use
93 or purpose of such real property is changed after such property is assessed under the
94 provisions of this chapter . If the assessor determines that such property shall be reclassified,
95 he or she shall determine the assessment under this subsection based on the percentage of the
96 tax year that such property was classified in each subclassification.
97 6. Manufactured homes, as defined in section 700.010, which are actually used as
98 dwelling units shall be assessed at the same percentage of true value as residential real
99 property for the purpose of taxation. The percentage of assessment of true value for such
100 manufactured homes shall be the same as for residential real property . If the county collector
101 cannot identify or find the manufactured home when attempting to attach the manufactured
102 home for payment of taxes owed by the manufactured home owner , the county collector may
103 request the county commission to have the manufactured home removed from the tax books,
104 and such request shall be granted within thirty days after the request is made; however , the
105 removal from the tax books does not remove the tax lien on the manufactured home if it is
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106 later identified or found. For purposes of this section, a manufactured home located in a
107 manufactured home rental park, rental community or on real estate not owned by the
108 manufactured home owner shall be considered personal property . For purposes of this
109 section, a manufactured home located on real estate owned by the manufactured home owner
110 may be considered real property .
111 7. Each manufactured home assessed shall be considered a parcel for the purpose of
112 reimbursement pursuant to section 137.750, unless the manufactured home is deemed to be
113 real estate as defined in subsection 7 of section 442.015 and assessed as a realty improvement
114 to the existing real estate parcel.
115 8. Any amount of tax due and owing based on the assessment of a manufactured
116 home shall be included on the personal property tax statement of the manufactured home
117 owner unless the manufactured home is deemed to be real estate as defined in subsection 7 of
118 section 442.015, in which case the amount of tax due and owing on the assessment of the
119 manufactured home as a realty improvement to the existing real estate parcel shall be
120 included on the real property tax statement of the real estate owner .
121 9. The assessor of each county and each city not within a county shall use a nationally
122 recognized automotive trade publication such as the National Automobile Dealers'
12 3 Association Of ficial Used Car Guide, Kelley Blue Book, Edmunds, or other similar
124 publication as the recommended guide of information for determining the true value of motor
125 vehicles described in such publication. The state tax commission shall select and make
126 available to all assessors which publication shall be used. The assessor of each county and
127 each city not within a county shall use the trade-in value published in the current October
128 issue of the publication selected by the state tax commission. The assessor shall not use a
129 value that is greater than the average trade-in value in determining the true value of the motor
130 vehicle without performing a physical inspection of the motor vehicle. For vehicles two years
131 old or newer from a vehicle's model year , the assessor may use a value other than average
132 without performing a physical inspection of the motor vehicle. In the absence of a listing for
133 a particular motor vehicle in such publication, the assessor shall use such information or
134 publications that, in the assessor's judgment, will fairly estimate the true value in money of
135 the motor vehicle. For motor vehicles with a true value of less than fifty thousand dollars as
136 of January 1, 2025, the assessor shall not assess such motor vehicle for an amount greater
137 than such motor vehicle was assessed in the previous year , provided that such motor vehicle
138 was properly assessed in the previous year .
139 10. (1) Before the assessor may increase the assessed valuation of any parcel of
140 subclass (1) real property or any par cel of subclass (3) rea l pr operty by more than fifteen
141 percent since the last assessment, excluding increases due to new construction or
14 2 improvements, the assessor shall conduct a physical inspection of such property .
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143 (2) In determining the true value in money of real pr operty , a county assessor
144 may utilize aerial imagery , satellite imagery , geographic information systems (GIS),
145 unmanned aerial vehicles (UA Vs), oblique imagery , and other comparable technologies,
146 either alone or in combination with existing assessment methods, pr ovided such
147 technologies are used in accordance with pro fessionally accepted mass appraisal
148 standards.
149 1 1. If a physical inspection is required, pursuant to subsection 10 of this section, the
150 assessor shall notify the property owner of that fact in writing and shall provide the owner
151 clear written notice of the owner's rights relating to the physical inspection. If a physical
152 inspection is required, the property owner may request that an interior inspection be
153 performed during the physical inspection. The owner shall have no less than thirty days to
154 notify the assessor of a request for an interior physical inspection.
155 12. (1) A physical inspection, as required by subsection 10 of this section, shall
156 include, but not be limited to, an on-site personal observation and review of all exterior
157 portions of the land and any buildings and improvements to which the inspector has or may
158 reasonably and lawfully gain external access, and shall include an observation and review of
159 the interior of any buildings or improvements on the property upon the timely request of the
160 owner pursuant to subsection 1 1 of this section. Mere observation of the property via a drive-
161 by inspection or the like shall not be considered suf ficient to constitute a physical inspection
162 as required by this section.
163 (2) However , the use of technology authorized under subdivision (2) of
164 subsection 10 of this section shall satisfy any inspection requ irem ent for real pr operty
165 assessment purposes and shall not requ ire an on-site physical inspection unless
166 otherwise deemed necessary by the assessor . Nothing in this subdivision shall be
167 construed to pr ohibit an assessor fr om conducting an on-site inspection when
16 8 warranted, nor shall it limit a pro perty owner's right to r equest a rev iew or appeal of
169 an assessment.
170 13. A county or city collector may accept credit cards as proper form of payment of
171 outstanding property tax or license due. No county or city collector may char ge surcharge for
172 payment by credit card which exceeds the fee or surchar ge char ged by the credit card bank,
173 processor , or issuer for its service. A county or city collector may accept payment by
174 electronic transfers of funds in payment of any tax or license and char ge the person making
175 such payment a fee equal to the fee char ged the county by the bank, processor , or issuer of
176 such electronic payment.
177 14. [Any county or city not within a county in this state may , by an affir mative vote of
178 the governing body of such county , opt out of the provisions of this section and sections
179 137.073, 138.060, and 138.100 as enacted by house bill no. 1 150 of the ninety-first general
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180 assembly , second regular session and section 137.073 as modified by house committee
181 substitute for senate substitute for senate committee substitute for senate bill no. 960, ninety-
182 second general assembly , second regular session, for the next year of the general
183 reassessment, prior to January first of any year . No county or city not within a county
184 shall exercise this opt-out provision after implementing the provisions of this section and
185 sections 137.073, 138.060, and 138.100 as enacted by house bill no. 1 150 of the ninety-first
186 general assembly , second regular session and section 137.073 as modified by house
187 committee substitute for senate substitute for senate committee substitute for senate bill no.
188 960, ninety-second general assembly , second regular session, in a year of general
18 9 reassessment. For the purposes of applying the provisions of this subsection, a political
190 subdivision contained within two or more counties where at least one of such counties has
191 opted out and at least one of such counties has not opted out shall calculate a single tax rate as
192 in effect prior to the enactment of house bill no. 1 150 of the ninety-first general assembly ,
193 second regular session. A governing body of a city not within a county or a county that has
194 opted out under the provisions of this subsection may choose to implement the provisions of
195 this section and sections 137.073, 138.060, and 138.100 as enacted by house bill no. 1 150 of
196 the ninety-first general assembly , second regular session, and section 137.073 as modified by
197 house committee substitute for senate substitute for senate committee substitute for senate bill
198 no. 960, ninety-second general assembly , second regular session, for the next year of general
199 reassessment, by an af firmative vote of the governing body prior to December thirty-first of
200 any year .
