Modifies provisions relating to property taxes

EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
[PERFECTED]
SENATE SUBSTITUTE FOR
SENATE COMMITTEE SUBSTITUTE FOR
SENATE BILLS NOS. 1410 & 853
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR CRAWFORD.
5988S.17P KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 137.016, 137.073, 137.079, 137.115, 137.180, 137.355, 137.490, 137.1050,
139.053, 140.010, and 164.151, RSMo, and to enact in lieu thereof sixteen new sections
relating to property taxes, with a severability clause.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 137.016, 137.073, 137.079, 137.115, 1
137.180, 137.355, 137.490, 137.1050, 139.053, 140.010, and 2
164.151, RSMo, are repealed and sixteen new sections enacted in 3
lieu thereof, to be known as sections 115.240, 137.016, 137.067, 4
137.073, 137.079, 137.115, 137.180, 137.355, 137.490, 137.1050, 5
137.1060, 139.053, 140.010, 164.151, 1, and 2, to read as 6
follows:7
115.240. The election authority for any political 1
subdivision or special district shall label ballot measures 2
relating to taxation that are submitted by such political 3
subdivision or special district to a vote of the people 4
numerically or alphabetically in the order in which they are 5
submitted. No such ballot measure shall be labeled in a 6
descriptive manner aside from its numerical or alphabetical 7
designation. Election authorities may coordinate with each 8
other, or with the secretary of state, to maintain a 9
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database or other record and to ensure that the same measure 10
shared on the ballot of multiple election authorities at the 11
same election will have the same numerical or alphabetical 12
assignment. 13
137.016. 1. As used in Section 4(b) of Article X of 1
the Missouri Constitution, the following terms mean: 2
(1) "Residential property"[,]: 3
(a) All real property improved by a structure which is 4
used or intended to be used for residential living by human 5
occupants[,]; 6
(b) Vacant land in connection with an airport[,]; 7
(c) Land used as a golf course[,]; 8
(d) Manufactured home parks[,]; 9
(e) Bed and breakfast inns in which the owner resides 10
and uses as a primary residence with six or fewer rooms for 11
rent[, and]; 12
(f) Time-share units as defined in section 407.600, 13
except to the extent such units are actually rented and 14
subject to sales tax under subdivision (6) of subsection 1 15
of section 144.020[, but]; and 16
(g) Any single family home owned by an individual or 17
business that is leased for a term of less than thirty 18
consecutive days, in whole or in part, subject to sales tax 19
under subdivision (6) of subsection 1 of section 144.020, 20
provided that the provisions of this paragraph may not apply 21
to such properties in excess of fifteen such properties 22
owned by the same individual or business. For the purposes 23
of this paragraph, the term "business" shall mean a sole 24
proprietor, partnership, or limited liability company. For 25
the purposes of this paragraph for determining the number of 26
single family homes leased for a term of less than thirty 27
consecutive days, in whole or in part, subject to sales tax 28
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under subdivision (6) of subsection 1 of section 144.020 29
owned by an individual or business, all single family homes 30
that are such properties owned by the individual or 31
business, or owned by any business entity in which such 32
individual or business holds any ownership, membership, or 33
beneficial interest, direct or indirect, shall be counted. 34
The provisions of this paragraph shall not be construed to 35
authorize the classification of any real property owned by a 36
corporation as residential property; 37
Residential property shall not include other similar 38
facilities used primarily for transient housing. For the 39
purposes of this section, "transient housing" means all 40
rooms available for rent or lease for which the receipts 41
from the rent or lease of such rooms are subject to state 42
sales tax pursuant to subdivision (6) of subsection 1 of 43
section 144.020; the leasing of a single family home, in 44
whole or in part, for a term of less than thirty consecutive 45
days does not, in itself, constitute "transient housing"; 46
(2) "Agricultural and horticultural property", all 47
real property used for agricultural purposes and devoted 48
primarily to the raising and harvesting of crops; to the 49
feeding, breeding and management of livestock which shall 50
include breeding, showing, and boarding of horses; to 51
dairying, or to any other combination thereof; and buildings 52
and structures customarily associated with farming, 53
agricultural, and horticultural uses. Agricultural and 54
horticultural property shall also include land devoted to 55
and qualifying for payments or other compensation under a 56
soil conservation or agricultural assistance program under 57
an agreement with an agency of the federal government. 58
Agricultural and horticultural property shall further 59
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include any reliever airport. Real property classified as 60
forest croplands shall not be agricultural or horticultural 61
