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SB1301 • 2026

Modifies provisions relating to the State Tax Commission's ratio studies

Modifies provisions relating to the State Tax Commission's ratio studies

Taxes
Passed Legislature

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

Sponsor
Brattin, Rick; House handler: N/A
Last action
2026-02-18
Official status
Hearing Conducted S Select Committee on Property Taxes and the State Tax Commission Committee
Effective date
2026-08-28

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Modifies provisions relating to the State Tax Commission's ratio studies

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1301 - This act provides that, in any ratio study in which the State Tax Commission evaluates the assessment ratios of the various counties, the Commission shall require that no county's ratio of assessed values is greater than one.

What This Bill Does

  • The following summaries of this bill are available: Print All Summaries Introduced Print SB 1301 - This act provides that, in any ratio study in which the State Tax Commission evaluates the assessment ratios of the various counties, the Commission shall require that no county's ratio of assessed values is greater than one.
  • This act is identical to SB 795 (2025).
  • JOSH NORBERG

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-18 Missouri House of Representatives and Missouri Senate

    Hearing Conducted S Select Committee on Property Taxes and the State Tax Commission Committee

  2. 2026-01-27 S242

    Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee

  3. 2026-01-07 S79

    S First Read

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

    Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

Print

SB 1301 - This act provides that, in any ratio study in which the State Tax Commission evaluates the assessment ratios of the various counties, the Commission shall require that no county's ratio of assessed values is greater than one.

This act is identical to SB 795 (2025).
JOSH NORBERG

Current Bill Text

Read the full stored bill text 
SECOND REGULAR SESSION
SENATE BILL NO. 1301
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BRATTIN.
5190S.02I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 138, RSMo, by adding thereto one new section relating to property taxes.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 138, RSMo, is amended by adding thereto 1
one new section, to be known as section 138.195, to read as 2
follows:3
138.195. Notwithstanding any provision of law to the 1
contrary, in any ratio study in which the commission 2
evaluates the assessment ratios of the various counties, the 3
commission shall require that no county's ratio of assessed 4
values is greater than one. 5
✓