201 15. The governing body of any city of the third classification with more than twenty-
202 six thousand three hundred but fewer than twenty-six thousand seven hundred inhabitants
203 located in any county that has exercised its authority to opt out under subsection 14 of this
204 section may levy separate and dif fering tax rates for real and personal property only if such
205 city bills and collects its own property taxes or satisfies the entire cost of the billing and
206 collection of such separate and dif fering tax rates. Such separate and dif fering rates shall not
207 exceed such city's tax rate ceiling.] Beginning on January 1, 2027, each county and city
208 not within a county shall determine the assessed valuation, set and revise rates of levy ,
209 and make adjustments to curr ent levies r equir ed under Article X, Section 22 of the
210 Constitution of Missouri for each subclass of real pr operty , individually , and personal
211 pr operty , in the aggr egate. Wher e ther e ar e fewer than five par cels or items of pr operty
212 within a subclass, such par cels or items may be included in a differ ent subclass.
213 [ 16. ] 15. Any portion of real property that is available as reserve for strip, surface, or
214 coal mining for minerals for purposes of excavation for future use or sale to others that has
215 not been bonded and permitted under chapter 444 shall be assessed based upon how the real
216 property is currently being used. Any information provided to a county assessor , state tax
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217 commission, state agency , or political subdivision responsible for the administration of tax
218 policies shall, in the performance of its duties, make available all books, records, and
219 information requested, except such books, records, and information as are by law declared
220 confidential in nature, including individually identifiable information regarding a specific
221 taxpayer or taxpayer's mine property . For purposes of this subsection, "mine property" shall
222 mean all real property that is in use or readily available as a reserve for strip, surface, or coal
223 mining for minerals for purposes of excavation for current or future use or sale to others that
224 has been bonded and permitted under chapter 444.
137.121. 1. Assessors may crea te, maintain, and store assessment r ecords,
2 pr operty characteristics, valuation data, and supporting documentation in electr onic
3 format, and such electr onic record s shall be deemed official rec ords for all purposes
4 under Missouri law .
5 2. Assessors may establish an electr onic notification and r ecord delivery system
6 for assessment-r elated documents and notices.
7 3. Pr operty owners may voluntarily opt in to recei ve assessment sheets, notices
8 of change, and other official communications by electr onic means, including email or
9 secur e electr onic delivery .
10 4. Electr onic notice and electr onic re cord delivery adopted under the pr ovisions
11 of this section shall have the same legal effect as delivery by mail and shall satisfy all
12 statutory notice requ irem ents.
137.180. 1. Whenever any assessor shall increase the valuation of any real property
2 he or she shall forthwith notify the record owner of such increase, [ either ] in person, [ or ] by
3 first-class mail directed to the last known address[ ; ] , or by electr onic means, including
4 email or secur e electr onic delivery , pro vided the prop erty owner has consented to
5 electr onic delivery or has supplied an email addr ess to the assessor's office. Electr onic
6 notice deliver ed in compliance with this subsection shall satisfy all statutory notice
7 r equir ements. Every such increase in assessed valuation made by the assessor shall be
8 subject to review by the county board of equalization whereat the landowner shall be entitled
9 to be heard, and the notice to the landowner shall so state.
10 2. Ef fective January 1, 2009, for all counties with a charter form of government, other
11 than any county adopting a charter form of government after January 1, 2008, whenever any
12 assessor shall increase the valuation of any real property , he or she shall forthwith notify the
13 record owner on or before June fifteenth of such increase and, in a year of general
14 reassessment, the county shall notify the record owner of the projected tax liability likely to
15 result from such an increase, [ either ] in person, [ or ] by first-class mail directed to the last
16 known address , or by electr onic means under the pro visions of subsection 1 of this
17 section ; every such increase in assessed valuation made by the assessor shall be subject to
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18 review by the county board of equalization whereat the landowner shall be entitled to be
19 heard, and the notice to the landowner shall so state. Notice of the projected tax liability from
20 the county shall accompany the notice of increased valuation from the assessor .
21 3. For all calendar years prior to the first day of January of the year following receipt
22 of software necessary for the implementation of the requirements provided under subsections
23 4 and 5 of this section from the state tax commission, for any county not subject to the
24 provisions of subsection 2 of this section or subsection 2 of section 137.355, whenever any
25 assessor shall increase the valuation of any real property , he or she shall forthwith notify the
26 record owner on or before June fifteenth of the previous assessed value and such increase
27 [ either ] in person, [ or ] by first-class mail directed to the last known address , or electr onic
28 means under the pr ovisions of subsection 1 of this section, and include in such notice a
29 statement indicating that the change in assessed value may impact the record owner's tax
30 liability and provide all processes and deadlines for appealing determinations of the assessed
31 value of such property . Such notice shall be provided in a font and format suf ficient to alert a
32 record owner of the potential impact upon tax liability and the appellate processes available.
33 4. Ef fective January first of the year following receipt of software necessary for the
34 implementation of the requirements provided under this subsection and subsection 5 of this
35 section from the state tax commission, for all counties not subject to the provisions of
36 subsection 2 of this section or subsection 2 of section 137.355, whenever any assessor shall
37 increase the valuation of any real property , he or she shall forthwith notify the record owner
38 on or before June fifteenth of such increase and, in a year of general reassessment, the county
39 shall notify the record owner of the projected tax liability likely to result from such an
40 increase, [ either ] in person, [ or ] by first-class mail directed to the last known address , or
41 electr onic means under the pr ovisions of subsection 1 of this section ; every such increase
42 in assessed valuation made by the assessor shall be subject to review by the county board of
43 equalization whereat the landowner shall be entitled to be heard, and the notice to the
44 landowner shall so state. Notice of the projected tax liability from the county shall
45 accompany the notice of increased valuation from the assessor .
46 5. The notice of projected tax liability , required under subsections 2 and 4 of this
47 section, from the county shall include:
48 (1) The record owner's name, address, and the parcel number of the property;
49 (2) A list of all political subdivisions levying a tax upon the property of the record
50 owner;
51 (3) The projected tax rate for each political subdivision levying a tax upon the
52 property of the record owner , and the purpose for each levy of such political subdivisions;
53 (4) The previous year's tax rates for each individual tax levy imposed by each
54 political subdivision levying a tax upon the property of the record owner;
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55 (5) The tax rate ceiling for each levy imposed by each political subdivision levying a
56 tax upon the property of the record owner;
57 (6) The contact information for each political subdivision levying a tax upon the
58 property of the record owner;
59 (7) A statement identifying any projected tax rates for political subdivisions levying a
60 tax upon the property of the record owner , which were not calculated and provided by the
61 political subdivision levying the tax; and
62 (8) The total projected property tax liability of the taxpayer .
63 6. In addition to the requirements provided under subsections 1, 2, and 5 of this
64 section, effectiv e January 1, 201 1, in any county with a charter form of government and with
65 more than one million inhabitants, whenever any assessor shall notify a record owner of any
66 change in assessed value, such assessor shall provide notice that information regarding the
67 assessment method and computation of value for such property is available on the assessor's
68 website and provide the exact website address at which such information may be accessed.
69 Such notification shall provide the assessor's contact information to enable taxpayers without
70 internet access to request and receive information regarding the assessment method and
71 computation of value for such property .
72 7. Assessors may pr ovide assessment sheets, valuation notices, and other official
73 communications electr onically upon obtaining consent fr om the pr operty owner . No
74 pr operty owner shall be requ ired to rec eive electr onic notices, and paper notice shall be
75 pr ovided upon req uest.
137.355. 1. If an assessor increases the valuation of any tangible personal property as
2 estimated in the itemized list furnished to the assessor , and if an assessor increases the
3 valuation of any real property , he or she shall forthwith notify the record owner of the
4 increase [ either ] in person [ or ] , by first-class mail directed to the last known address, [ and ] or
5 by electr onic means, including email or secure electr onic delivery , pr ovided the pr operty
6 owner has consented to electr onic delivery or has supplied an email addr ess to the
7 assessor's office. Electr onic notice deliver ed in compliance with this subsection shall
8 satisfy all statutory notice r equir ements. If the address of the owner is unknown notice
9 shall be given by publication in two newspapers published in the county .