property so long as it is classified as forest croplands and 62
shall be taxed in accordance with the laws enacted to 63
implement Section 7 of Article X of the Missouri 64
Constitution. Agricultural and horticultural property shall 65
also include any sawmill or planing mill defined in the U.S. 66
Department of Labor's Standard Industrial Classification 67
(SIC) Manual under Industry Group 242 with the SIC number 68
2421. Agricultural and horticultural property shall also 69
include urban and community gardens. For the purposes of 70
this section, "urban and community gardens" shall include 71
real property cultivated by residents of a neighborhood or 72
community for the purposes of providing agricultural 73
products, as defined in section 262.900, for the use of 74
residents of the neighborhood or community, and shall not 75
include a garden intended for individual or personal use; 76
(3) "Utility, industrial, commercial, railroad and 77
other real property", all real property used directly or 78
indirectly for any commercial, mining, industrial, 79
manufacturing, trade, professional, business, or similar 80
purpose, including all property centrally assessed by the 81
state tax commission but shall not include floating docks, 82
portions of which are separately owned and the remainder of 83
which is designated for common ownership and in which no one 84
person or business entity owns more than five individual 85
units. All other real property not included in the property 86
listed in subclasses (1) and (2) of Section 4(b) of Article 87
X of the Missouri Constitution, as such property is defined 88
in this section, shall be deemed to be included in the term 89
"utility, industrial, commercial, railroad and other real 90
property". 91
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2. Pursuant to Article X of the state Constitution, 92
any taxing district may adjust its operating levy to recoup 93
any loss of property tax revenue, except revenues from the 94
surtax imposed pursuant to Article X, Subsection 2 of 95
Section 6 of the Constitution, as the result of changing the 96
classification of structures intended to be used for 97
residential living by human occupants which contain five or 98
more dwelling units if such adjustment of the levy does not 99
exceed the highest tax rate in effect subsequent to the 1980 100
tax year. For purposes of this section, loss in revenue 101
shall include the difference between the revenue that would 102
have been collected on such property under its 103
classification prior to enactment of this section and the 104
amount to be collected under its classification under this 105
section. The county assessor of each county or city not 106
within a county shall provide information to each taxing 107
district within its boundaries regarding the difference in 108
assessed valuation of such property as the result of such 109
change in classification. 110
3. All reclassification of property as the result of 111
changing the classification of structures intended to be 112
used for residential living by human occupants which contain 113
five or more dwelling units shall apply to assessments made 114
after December 31, 1994. 115
4. Where real property is used or held for use for 116
more than one purpose and such uses result in different 117
classifications, the county assessor shall allocate to each 118
classification the percentage of the true value in money of 119
the property devoted to each use; except that, where 120
agricultural and horticultural property, as defined in this 121
section, also contains a dwelling unit or units, the farm 122
dwelling, appurtenant residential-related structures and up 123
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to five acres immediately surrounding such farm dwelling 124
shall be residential property, as defined in this section, 125
provided that the portion of property used or held for use 126
as an urban and community garden shall not be residential 127
property. This subsection shall not apply to any reliever 128
airport. 129
5. All real property which is vacant, unused, or held 130
for future use; which is used for a private club, a not-for- 131
profit or other nonexempt lodge, club, business, trade, 132
service organization, or similar entity; or for which a 133
determination as to its classification cannot be made under 134
the definitions set out in subsection 1 of this section, 135
shall be classified according to its immediate most suitable 136
economic use, which use shall be determined after 137
consideration of: 138
(1) Immediate prior use, if any, of such property; 139
(2) Location of such property; 140
(3) Zoning classification of such property; except 141
that, such zoning classification shall not be considered 142
conclusive if, upon consideration of all factors, it is 143
determined that such zoning classification does not reflect 144
the immediate most suitable economic use of the property; 145
(4) Other legal restrictions on the use of such 146
property; 147
(5) Availability of water, electricity, gas, sewers, 148
street lighting, and other public services for such property; 149
(6) Size of such property; 150
(7) Access of such property to public thoroughfares; 151
and 152
(8) Any other factors relevant to a determination of 153