10 2. For all calendar years prior to the first day of January of the year following receipt
11 of software necessary for the implementation of the requirements provided under subsections
12 3 and 4 of this section from the state tax commission, whenever any assessor shall increase
13 the valuation of any real property , he or she shall forthwith notify the record owner on or
14 before June fifteenth of the previous assessed value and such increase [ either ] in person, [ or ]
15 by first-class mail directed to the last known address , or by electr onic means under the
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16 pr ovisions of subsection 1 of this section, and include on the face of such notice, in no less
17 than twelve-point font, the following statement:
18 NOTICE T O T AXP A YER: IF YOUR ASSESSED V ALUE HAS INCREASED, IT
19 MA Y INCREASE YOUR REAL PROPER TY T AXES WHICH ARE DUE DECEMBER
20 THIR TY -FIRST . IF YOU DO NOT AGREE THA T THE V ALUE OF YOUR PROPER TY
21 HAS INCREASED, YOU MUST CHALLENGE THE V ALUE ON OR BEFORE ______
22 (INSER T DA TE BY WHICH APPEAL MUST BE FILED) BY CONT ACTING YOUR
23 COUNTY ASSESSOR.
24 3. Ef fective January first of the year following receipt of software necessary for the
25 implementation of the requirements provided under this subsection and subsection 4 of this
26 section from the state tax commission, if an assessor increases the valuation of any real
27 property , the assessor , on or before June fifteenth, shall notify the record owner of the
28 increase and, in a year of general reassessment, the county shall notify the record owner of the
29 projected tax liability likely to result from such an increase [ either ] in person [ or ] , by first-
30 class mail directed to the last known address, or by electr onic means under the pr ovisions
31 of subsection 1 of this section, and, if the address of the owner is unknown, notice shall be
32 given by publication in two newspapers published in the county . Notice of the projected tax
33 liability from the county shall accompany the notice of increased valuation from the assessor .
34 4. The notice of projected tax liability , required under subsection 3 of this section,
35 from the county shall include:
36 (1) The record owner's name, address, and the parcel number of the property;
37 (2) A list of all political subdivisions levying a tax upon the property of the record
38 owner;
39 (3) The projected tax rate for each political subdivision levying a tax upon the
40 property of the record owner , and the purpose for each levy of such political subdivisions;
41 (4) The previous year's tax rates for each individual tax levy imposed by each
42 political subdivision levying a tax upon the property of the record owner;
43 (5) The tax rate ceiling for each levy imposed by each political subdivision levying a
44 tax upon the property of the record owner;
45 (6) The contact information for each political subdivision levying a tax upon the
46 property of the record owner;
47 (7) A statement identifying any projected tax rates for political subdivisions levying a
48 tax upon the property of the record owner , which were not calculated and provided by the
49 political subdivision levying the tax; and
50 (8) The total projected property tax liability of the taxpayer .
51 5. Assessors may pr ovide assessment sheets, valuation notices, and other official
52 communications electr onically upon obtaining consent fr om the pr operty owner . No
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53 pr operty owner shall be requ ired to rec eive electr onic notices, and paper notice shall be
54 pr ovided upon req uest.
137.490. 1. The assessor , or his deputies under his direction, shall assess all the
2 taxable real property within the city and all tangible personal property taxable by the city
3 under the laws of this state in the manner provided in sections 137.485 to 137.550 and as
4 otherwise provided by law , and for that purpose the assessor may divide and assign the work
5 or any of it among them. They shall commence their assessment on the first day of January in
6 each year and complete the assessment, and the deputies make their final reports thereof to
7 the assessor , on or before the first day of July next following. The assessor shall see that the
8 assessment is made uniform and equal throughout the city . If the assessor proposes to
9 increase any assessment of real property , he or she shall give notice of the fact to the person
10 owning the property af fected, his or her agent or representative, by personal notice, [ or ] by
11 first-class mail directed to the last known address , or by electr onic means, including email
12 or secur e electr onic delivery , pr ovided the pr operty owner has consented to electr onic
13 delivery or has supplied an email addr ess to the assessor's office. Electr onic notice
14 deliver ed in compliance with this subsection shall satisfy all statutory notice
1 5 r equir ements .
16 2. Eff ective January 1, 2009, the assessor , or his or her deputies under his or her
17 direction, shall commence their assessment on the first day of January in each year and
18 complete the assessment, and the deputies make their final reports thereof to the assessor , on
19 or before the first day of March next following. The assessor shall see that the assessment is
20 made uniform and equal throughout the city . If the assessor proposes to increase any
21 assessment of real property , the assessor shall, on or before the fifteenth day of June, give
22 notice of the fact and, in a year of general reassessment, the city shall provide notice of the
23 projected tax liability likely to result from such an increase to the person owning the property
24 af fected, his or her agent or representative, by personal notice, [ or ] by first-class mail
25 directed to the last known address , or by electr onic means under the pr ovisions of
26 subsection 1 of this section . Notice of the projected tax liability from the city shall
27 accompany the notice of increased valuation from the assessor .
28 3. The notice of projected tax liability , required under subsection 2 of this section,
29 from the city shall include:
30 (1) The record owner's name, address, and the parcel number of the property;
31 (2) A list of all political subdivisions levying a tax upon the property of the record
32 owner;
33 (3) The projected tax rate for each political subdivision levying a tax upon the
34 property of the record owner , and the purpose for each levy of such political subdivisions;
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35 (4) The previous year's tax rates for each individual tax levy imposed by each
36 political subdivision levying a tax upon the property of the record owner;
37 (5) The tax rate ceiling for each levy imposed by each political subdivision levying a
38 tax upon the property of the record owner;
39 (6) The contact information for each political subdivision levying a tax upon the
40 property of the record owner;
41 (7) A statement identifying any projected tax rates for political subdivisions levying a
42 tax upon the property of the record owner , which were not calculated and provided by the
43 political subdivision levying the tax; and
44 (8) The total projected property tax liability of the taxpayer .
45 4. Assessors may pr ovide assessment sheets, valuation notices, and other official
46 communications electr onically upon obtaining consent fr om the pr operty owner . No
47 pr operty owner shall be requ ired to rec eive electr onic notices, and paper notice shall be
48 pr ovided upon req uest.
137.750. 1. If a county has an assessment maintenance plan approved pursuant to
2 section 137.1 15, a portion of all the costs and expenses of the assessor of each county and
3 each city not within a county , incurred for the current quarter in performing all duties
4 necessary to assess and maintain equalized assessed valuations of real property , making real
5 and personal property assessments and preparing abstracts of assessment lists, shall be
6 reimbursed by the state. The state shall reimburse up to sixty percent of all the current and
7 past unreported quarterly costs and expenses of the assessor of each county and each city not
8 within a county based on compliance with the state tax commission approved assessment and
9 equalization maintenance plan. The state shall reimburse each eligible county a minimum of
10 [ three ] four dollars per parcel for up to twenty thousand parcels, but no further
11 reimbursements shall be made until the county has expended at least two-thirds of that
12 amount of money for assessment maintenance from its assessment fund. The annual state
13 reimbursement to any county pursuant to this section in 2000 shall not exceed seven dollars
14 per parcel of real property in the county and each year thereafter such maximum amount may
15 be increased by up to three percent, but the amount reimbursed by the state shall not exceed
16 sixty percent of the actual costs and expenses incurred, except that counties entitled to only
17 the [ three-dollar ] four -dollar per parcel minimum shall receive one-fourth of the state's
18 contribution each quarter .
19 2. The governing body of each county and city not within a county which seeks or
20 will seek reimbursement under any provision of this section or section 137.720 shall establish
21 a fund to be known as the "Assessment Fund", to be used solely as a depository for funds
22 received by the county or city pursuant to this section and sections 137.037 and 137.720, from
23 the general revenue fund of the county or other sources for the purpose of funding the costs
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24 and expenses incurred in implementing an assessment and equalization maintenance plan
25 approved under section 137.1 15 and for assessing real and personal property .
26 3. All counties and cities not within a county seeking state funds under this section
27 shall submit a certified copy of their costs and expenses to the commissioner of the of fice of
28 administration not later than the thirtieth day of the quarter immediately following the quarter
29 for which such state funds are sought. The commissioner of the of fice of administration shall,
30 in such form as may be prescribed by rule, certify that the county requests for reimbursement
31 are consistent with the assessment and equalization maintenance plan approved by the state
32 tax commission as provided in section 137.1 15, and shall pay the state's share out of funds
33 appropriated for that purpose quarterly to each eligible county and city to reimburse such
34 county or city for reimbursable costs and expenses incurred in the previous calendar quarter .
35 4. (1) The following costs and expenses shall not qualify for state reimbursement or
36 reimbursement from tax moneys withheld from political subdivisions:
37 (a) Premiums for property and casualty insurance and liability insurance;
38 (b) Depreciation, interest, building and ground maintenance, fuel and utility costs,
39 and other indirect expenses which can be classified as the overhead expenses of the assessor's
40 of fice;
41 (c) Purchases of motor vehicles;
42 (2) Costs and expenses which shall qualify for state reimbursement, but only if
43 identified in the county maintenance plan and subsequently specifically approved by the state
44 tax commission, shall include:
45 (a) Salaries and benefits of data processing and legal personnel not directly employed
46 by the assessor;
47 (b) Costs and expenses for computer software, hardware, and maintenance;
48 (c) Costs and expenses of any additional of fice space made necessary in order to carry
49 out the county's maintenance plan;
50 (d) Costs of leased equipment;
51 (e) Costs of aerial photography .
137.1050. 1. For the purposes of this section, the following terms shall mean:
2 (1) "Eligible credit amount", the dif ference between an eligible taxpayer's real
3 property tax liability on such taxpayer's homestead for a given tax year , minus the real
4 property tax liability on such homestead in the eligible taxpayer's initial credit year;
5 (2) "Eligible taxpayer", a Missouri resident who:
6 (a) Is sixty-two years of age or older;
7 (b) Is an owner of record of a homestead or has a legal or equitable interest in such
8 property as evidenced by a written instrument; and
9 (c) Is liable for the payment of real property taxes on such homestead;
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10 (3) "Homestead", real property actually occupied by an eligible taxpayer as the
11 primary residence. An eligible taxpayer shall not claim more than one primary residence;
12 (4) "Initial credit year":
13 (a) In the case of a taxpayer that meets all requirements of subdivision (2) of this
14 subsection prior to the year in which a credit is authorized pursuant to subsection 2 of this
15 section, the year in which such credit is authorized;
16 (b) For all other taxpayers, the year in which the taxpayer meets all requirements of
17 subdivision (2) of this subsection.
18
19 If in any tax year subsequent to the eligible taxpayer's initial credit year the eligible taxpayer's
20 real property tax liability is lower than such liability in the initial credit year , such tax year
21 shall be considered the eligible taxpayer's initial credit year for all subsequent tax years. This
22 provision shall not apply if an eligible taxpayer's real property tax liability is lower than such
23 liability in the taxpayer's initial credit year solely due to a reduction in a property tax levy
24 made pursuant to section 321.554.
25 2. (1) Any county authorized to impose a property tax may grant a property tax credit
26 to eligible taxpayers residing in such county in an amount equal to the taxpayer's eligible
27 credit amount, provided that:
28 (a) Such county adopts an ordinance authorizing such credit; or
29 (b) a. A petition in support of a referendum on such a credit is signed by at least five
30 percent of the registered voters of such county voting in the last gubernatorial election and the
31 petition is delivered to the governing body of the county , which shall subsequently hold a
32 referendum on such credit.
33 b. The ballot of submission for the question submitted to the voters pursuant to
34 paragraph (b) of this subdivision shall be in substantially the following form:
35 Shall the County of ______ exempt senior citizens aged 62 and
36 older from increases in the property tax liability due on such
37 senior citizens' primary residence?
38 YES NO
39
40 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
41 favor of the proposal, then the credit shall be in effect.
42 (2) An ordinance adopted pursuant to paragraph (a) of subdivision (1) of this
43 subsection shall not preclude such ordinance from being amended or superseded by a petition
44 subsequently adopted pursuant to paragraph (b) of subdivision (1) of this subsection.
45 3. (1) A county granting credit pursuant to this section shall apply such credit when
46 calculating the eligible taxpayer's property tax liability for the tax year . The amount of the
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47 credit shall be noted on the statement of tax due sent to the eligible taxpayer by the county
48 collector . The county governing body may adopt reasonable procedures in order to carry out
49 the purposes and intent of this section, provided that the county shall not adopt any procedure
50 that limits the definition or scope of eligible credit amount or eligible taxpayer as defined in
51 this section.
52 (2) If an eligible taxpayer makes new construction and improvements to such eligible
53 taxpayer's homestead, the real property tax liability for the taxpayer's initial credit year shall
54 be increased to reflect the real property tax liability attributable to such new construction and
55 improvements.
56 (3) If an eligible taxpayer's homestead is annexed into a taxing jurisdiction to which
57 such eligible taxpayer did not owe real property tax in the eligible taxpayer's initial credit
58 year , then the real property tax liability for the taxpayer's initial credit year shall be increased
59 to reflect the real property tax liability owed to the annexing taxing jurisdiction.
60 4. For the purposes of calculating property tax levies pursuant to section 137.073, the
61 total amount of credits authorized by a county pursuant to this section shall be considered tax
62 revenue, as such term is defined in section 137.073, actually received.
63 5. A county granting a tax credit pursuant to this section shall notify each political
64 subdivision within such county of the total credit amount applicable to such political
65 subdivision by no later than November thirtieth of each year .
66 6. Subject to appr opriation, the state shall r eimburse, on an annual basis, any
67 political subdivision of this state for any decrease in reven ue due to the pr ovisions of this
68 section in accordance with the pro visions of Article X, Section 6(a) of the Constitution of