the immediate most suitable economic use of such property. 154
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6. All lands classified as forest croplands shall not, 155
for taxation purposes, be classified as subclass (1), 156
subclass (2), or subclass (3) real property, as such classes 157
are prescribed in Section 4(b) of Article X of the Missouri 158
Constitution and defined in this section, but shall be taxed 159
in accordance with the laws enacted to implement Section 7 160
of Article X of the Missouri Constitution. 161
7. An assessor shall not reclassify any real property 162
from one subclass of real property to another subclass of 163
real property without first providing written notice to the 164
owner of record of such property and offering an opportunity 165
for an in-person consultation with the owner of record. 166
137.067. Notwithstanding any other provision of law to 1
the contrary, any ballot measure seeking approval to add, 2
change, or modify a tax on residential real property shall 3
express the effect of the proposed change within the ballot 4
language in terms of the change in real dollars owed per one 5
hundred thousand dollars of a property's market valuation. 6
137.073. 1. As used in this section, the following 1
terms mean: 2
(1) "General reassessment", changes in value, entered 3
in the assessor's books, of a substantial portion of the 4
parcels of real property within a county resulting wholly or 5
partly from reappraisal of value or other actions of the 6
assessor or county equalization body or ordered by the state 7
tax commission or any court; 8
(2) "Tax rate", "rate", or "rate of levy", singular or 9
plural, includes the tax rate for each purpose of taxation 10
of property a taxing authority is authorized to levy without 11
a vote and any tax rate authorized by election, including 12
bond interest and sinking fund; 13
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(3) "Tax rate ceiling", a tax rate as revised by the 14
taxing authority to comply with the provisions of this 15
section or when a court has determined the tax rate; except 16
that, other provisions of law to the contrary 17
notwithstanding, a school district may levy the operating 18
levy for school purposes required for the current year 19
pursuant to subsection 2 of section 163.021, less all 20
adjustments required pursuant to Article X, Section 22 of 21
the Missouri Constitution, if such tax rate does not exceed 22
the highest tax rate in effect subsequent to the 1980 tax 23
year. This is the maximum tax rate that may be levied, 24
unless a higher tax rate ceiling is approved by voters of 25
the political subdivision as provided in this section; 26
(4) "Tax revenue", when referring to the previous 27
year, means the actual receipts from ad valorem levies on 28
all classes of property, including state-assessed property, 29
in the immediately preceding fiscal year of the political 30
subdivision, plus an allowance for taxes billed but not 31
collected in the fiscal year and plus an additional 32
allowance for the revenue which would have been collected 33
from property which was annexed by such political 34
subdivision but which was not previously used in determining 35
tax revenue pursuant to this section. The term "tax 36
revenue" shall not include any receipts from ad valorem 37
levies on any property of a railroad corporation or a public 38
utility, as these terms are defined in section 386.020, 39
which were assessed by the assessor of a county or city in 40
the previous year but are assessed by the state tax 41
commission in the current year. All school districts and 42
those counties levying sales taxes pursuant to chapter 67 43
shall include in the calculation of tax revenue an amount 44
equivalent to that by which they reduced property tax levies 45
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as a result of sales tax pursuant to section 67.505 and 46
section 164.013 [or as excess home dock city or county fees 47
as provided in subsection 4 of section 313.820] in the 48
immediately preceding fiscal year but not including any 49
amount calculated to adjust for prior years. For purposes 50
of political subdivisions which were authorized to levy a 51
tax in the prior year but which did not levy such tax or 52
levied a reduced rate, the term "tax revenue", as used in 53
relation to the revision of tax levies mandated by law, 54
shall mean the revenues equal to the amount that would have 55
been available if the voluntary rate reduction had not been 56
made. 57
2. (1) Whenever changes in assessed valuation are 58
entered in the assessor's books for any personal property, 59
in the aggregate, or for any subclass of real property as 60
such subclasses are established in Section 4(b) of Article X 61
of the Missouri Constitution and defined in section 137.016, 62
the county clerk in all counties and the assessor of St. 63
Louis City shall notify each political subdivision wholly or 64
partially within the county or St. Louis City of the change 65
in valuation of each subclass of real property, 66
individually, and personal property, in the aggregate, 67
exclusive of new construction and improvements. All 68
political subdivisions shall immediately revise the 69
applicable rates of levy for each purpose for each subclass 70