69 Missouri.
137.1055. 1. For the purposes of this section, the following terms shall mean:
2 (1) "County", a five percent county or a zero percent county;
3 (2) "Five percent county":
4 (a) Any county with more than forty thousand but fewer than fifty thousand
5 inhabitants and with a county seat with more than fourteen thousand but fewer than eighteen
6 thousand inhabitants;
7 (b) Any county with more than five thousand but fewer than six thousand inhabitants
8 and with a county seat with fewer than nine hundred inhabitants;
9 (c) Any county with more than twenty-five thousand but fewer than thirty thousand
10 inhabitants and with a county seat with more than eight thousand but fewer than twelve
11 thousand inhabitants;
12 (d) Any county with more than twelve thousand five hundred but fewer than fourteen
13 thousand inhabitants and with a county seat with more than five thousand but fewer than six
14 thousand inhabitants;
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15 (e) Any county with more than fifteen thousand seven hundred but fewer than
16 seventeen thousand six hundred inhabitants and with a county seat with more than two
17 thousand but fewer than three thousand inhabitants;
18 (f) Any county with more than eight thousand but fewer than eight thousand nine
19 hundred inhabitants and with a county seat with more than six hundred seventy but fewer than
20 seven hundred thirty inhabitants;
21 (g) Any county with more than fourteen thousand but fewer than fifteen thousand
22 seven hundred inhabitants and with a county seat with more than five thousand five hundred
23 but fewer than eight thousand inhabitants;
24 (h) Any county with more than nine thousand nine hundred but fewer than eleven
25 thousand inhabitants and with a county seat with more than one thousand five hundred but
26 fewer than two thousand five hundred inhabitants;
27 (i) Any county with more than twenty-five thousand but fewer than thirty thousand
28 inhabitants and with a county seat with more than five hundred but fewer than two thousand
29 five hundred inhabitants;
30 (j) Any county with more than nine thousand nine hundred but fewer than eleven
31 thousand inhabitants and with a county seat with more than three hundred but fewer than six
32 hundred inhabitants;
33 (k) Any county with more than seventeen thousand six hundred but fewer than
34 nineteen thousand inhabitants and with a county seat with more than five thousand fifty but
35 fewer than seven thousand inhabitants;
36 (l) Any county with more than five thousand but fewer than six thousand inhabitants
37 and with a county seat with more than nine hundred but fewer than one thousand six hundred
38 inhabitants;
39 (m) Any county with more than eight thousand but fewer than eight thousand nine
40 hundred inhabitants and with a county seat with fewer than three hundred inhabitants;
41 (n) Any county with more than eight thousand but fewer than eight thousand nine
42 hundred inhabitants and with a county seat with more than three thousand three hundred but
43 fewer than five thousand inhabitants;
44 (o) Any county with more than seven thousand but fewer than eight thousand
45 inhabitants and with a county seat with fewer than four hundred eighty inhabitants;
46 (p) Any county with more than nineteen thousand but fewer than twenty-two
47 thousand inhabitants and with a county seat with more than two thousand two hundred twenty
48 but fewer than two thousand five hundred inhabitants;
49 (q) Any county with more than eight thousand but fewer than eight thousand nine
50 hundred inhabitants and with a county seat with more than one thousand three hundred but
51 fewer than two thousand inhabitants;
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52 (r) Any county with more than eleven thousand but fewer than twelve thousand five
53 hundred inhabitants and with a county seat with more than one thousand but fewer than two
54 thousand inhabitants;
55 (s) Any county with more than six thousand but fewer than seven thousand
56 inhabitants and with a county seat with more than one thousand but fewer than one thousand
57 eight hundred inhabitants;
58 (t) Any county with more than eight thousand nine hundred but fewer than nine
59 thousand nine hundred inhabitants and with a county seat with more than five thousand but
60 fewer than six thousand inhabitants;
61 (u) Any county with more than eight thousand but fewer than eight thousand nine
62 hundred inhabitants and with a county seat with more than two thousand but fewer than three
63 thousand three hundred inhabitants;
64 (v) Any county with more than four thousand but fewer than four thousand five
65 hundred inhabitants and with a county seat with more than eight hundred inhabitants;
66 (w) Any county with more than eleven thousand but fewer than twelve thousand five
67 hundred inhabitants and with a county seat with more than one hundred but fewer than five
68 hundred inhabitants;
69 (x) Any county with more than fourteen thousand but fewer than fifteen thousand
70 seven hundred inhabitants and with a county seat with more than eight thousand but fewer
71 than ten thousand inhabitants;
72 (y) Any county with more than two thousand but fewer than three thousand six
73 hundred inhabitants;
74 (z) Any county with more than nineteen thousand but fewer than twenty-two
75 thousand inhabitants and with a county seat with more than ten thousand but fewer than
76 thirteen thousand inhabitants;
77 (aa) Any county with more than five thousand but fewer than six thousand inhabitants
78 and with a county seat with more than one thousand six hundred but fewer than two thousand
79 six hundred inhabitants;
80 (bb) Any county with fewer than two thousand inhabitants;
81 (cc) Any county with more than nineteen thousand but fewer than twenty-two
82 thousand inhabitants and with a county seat with more than one thousand but fewer than two
83 thousand two hundred twenty inhabitants;
84 (dd) Any county with more than fourteen thousand but fewer than fifteen thousand
85 seven hundred inhabitants and with a county seat with more than one thousand but fewer than
86 two thousand inhabitants;
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87 (ee) Any county with more than fifteen thousand seven hundred but fewer than
88 seventeen thousand six hundred inhabitants and with a county seat with more than three
89 thousand but fewer than three thousand six hundred inhabitants;
90 (f f) Any county with more than nineteen thousand but fewer than twenty-two
91 thousand inhabitants and with a county seat with more than eight thousand five hundred but
92 fewer than ten thousand inhabitants;
93 (gg) Any county with more than eight thousand but fewer than eight thousand nine
94 hundred inhabitants and with a county seat with more than six hundred but fewer than six
95 hundred seventy inhabitants;
96 (hh) Any county with more than forty thousand but fewer than fifty thousand
97 inhabitants and with a county seat with more than twenty-one thousand but fewer than thirty-
98 one thousand inhabitants;
99 (ii) Any county with more than thirty thousand but fewer than thirty-five thousand
100 inhabitants and with a county seat with more than nine thousand but fewer than thirteen
101 thousand inhabitants;
102 (jj) Any county with more than eight thousand nine hundred but fewer than nine
103 thousand nine hundred inhabitants and with a county seat with fewer than one thousand
104 inhabitants;
105 (kk) Any county with more than nineteen thousand but fewer than twenty-two
106 thousand inhabitants and with a county seat with more than six thousand but fewer than eight
107 thousand five hundred inhabitants;
108 (ll) Any county with more than fifteen thousand seven hundred but fewer than
109 seventeen thousand six hundred inhabitants and with a county seat with more than seven
110 thousand but fewer than nine thousand inhabitants;
111 (mm) Any county with more than twenty-two thousand but fewer than twenty-five
112 thousand inhabitants and with a county seat with more than twelve thousand five hundred but
113 fewer than sixteen thousand inhabitants;
114 (nn) Any county with more than thirty thousand but fewer than thirty-five thousand
115 inhabitants and with a county seat with more than three thousand eight hundred but fewer
116 than six thousand inhabitants;
117 (oo) Any county with more than twenty-two thousand but fewer than twenty-five
118 thousand inhabitants and with a county seat with more than five thousand but fewer than eight
119 thousand inhabitants;
120 (pp) Any county with more than twenty-two thousand but fewer than twenty-five
121 thousand inhabitants and with a county seat with more than one thousand four hundred but
122 fewer than one thousand nine hundred inhabitants;
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123 (qq) Any county with more than sixty thousand but fewer than seventy thousand
124 inhabitants;
125 (rr) Any county with more than seventeen thousand six hundred but fewer than
126 nineteen thousand inhabitants and with a county seat with more than four thousand but fewer
127 than five thousand fifty inhabitants;
128 (ss) Any county with more than twenty-two thousand but fewer than twenty-five
129 thousand inhabitants and with a county seat with more than two thousand three hundred but
130 fewer than four thousand inhabitants;
131 (tt) Any county with more than one hundred thousand but fewer than one hundred
132 twenty thousand inhabitants and with a county seat with more than four thousand but fewer
133 than six thousand inhabitants;
134 (uu) Any county with more than eighty thousand but fewer than one hundred
135 thousand inhabitants and with a county seat with more than seventy thousand but fewer than
136 eighty thousand inhabitants;
137 (vv) Any county with more than twenty-five thousand but fewer than thirty thousand
138 inhabitants and with a county seat with more than fourteen thousand but fewer than twenty
139 thousand inhabitants;
140 (ww) Any county with more than twenty-two thousand but fewer than twenty-five
141 thousand inhabitants and with a county seat with more than nine thousand but fewer than
142 twelve thousand five hundred inhabitants;
143 (xx) Any county with more than six thousand but fewer than seven thousand
144 inhabitants and with a county seat with more than one thousand eight hundred but fewer than
145 two thousand five hundred inhabitants;
146 (yy) Any county with more than three thousand six hundred but fewer than four
147 thousand inhabitants;
148 (zz) Any county with more than nine thousand nine hundred but fewer than eleven
149 thousand inhabitants and with a county seat with fewer than two hundred inhabitants;
150 (aaa) Any county with more than fourteen thousand but fewer than fifteen thousand
151 seven hundred inhabitants and with a county seat with more than four thousand nine hundred
152 but fewer than five thousand five hundred inhabitants;
153 (bbb) Any county with more than twenty-five thousand but fewer than thirty thousand
154 inhabitants and with a county seat with more than two thousand five hundred but fewer than
155 six thousand inhabitants;
156 (ccc) Any county with more than eight thousand but fewer than eight thousand nine
157 hundred inhabitants and with a county seat with more than eight hundred but fewer than one
158 thousand three hundred inhabitants;
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159 (ddd) Any county with more than four thousand five hundred but fewer than five
160 thousand inhabitants and with a county seat with more than one thousand seven hundred
161 thirty-three inhabitants;
162 (eee) Any county with more than nine thousand nine hundred but fewer than eleven
163 thousand inhabitants and with a county seat with more than six hundred but fewer than one
164 thousand inhabitants;
165 (f ff) Any county with more than twenty-two thousand but fewer than twenty-five
166 thousand inhabitants and with a county seat with more than nine hundred but fewer than one
167 thousand four hundred inhabitants;
168 (ggg) Any county with more than four thousand but fewer than four thousand five
169 hundred inhabitants and with a county seat with fewer than eight hundred inhabitants;
170 (hhh) Any county with more than four thousand five hundred but fewer than five
171 thousand inhabitants and with a county seat with fewer than one thousand seven hundred
172 thirty-three inhabitants;
173 (iii) Any county with more than six thousand but fewer than seven thousand
174 inhabitants and with a county seat with more than four hundred but fewer than one thousand
175 inhabitants;
176 (jjj) Any county with more than one hundred twenty thousand but fewer than one
177 hundred fifty thousand inhabitants;
178 (kkk) Any county with more than fifty thousand but fewer than sixty thousand
179 inhabitants and with a county seat with more than ten thousand but fewer than twelve
180 thousand six hundred inhabitants;
181 (lll) Any county with more than nine thousand nine hundred but fewer than eleven
182 thousand inhabitants and with a county seat with more than one thousand but fewer than one
183 thousand five hundred inhabitants;
184 (mmm) Any county with more than eighty thousand but fewer than one hundred
185 thousand inhabitants and with a county seat with more than thirteen thousand but fewer than
186 seventeen thousand inhabitants;
187 (nnn) Any county with more than eight thousand nine hundred but fewer than nine
188 thousand nine hundred inhabitants and with a county seat with more than one thousand but
189 fewer than two thousand inhabitants;
190 (ooo) Any county with more than twelve thousand five hundred but fewer than
191 fourteen thousand inhabitants and with a county seat with more than four thousand but fewer
192 than five thousand inhabitants;
193 (ppp) Any county with more than seventeen thousand six hundred but fewer than
194 nineteen thousand inhabitants and with a county seat with more than eight thousand but fewer
195 than ten thousand inhabitants;
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196 (qqq) Any county with more than six thousand but fewer than seven thousand
197 inhabitants and with a county seat with fewer than three hundred inhabitants;
198 (rrr) Any county with more than thirty-five thousand but fewer than forty thousand
199 inhabitants and with a county seat with more than five hundred but fewer than two thousand
200 inhabitants;
201 (sss) Any county with more than fifteen thousand seven hundred but fewer than
202 seventeen thousand six hundred inhabitants and with a county seat with more than four
203 thousand two hundred ten but fewer than six thousand inhabitants;
204 (ttt) Any county with more than forty thousand but fewer than fifty thousand
205 inhabitants and with a county seat with more than ten thousand but fewer than fourteen
206 thousand inhabitants;
207 (uuu) Any county with more than fifty thousand but fewer than sixty thousand
208 inhabitants and with a county seat with more than twelve thousand six hundred but fewer than
209 fifteen thousand inhabitants;
210 (vvv) Any county with more than eleven thousand but fewer than twelve thousand
211 five hundred inhabitants and with a county seat with more than two thousand but fewer than
212 two thousand eight hundred fifty inhabitants;
213 (www) Any county with more than fifteen thousand seven hundred but fewer than
214 seventeen thousand six hundred inhabitants and with a county seat with more than three
215 thousand six hundred but fewer than four thousand two hundred ten inhabitants;
216 (3) "Eligible credit amount", the dif ference between an eligible taxpayer's real
217 property tax liability on such taxpayer's homestead for a given tax year , minus the real
218 property tax liability on such homestead in the eligible taxpayer's initial credit year , provided
219 that, for five percent counties, the real property tax liability on an eligible taxpayer's
220 homestead as determined in the taxpayer's initial credit year may be increased by no more
221 than five percent per year or the percent increase in the Consumer Price Index for All Urban
222 Consumers, as published by the Bureau of Labor Statistics, whichever is greater , and for zero
223 percent counties, the real property tax liability on an eligible taxpayer's homestead shall not
224 be increased above the liability incurred during the initial credit year . For all counties, an
225 eligible taxpayer's real property tax liability shall be increased to reflect any increase in tax
226 liability derived from any new property tax levy or an increase in an existing property tax levy
227 approved by the voters subsequent to an eligible taxpayer's initial credit year , provided that,
228 for five percent counties, such increase shall not be considered for the purposes of calculating
229 the allowable increase in an eligible taxpayer's real property tax liability as provided in this
230 subdivision;
231 (4) "Eligible taxpayer", a Missouri resident who:
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232 (a) Is an owner of record of a homestead or has a legal or equitable interest in such
233 property as evidenced by a written instrument; and
234 (b) Is liable for the payment of real property taxes on such homestead;
235 (5) "Homestead", real property actually occupied by an eligible taxpayer as the
236 primary residence. An eligible taxpayer shall not claim more than one primary residence;
237 (6) "Initial credit year", the 2024 tax year .