of real property, individually, and personal property, in 71
the aggregate, for which taxes are levied to the extent 72
necessary to produce from all taxable property, exclusive of 73
new construction and improvements, substantially the same 74
amount of tax revenue as was produced in the previous year 75
for each subclass of real property, individually, and 76
personal property, in the aggregate, except that the rate 77
SS SCS SBs 1410 & 853 10
shall not exceed the greater of the most recent voter- 78
approved rate or the most recent voter-approved rate as 79
adjusted under subdivision (2) of subsection 5 of this 80
section. 81
(2) Any political subdivision that has received 82
approval from voters for a tax increase after August 27, 83
2008, may levy a rate to collect substantially the same 84
amount of tax revenue as the amount of revenue that would 85
have been derived by applying the voter-approved increased 86
tax rate ceiling to the total assessed valuation of the 87
political subdivision as most recently certified by the city 88
or county clerk on or before the date of the election in 89
which such increase is approved, increased by the percentage 90
increase in the consumer price index, as provided by law, 91
except that the [rate] rates of levy for each subclass of 92
real property, individually, and personal property, in the 93
aggregate, shall not exceed the greater of the most recent 94
voter-approved rate or the most recent voter-approved rate 95
as adjusted under subdivision (2) of subsection 5 of this 96
section. Such tax revenue shall not include any receipts 97
from ad valorem levies on any real property which was 98
assessed by the assessor of a county or city in such 99
previous year but is assessed by the assessor of a county or 100
city in the current year in a different subclass of real 101
property. 102
(3) Where the taxing authority is a school district 103
for the purposes of revising the applicable rates of levy 104
for each subclass of real property, the tax revenues from 105
state-assessed railroad and utility property shall be 106
apportioned and attributed to each subclass of real property 107
based on the percentage of the total assessed valuation of 108
SS SCS SBs 1410 & 853 11
the county that each subclass of real property represents in 109
the current [taxable] tax year. 110
(4) As provided in Section 22 of Article X of the 111
constitution, a political subdivision may also revise each 112
levy to allow for inflationary assessment growth occurring 113
within the political subdivision. The inflationary growth 114
factor for any such subclass of real property or personal 115
property shall be limited to the actual assessment growth in 116
such subclass or class, exclusive of new construction and 117
improvements, and exclusive of the assessed value on any 118
real property which was assessed by the assessor of a county 119
or city in the current year in a different subclass of real 120
property, but not to exceed the consumer price index or five 121
percent, whichever is lower. Should the tax revenue of a 122
political subdivision from the various tax rates determined 123
in this subsection be different than the tax revenue that 124
would have been determined from a single tax rate as 125
calculated pursuant to the method of calculation in this 126
subsection prior to January 1, 2003, then the political 127
subdivision shall revise the tax rates of those subclasses 128
of real property, individually, and/or personal property, in 129
the aggregate, [in which there is a tax rate reduction,] 130
pursuant to the provisions of this subsection. Such 131
revision shall yield an amount equal to such difference and 132
shall be apportioned among such subclasses of real property, 133
individually, and/or personal property, in the aggregate, 134
based on the relative assessed valuation of the class or 135
subclasses of property experiencing a tax rate reduction. 136
Such revision in the tax rates of each class or subclass 137
shall be made by computing the percentage of current year 138
adjusted assessed valuation of each class or subclass with a 139
tax rate reduction to the total current year adjusted 140
SS SCS SBs 1410 & 853 12
assessed valuation of the class or subclasses with a tax 141
rate reduction, multiplying the resulting percentages by the 142
revenue difference between the single rate calculation and 143
the calculations pursuant to this subsection and dividing by 144
the respective adjusted current year assessed valuation of 145
each class or subclass to determine the adjustment to the 146
rate to be levied upon each class or subclass of property. 147
The adjustment computed herein shall be multiplied by one 148
hundred, rounded to four decimals in the manner provided in 149
this subsection, and added to the initial rate computed for 150
each class or subclass of property. For school districts 151
that levy separate tax rates on each subclass of real 152
property and personal property in the aggregate, if voters 153
approved a ballot before January 1, 2011, that presented 154
separate stated tax rates to be applied to the different 155
subclasses of real property and personal property in the 156
aggregate, or increases the separate rates that may be 157