238
239 If in any tax year subsequent to the eligible taxpayer's initial credit year the eligible taxpayer's
240 real property tax liability is lower than such liability in the initial credit year , such tax year
241 shall be considered the eligible taxpayer's initial credit year for all subsequent tax years;
242 (7) "Zero percent county":
243 (a) Any county with more than one hundred thousand but fewer than one hundred
244 twenty thousand inhabitants and with a county seat with more than nine thousand but fewer
245 than eleven thousand inhabitants;
246 (b) Any county with more than fifty thousand but fewer than sixty thousand
247 inhabitants and with a county seat with more than seventeen thousand but fewer than twenty-
248 one thousand inhabitants;
249 (c) Any county with more than one hundred thousand but fewer than one hundred
250 twenty thousand inhabitants and with a county seat with more than twelve thousand but fewer
251 than fourteen thousand inhabitants;
252 (d) Any county with more than fourteen thousand but fewer than fifteen thousand
253 seven hundred inhabitants and with a county seat with more than two thousand but fewer than
254 three thousand inhabitants;
255 (e) Any county with more than twelve thousand five hundred but fewer than fourteen
256 thousand inhabitants and with a county seat with more than one thousand but fewer than two
257 thousand inhabitants;
258 (f) Any county with more than thirty-five thousand but fewer than forty thousand
259 inhabitants and with a county seat with more than eight thousand but fewer than ten thousand
260 inhabitants;
261 (g) Any county with more than two hundred thousand but fewer than two hundred
262 thirty thousand inhabitants;
263 (h) Any county with more than eleven thousand but fewer than twelve thousand five
264 hundred inhabitants and with a county seat with more than two thousand eight hundred fifty
265 but fewer than four thousand inhabitants;
266 (i) Any county with more than thirty-five thousand but fewer than forty thousand
267 inhabitants and with a county seat with more than ten thousand but fewer than fourteen
268 thousand inhabitants;
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269 (j) Any county with more than eight thousand but fewer than eight thousand nine
270 hundred inhabitants and with a county seat with more than seven hundred thirty but fewer
271 than eight hundred inhabitants;
272 (k) Any county with more than seven thousand but fewer than eight thousand
273 inhabitants and with a county seat with more than four hundred eighty but fewer than one
274 thousand inhabitants;
275 (l) Any county with more than thirty thousand but fewer than thirty-five thousand
276 inhabitants and with a county seat with more than two hundred but fewer than nine hundred
277 inhabitants;
278 (m) Any county with more than fifty thousand but fewer than sixty thousand
279 inhabitants and with a county seat with more than one thousand but fewer than four thousand
280 inhabitants;
281 (n) Any county with more than twenty-two thousand but fewer than twenty-five
282 thousand inhabitants and with a county seat with more than one thousand nine hundred but
283 fewer than two thousand three hundred inhabitants;
284 (o) Any county with more than thirty thousand but fewer than thirty-five thousand
285 inhabitants and with a county seat with more than two thousand but fewer than three thousand
286 eight hundred inhabitants;
287 (p) Any county with more than eighty thousand but fewer than one hundred thousand
288 inhabitants and with a county seat with more than twenty thousand but fewer than twenty-five
289 thousand inhabitants;
290 (q) Any county with more than thirty-five thousand but fewer than forty thousand
291 inhabitants and with a county seat with more than two thousand but fewer than five thousand
292 inhabitants;
293 (r) Any county with more than twenty-two thousand but fewer than twenty-five
294 thousand inhabitants and with a county seat with more than five hundred but fewer than nine
295 hundred inhabitants;
296 (s) Any county with more than four hundred thousand but fewer than five hundred
297 thousand inhabitants;
298 (t) Any county with more than eleven thousand but fewer than twelve thousand five
299 hundred inhabitants and with a county seat with more than four thousand but fewer than five
300 thousand inhabitants;
301 (u) Any county with more than seven thousand but fewer than eight thousand
302 inhabitants and with a county seat with more than one thousand but fewer than two thousand
303 inhabitants;
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304 (v) Any county with more than thirty-five thousand but fewer than forty thousand
305 inhabitants and with a county seat with more than five thousand but fewer than eight thousand
306 inhabitants.
307 2. By no later than the municipal election in April 2026, a county shall place on the
308 ballot a question of whether to grant a property tax credit pursuant to this section to eligible
309 taxpayers residing in such county in an amount equal to the taxpayer's eligible credit amount.
310 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in
311 favor of the proposal, then the credit shall be in effect and the county shall grant such property
312 tax credit to eligible taxpayers residing in such county in an amount equal to the taxpayer's
313 eligible credit amount.
314 3. (1) A county granting a credit pursuant to this section shall apply such credit when
315 calculating the eligible taxpayer's property tax liability for the tax year . The amount of the
316 credit shall be noted on the statement of tax due sent to the eligible taxpayer by the county
317 collector . The county governing body may adopt reasonable procedures in order to carry out
318 the purposes and intent of this section, provided that the county shall not adopt any procedure
319 that limits the definition or scope of eligible credit amount or eligible taxpayer as defined in
320 this section.
321 (2) If an eligible taxpayer makes new construction and improvements to such eligible
322 taxpayer's homestead, the real property tax liability for the taxpayer's initial credit year shall
323 be increased to reflect the real property tax liability attributable to such new construction and
324 improvements.
325 (3) If an eligible taxpayer's homestead is annexed into a taxing jurisdiction to which
326 such eligible taxpayer did not owe real property tax in the eligible taxpayer's initial credit
327 year , then the real property tax liability for the taxpayer's initial credit year shall be increased
328 to reflect the real property tax liability owed to the annexing taxing jurisdiction.
329 4. For the purposes of calculating property tax levies pursuant to section 137.073, the
330 total amount of credits authorized by a county pursuant to this section shall be considered tax
331 revenue, as such term is defined in section 137.073, actually received.
332 5. A county granting a tax credit pursuant to this section shall notify each political
333 subdivision within such county of the total credit amount applicable to such political
334 subdivision by no later than November thirtieth of each year .
335 6. No taxpayer shall be authorized to claim a property tax credit pursuant to this
336 section and section 137.1050 for the same homestead.
337 7. Subject to appr opriation, the state shall r eimburse, on an annual basis, any
338 political subdivision of this state for any decrease in reven ue due to the pr ovisions of this
339 section in accordance with the pro visions of Article X, Section 6(a) of the Constitution of
340 Missouri.
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139.031. 1. (1) Any taxpayer may protest all or any part of any current taxes
2 assessed against the taxpayer , except taxes collected by the director of revenue of Missouri.
3 Any such taxpayer desiring to pay any current taxes under protest or while paying taxes based
4 upon a disputed assessment shall, at the time of paying such taxes, make full payment of the
5 current tax bill before the delinquency date and file with the collector a written statement
6 setting forth the grounds on which the protest is based. The statement shall include the true
7 value in money claimed by the taxpayer if disputed. An appeal before the state tax
8 commission shall not be dismissed on the grounds that a taxpayer failed to file a written
9 statement when paying taxes based upon a disputed assessment.
10 (2) (a) The governing body of any county may by ordinance or order pr ovide for
11 partial payments on res idential real pr operty taxes assessed and in dispute, when a
12 taxpayer has appealed an assessment that increa sed by an amount gr eater than double
13 the average incr ease in the given county's r esidential assessment, at the option of the
14 taxpayer .
15 (b) The county may enter into an agr eement with a taxpayer that r equir es the
16 taxpayer to make a minimum payment that is grea ter than or equal to the tax liability
17 assessed on the r esidential real prop erty in the pr evious year plus any additional tax
18 liability due to impr ovements since the pr evious year's valuation and to pay the
19 r emainder due, if any , after all appeals and final judgment has been enter ed, with
20 inter est on the rem aining disputed amount deferred but without penalty .
21 (c) If a taxpayer fails to make the initial appr oved partial payment of the
22 r esidential rea l pr operty taxes owed to the county on or before the due date as
23 determined by the agree ment, such county shall charge the taxpayer interes t on the
24 amount of prop erty taxes still owed for that year , which shall include the late partial
25 payment amount and the deferred payment amount. No county shall charge a taxpayer
26 inter est on any amount of pr operty taxes the taxpayer has alre ady paid. Delinquent
27 r esidential r eal pr operty taxes under this subdivision shall bear interes t at the rate
28 pr ovided by section 140.100 but shall not be subject to any fees or other penalty .
29 2. Upon receiving payment of current taxes under protest under subsection 1 of this
30 section or upon receiving from the state tax commission or the circuit court notice of an
31 appeal from the state tax commission or the circuit court under section 138.430, along with
32 full payment of the current tax bill before the delinquency date, the collector shall disburse to
33 the proper of ficial all portions of taxes not protested or not disputed by the taxpayer and shall
34 impound in a separate fund all portions of such taxes which are protested or in dispute. Every
35 taxpayer protesting the payment of current taxes under subsection 1 of this section shall,
36 within ninety days after filing his protest, commence an action against the collector by filing a
37 petition for the recovery of the amount protested in the circuit court of the county in which the
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38 collector maintains his of fice. If any taxpayer so protesting his taxes under subsection 1 of
39 this section shall fail to commence an action in the circuit court for the recovery of the taxes
40 protested within the time prescribed in this subsection, such protest shall become null and
41 void and of no ef fect, and the collector shall then disburse to the proper of ficial the taxes
42 impounded, and any interest earned thereon, as provided above in this subsection.
43 3. No action against the collector shall be commenced by any taxpayer who has,
44 ef fective for the current tax year , filed with the state tax commission or the circuit court a
45 timely and proper appeal of the assessment of the taxpayer's property . The portion of taxes in
46 dispute from an appeal of an assessment shall be impounded in a separate fund and the
47 commission in its decision and order issued under chapter 138 or the circuit court in its
48 judgment may order all or any part of such taxes refunded to the taxpayer , or may authorize
49 the collector to release and disburse all or any part of such taxes.
50 4. T rial of the action for recovery of taxes protested under subsection 1 of this section
51 in the circuit court shall be in the manner prescribed for nonjury civil proceedings, and, after
52 determination of the issues, the court shall make such orders as may be just and equitable to
53 refund to the taxpayer all or any part of the current taxes paid under protest, together with any
54 interest earned thereon, or to authorize the collector to release and disburse all or any part of
55 the impounded taxes, and any interest earned thereon, to the appropriate of ficials of the taxing
56 authorities. Either party to the proceedings may appeal the determination of the circuit court.
57 5. All the county collectors of taxes, and the collector of taxes in any city not within a
58 county , shall, upon written application of a taxpayer , refund or credit against the taxpayer's
59 tax liability in the following [ taxable ] tax year and subsequent consecutive [ taxable ] tax years
60 until the taxpayer has received credit in full for any real or personal property tax mistakenly
61 or erroneously levied against the taxpayer and collected in whole or in part by the collector .
62 Such application shall be filed within three years after the tax is mistakenly or erroneously
63 paid. The governing body , or other appropriate body or of ficial of the county or city not
64 within a county , shall make available to the collector funds necessary to make refunds under
65 this subsection by issuing warrants upon the fund to which the mistaken or erroneous
66 payment has been credited, or otherwise.
67 6. No taxpayer shall receive any interest on any money paid in by the taxpayer
68 erroneously .
69 7. All protested taxes impounded under protest under subsection 1 of this section and
70 all disputed taxes impounded under notice as required by section 138.430 shall be invested by
71 the collector in the same manner as assets specified in section 30.260 for investment of state
72 moneys. A taxpayer who is entitled to a refund of protested or disputed taxes shall also
73 receive the interest earned on the investment thereof. If the collector is ordered to release and
74 disburse all or part of the taxes paid under protest or dispute to the proper of ficial, such taxes
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75 shall be disbursed along with the proportional amount of interest earned on the investment of
76 the taxes due the particular taxing authority .
77 8. Any taxing authority may request to be notified by the county collector of current
78 taxes paid under protest. Such request shall be in writing and submitted on or before
79 February first next following the delinquent date of current taxes paid under protest or
80 disputed, and the county collector shall provide such information on or before March first of
81 the same year to the requesting taxing authority of the taxes paid under protest and disputed
82 taxes which would be received by such taxing authority if the funds were not the subject of a
83 protest or dispute. Any taxing authority may apply to the circuit court of the county or city
84 not within a county in which a collector has impounded protested or disputed taxes under this
85 section and, upon a satisfactory showing that such taxing authority would receive such
86 impounded tax funds if they were not the subject of a protest or dispute and that such taxing
87 authority has the financial ability and legal capacity to repay such impounded tax funds in the
88 event a decision ordering a refund to the taxpayer is subsequently made, the circuit court shall
89 order , pendente lite, the disbursal of all or any part of such impounded tax funds to such
90 taxing authority . The circuit court issuing an order under this subsection shall retain
91 jurisdiction of such matter for further proceedings, if any , to compel restitution of such tax
92 funds to the taxpayer . In the event that any protested or disputed tax funds refunded to a
93 taxpayer were disbursed to a taxing authority under this subsection instead of being held and
94 invested by the collector under subsection 7 of this section, the taxpayer shall be entitled to
95 interest on all refunded tax funds at the annual rate calculated by the state treasurer and
96 applied by the director of revenue under section 32.068. This measure of interest shall only
97 apply to protested or disputed tax funds actually distributed to a taxing authority pursuant to
98 this subsection. In the event of a refund of protested or disputed tax funds which remain
99 impounded by the collector , the taxpayer shall instead be entitled to the interest actually
100 earned on those refunded impounded tax funds under subsection 7 of this section. Any
101 sovereign or of ficial immunity otherwise applicable to the taxing authorities is hereby waived
102 for all purposes related to this subsection, and the taxpayer is expressly authorized to seek an
103 order enforcing this provision from the circuit court that originally ordered the distribution of
104 the protested or disputed funds, or directly from the state tax commission, if the tax appeal
105 that resulted in the refund was heard and determined by the state tax commission.
106 9. No appeal filed from the circuit court's or state tax commission's determination
107 pertaining to the amount of refund shall stay any order of refund, but the decision filed by any
108 court of last review modifying that determination shall be binding on the parties, and the
109 decision rendered shall be complied with by the party af fected by any modification within
110 ninety days of the date of such decision. No taxpayer shall receive any interest on any
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111 additional award of refund, and the collector shall not receive any interest on any ordered
112 return of refund in whole or in part.
139.053. 1. (1) The governing body of any county[ , excluding township counties, ]
2 may by ordinance or order provide for the payment of all or any part of current real and
3 personal property taxes which are owed, at the option of the taxpayer , on an annual,
4 semiannual or quarterly basis at such times as determined by such governing body .
5 (2) Not later than January 1, 2028, the governing body of each county or city not
6 within a county shall, by order or ordinance, pro vide for the pre -payment of all or any
7 part of curren t r eal pr operty taxes which are owed, at the option of the taxpayer , on an
8 annual, semiannual, or quarterly basis at such times as determined by such governing
9 body .
10 2. The ordinance shall provide the method by which the amount of property taxes
11 owed for the current tax year in which the payments are to be made shall be estimated. The
12 collector shall submit to the governing body the procedures by which taxes will be collected
13 pursuant to the ordinance or order . The estimate shall be based on the previous tax year's
14 liability . A taxpayer's payment schedule shall be based on the estimate divided by the number
15 of pay periods in which payments are to be made. The taxpayer shall at the end of the tax
16 year pay any amounts owed in excess of the estimate for such year . The county shall at the
17 end of the tax year refund to the taxpayer any amounts paid in excess of the property tax owed
18 for such year . No interest shall be paid by the county on excess amounts owed to the
19 taxpayer . Any refund paid the taxpayer pursuant to this subsection shall be an amount paid by
20 the county only once in a calendar year .
21 3. If a taxpayer fails to make an installment payment of a portion of the real or
22 personal property taxes owed to the county , then such county may char ge the taxpayer interest
23 on the amount of property taxes still owed for that year .
24 4. Any governing body enacting the ordinance or order specified in this section shall
25 first agree to provide the county collector with reasonable and necessary funds to implement
26 the ordinance or order .
27 5. Subsection 1 of this section shall not apply to payment for real property taxes by
28 financial institutions, as defined in section 381.410, who pay tax obligations which they
29 service from escrow accounts, as defined in [ T itle 24, Part 3500, Section 17, Code of Federal
30 Regulation ] 12 CFR Section 1024.17 , as amended.
✔
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