levied on the different subclasses of real property and 158
personal property in the aggregate by different amounts, the 159
tax rate that shall be used for the single tax rate 160
calculation shall be a blended rate, calculated in the 161
manner provided under subdivision (1) of subsection 6 of 162
this section. 163
(5) Notwithstanding any provision of this subsection 164
to the contrary, no revision to the rate of levy for 165
personal property shall cause such levy to increase over the 166
levy for personal property from the prior year. 167
3. (1) Where the taxing authority is a school 168
district, it shall be required to revise the rates of levy 169
to the extent necessary to produce from all taxable 170
property, including state-assessed railroad and utility 171
property, which shall be separately estimated in addition to 172
SS SCS SBs 1410 & 853 13
other data required in complying with section 164.011, 173
substantially the amount of tax revenue permitted in this 174
section. In the year following tax rate reduction, the tax 175
rate ceiling may be adjusted to offset such district's 176
reduction in the apportionment of state school moneys due to 177
its reduced tax rate. However, in the event any school 178
district, in calculating a tax rate ceiling pursuant to this 179
section, requiring the estimating of effects of state- 180
assessed railroad and utility valuation or loss of state 181
aid, discovers that the estimates used result in receipt of 182
excess revenues, which would have required a lower rate if 183
the actual information had been known, the school district 184
shall reduce the tax rate ceiling in the following year to 185
compensate for the excess receipts, and the recalculated 186
rate shall become the tax rate ceiling for purposes of this 187
section. 188
(2) For any political subdivision which experiences a 189
reduction in the amount of assessed valuation relating to a 190
prior year, due to decisions of the state tax commission or 191
a court pursuant to sections 138.430 to 138.433, or due to 192
clerical errors or corrections in the calculation or 193
recordation of any assessed valuation: 194
(a) Such political subdivision may revise the tax rate 195
ceiling for each purpose it levies taxes to compensate for 196
the reduction in assessed value occurring after the 197
political subdivision calculated the tax rate ceiling for 198
the particular subclass of real property or for personal 199
property, in the aggregate, in a prior year. Such revision 200
by the political subdivision shall be made at the time of 201
the next calculation of the tax rate for the particular 202
subclass of real property or for personal property, in the 203
aggregate, after the reduction in assessed valuation has 204
SS SCS SBs 1410 & 853 14
been determined and shall be calculated in a manner that 205
results in the revised tax rate ceiling being the same as it 206
would have been had the corrected or finalized assessment 207
been available at the time of the prior calculation; 208
(b) In addition, for up to three years following the 209
determination of the reduction in assessed valuation as a 210
result of circumstances defined in this subdivision, such 211
political subdivision may levy a tax rate for each purpose 212
it levies taxes above the revised tax rate ceiling provided 213
in paragraph (a) of this subdivision to recoup any revenues 214
it was entitled to receive had the corrected or finalized 215
assessment been available at the time of the prior 216
calculation. 217
4. (1) In order to implement the provisions of this 218
section and Section 22 of Article X of the Constitution of 219
Missouri, the term improvements shall apply to both real and 220
personal property. In order to determine the value of new 221
construction and improvements, each county assessor shall 222
maintain a record of real property valuations in such a 223
manner as to identify each year the increase in valuation 224
for each political subdivision in the county as a result of 225
new construction and improvements. The value of new 226
construction and improvements shall include the additional 227
assessed value of all improvements or additions to real 228
property which were begun after and were not part of the 229
prior year's assessment, except that the additional assessed 230
value of all improvements or additions to real property 231
which had been totally or partially exempt from ad valorem 232
taxes pursuant to sections 99.800 to 99.865, sections 233
135.200 to 135.255, and section 353.110 shall be included in 234
the value of new construction and improvements when the 235
property becomes totally or partially subject to assessment 236
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and payment of all ad valorem taxes. The aggregate increase 237
in valuation of personal property for the current year over 238
that of the previous year is the equivalent of the new 239
construction and improvements factor for personal property. 240
Notwithstanding any opt-out implemented pursuant to 241
subsection 14 of section 137.115, the assessor shall certify 242
the amount of new construction and improvements and the 243
amount of assessed value on any real property which was 244
assessed by the assessor of a county or city in such 245
previous year but is assessed by the assessor of a county or 246
city in the current year in a different subclass of real 247
property separately for each of the three subclasses of real 248
property for each political subdivision to the county clerk 249
in order that political subdivisions shall have this 250
information for the purpose of calculating tax rates 251
pursuant to this section and Section 22, Article X, 252
Constitution of Missouri. In addition, the state tax 253
commission shall certify each year to each county clerk the 254
increase in the general price level as measured by the 255
Consumer Price Index for All Urban Consumers for the United 256
States, or its successor publications, as defined and 257
officially reported by the United States Department of 258
Labor, or its successor agency. The state tax commission 259
shall certify the increase in such index on the latest 260
twelve-month basis available on February first of each year 261
over the immediately preceding prior twelve-month period in 262
order that political subdivisions shall have this 263
information available in setting their tax rates according 264
to law and Section 22 of Article X of the Constitution of 265
Missouri. For purposes of implementing the provisions of 266
this section and Section 22 of Article X of the Missouri 267
SS SCS SBs 1410 & 853 16
Constitution, the term "property" means all taxable 268
property, including state-assessed property. 269
(2) Each political subdivision required to revise 270
rates of levy pursuant to this section or Section 22 of 271
Article X of the Constitution of Missouri shall calculate 272
each tax rate it is authorized to levy and, in establishing 273
each tax rate, shall consider each provision for tax rate 274
revision provided in this section and Section 22 of Article 275
X of the Constitution of Missouri, separately and without 276
regard to annual tax rate reductions provided in section 277
67.505 and section 164.013. Each political subdivision 278
shall set each tax rate it is authorized to levy using the 279
calculation that produces the lowest tax rate ceiling. It 280
is further the intent of the general assembly, pursuant to 281
the authority of Section 10(c) of Article X of the 282
Constitution of Missouri, that the provisions of such 283
section be applicable to tax rate revisions mandated 284
pursuant to Section 22 of Article X of the Constitution of 285
Missouri as to reestablishing tax rates as revised in 286
subsequent years, enforcement provisions, and other 287
provisions not in conflict with Section 22 of Article X of 288
the Constitution of Missouri. Annual tax rate reductions 289
provided in section 67.505 and section 164.013 shall be 290
applied to the tax rate as established pursuant to this 291
section and Section 22 of Article X of the Constitution of 292
Missouri, unless otherwise provided by law. 293
5. (1) In all political subdivisions, the tax rate 294
ceiling established pursuant to this section shall not be 295
increased unless approved by a vote of the people. Approval 296
of the higher tax rate shall be by at least a majority of 297
votes cast. When a proposed higher tax rate requires 298
approval by more than a simple majority pursuant to any 299
SS SCS SBs 1410 & 853 17
provision of law or the constitution, the tax rate increase 300
must receive approval by at least the majority required. 301
(2) When voters approve an increase in the tax rate, 302
the amount of the increase shall be added to the tax rate 303
ceiling as calculated pursuant to this section to the extent 304
the total rate does not exceed any maximum rate prescribed 305
by law. If a ballot question presents a stated tax rate for 306
approval rather than describing the amount of increase in 307
the question, the stated tax rate approved shall be adjusted 308
as provided in this section and, so adjusted, shall be the 309
current tax rate ceiling. The increased tax rate ceiling as 310
approved shall be adjusted such that when applied to the 311
current total assessed valuation of the political 312
subdivision, excluding new construction and improvements 313
since the date of the election approving such increase, the 314
revenue derived from the adjusted tax rate ceiling is equal 315
to the sum of: the amount of revenue which would have been 316
derived by applying the voter-approved increased tax rate 317
ceiling to total assessed valuation of the political 318
subdivision, as most recently certified by the city or 319
county clerk on or before the date of the election in which 320
such increase is approved, increased by the percentage 321
increase in the consumer price index, as provided by law. 322
Such adjusted tax rate ceiling may be applied to the total 323
assessed valuation of the political subdivision at the 324
setting of the next tax rate. If a ballot question presents 325
a phased-in tax rate increase, upon voter approval, each tax 326
rate increase shall be adjusted in the manner prescribed in 327
this section to yield the sum of: the amount of revenue 328
that would be derived by applying such voter-approved 329
increased rate to the total assessed valuation, as most 330
recently certified by the city or county clerk on or before 331
SS SCS SBs 1410 & 853 18
the date of the election in which such increase was 332
approved, increased by the percentage increase in the 333
consumer price index, as provided by law, from the date of 334
the election to the time of such increase and, so adjusted, 335
shall be the current tax rate ceiling. 336
(3) The provisions of subdivision (2) of this 337
subsection notwithstanding, if, prior to the expiration of a 338
temporary levy increase, voters approve a subsequent levy 339
increase, the new tax rate ceiling shall remain in effect 340
only until such time as the temporary levy expires under the 341
terms originally approved by a vote of the people, at which 342
time the tax rate ceiling shall be decreased by the amount 343
of the temporary levy increase. If, prior to the expiration 344
of a temporary levy increase, voters of a political 345
subdivision are asked to approve an additional, permanent 346
increase to the political subdivision's tax rate ceiling, 347
voters shall be submitted ballot language that clearly 348
indicates that if the permanent levy increase is approved, 349
the temporary levy shall be made permanent. 350
(4) The governing body of any political subdivision 351
may levy a tax rate lower than its tax rate ceiling and may, 352
in a nonreassessment year, increase that lowered tax rate to 353
a level not exceeding the tax rate ceiling without voter 354
approval in the manner provided under subdivision [(4)] (5) 355
of this subsection. Nothing in this section shall be 356
construed as prohibiting a political subdivision from 357
voluntarily levying a tax rate lower than that which is 358
required under the provisions of this section or from 359
seeking voter approval of a reduction to such political 360
subdivision's tax rate ceiling. 361
[(4)] (5) In a year of general reassessment, a 362
governing body whose tax rate is lower than its tax rate 363
SS SCS SBs 1410 & 853 19
ceiling shall revise its tax rate pursuant to the provisions 364
of subsection 4 of this section as if its tax rate was at 365
the tax rate ceiling. In a year following general 366
reassessment, if such governing body intends to increase its 367
tax rate, the governing body shall conduct a public hearing, 368
and in a public meeting it shall adopt an ordinance, 369
resolution, or policy statement justifying its action prior 370
to setting and certifying its tax rate. The provisions of 371
this subdivision shall not apply to any political 372
subdivision which levies a tax rate lower than its tax rate 373
ceiling solely due to a reduction required by law resulting 374
from sales tax collections. The provisions of this 375
subdivision shall not apply to any political subdivision 376
which has received voter approval for an increase to its tax 377
rate ceiling subsequent to setting its most recent tax rate. 378
(6) (a) As used in this subdivision, the following 379
terms mean: 380
a. "Current tax rate ceiling", the tax rate ceiling in 381
effect before the voters approve a higher tax rate; 382
b. "Increased tax rate ceiling", the new tax rate 383
ceiling in effect after the voters approve a higher tax rate. 384
(b) Notwithstanding any other provision of law to the 385
contrary, when the required majority of voters in a 386
political subdivision passes an increase in the political 387
subdivision's tax rate, the political subdivision shall use 388
the current tax rate ceiling and the increase approved by 389
the voters in establishing the rates of levy for the tax 390
year immediately following the election. 391
(c) If the assessed valuation of real property in such 392
political subdivision is reduced in such tax year 393
immediately following the election, such political 394
subdivision may raise its rates of levy so that the revenue 395
SS SCS SBs 1410 & 853 20
received from its local real property tax rates equals the 396
amount the political subdivision would have received from 397
the increased rates of levy had there been no reduction in 398
the assessed valuation of real property in the political 399
subdivision. 400
6. (1) For the purposes of calculating state aid for 401
public schools pursuant to section 163.031, each taxing 402
authority which is a school district shall determine its 403
proposed tax rate as a blended rate of the classes or 404
subclasses of property. Such blended rate shall be 405
calculated by first determining the total tax revenue of the 406
property within the jurisdiction of the taxing authority, 407
which amount shall be equal to the sum of the products of 408
multiplying the assessed valuation of each class and 409
subclass of property by the corresponding tax rate for such 410
class or subclass, then dividing the total tax revenue by 411
the total assessed valuation of the same jurisdiction, and 412
then multiplying the resulting quotient by a factor of one 413
hundred. Where the taxing authority is a school district, 414
such blended rate shall also be used by such school district 415
for calculating revenue from state-assessed railroad and 416
utility property as defined in chapter 151 and for 417
apportioning the tax rate by purpose. 418
(2) Each taxing authority proposing to levy a tax rate 419
in any year shall notify the clerk of the county commission 420
in the county or counties where the tax rate applies of its 421
tax rate ceiling and its proposed tax rate. Each taxing 422
authority shall express its proposed tax rate in a fraction 423
equal to the nearest one-tenth of a cent, unless its 424
proposed tax rate is in excess of one dollar, then one/one- 425
hundredth of a cent. If a taxing authority shall round to 426
one/one-hundredth of a cent, it shall round up a fraction 427
SS SCS SBs 1410 & 853 21
greater than or equal to five/one-thousandth of one cent to 428
the next higher one/one-hundredth of a cent; if a taxing 429
authority shall round to one-tenth of a cent, it shall round 430
up a fraction greater than or equal to five/one-hundredths 431
of a cent to the next higher one-tenth of a cent. Any 432
taxing authority levying a property tax rate shall provide 433
data, in such form as shall be prescribed by the state 434
auditor by rule, substantiating such tax rate complies with 435
Missouri law. All forms for the calculation of rates 436
pursuant to this section shall be promulgated as a rule and 437
shall not be incorporated by reference. The state auditor 438
shall promulgate rules for any and all forms for the 439
calculation of rates pursuant to this section which do not 440
currently exist in rule form or that have been incorporated 441
by reference. In addition, each taxing authority proposing 442
to levy a tax rate for debt service shall provide data, in 443
such form as shall be prescribed by the state auditor by 444
rule, substantiating the tax rate for debt service complies 445
with Missouri law. A tax rate proposed for annual debt 446
service requirements will be prima facie valid if, after 447
making the payment for which the tax was levied, bonds 448
remain outstanding and the debt fund reserves do not exceed 449
the following year's payments. The county clerk shall keep 450
on file and available for public inspection all such 451
information for a period of three years. The clerk shall, 452
within three days of receipt, forward a copy of the notice 453
of a taxing authority's tax rate ceiling and proposed tax 454
rate and any substantiating data to the state auditor. The 455
state auditor shall, within fifteen days of the date of 456
receipt, examine such information and return to the county 457
clerk his or her findings as to compliance of the tax rate 458
ceiling with this section and as to compliance of any 459
SS SCS SBs 1410 & 853 22
proposed tax rate for debt service with Missouri law. If 460
the state auditor believes that a taxing authority's 461
proposed tax rate does not comply with Missouri law, then 462
the state auditor's findings shall include a recalculated 463
tax rate, and the state auditor may request a taxing 464
authority to submit documentation supporting such taxing 465
authority's proposed tax rate. The county clerk shall 466
immediately forward a copy of the auditor's findings to the 467
taxing authority and shall file a copy of the findings with 468
the information received from the taxing authority. The 469
taxing authority shall have fifteen days from the date of 470
receipt from the county clerk of the state auditor's 471
findings and any request for supporting documentation to 472
accept or reject in writing the rate change certified by the 473
state auditor and to submit all requested information to the 474
state auditor. A copy of the taxing authority's acceptance 475
or rejection and any information submitted to the state 476
auditor shall also be mailed to the county clerk. If a 477
taxing authority rejects a rate change certified by the 478
state auditor and the state auditor does not receive 479
supporting information which justifies the taxing 480
authority's original or any subsequent proposed tax rate, 481
then the state auditor shall refer the perceived violations 482
of such taxing authority to the attorney general's office 483
and the attorney general is authorized to obtain injunctive 484
relief to prevent the taxing authority from levying a 485
violative tax rate. 486
(3) In addition to any reporting requirements provided 487
in subdivision (2) of this subsection, for any taxing 488
authority imposing a tax rate for debt service, in any year 489
in which such taxing authority is required to reduce its 490
rates of levy pursuant to this section or Section 22 of 491
SS SCS SBs 1410 & 853 23
Article X of the Constitution of Missouri, the taxing 492
authority shall separately report to the state auditor, on a 493
form to be provided by the auditor, any increase in the rate 494
of levy for debt service made during that same year. The 495
state auditor shall provide such data aggregated by taxing 496
authority in an easily accessible format on the state 497
auditor's website, and the state auditor may perform an 498
audit on any such taxing authority to ensure compliance with 499
the provisions of this section and Article X of the 500
Constitution of Missouri. 501
(4) In the event that the taxing authority incorrectly 502
completes the forms created and promulgated under 503
subdivision (2) of this subsection, or makes a clerical 504
error, the taxing authority may submit amended forms with an 505
explanation for the needed changes. If such amended forms 506
are filed under regulations prescribed by the state auditor, 507
the state auditor shall take into consideration such amended 508
forms for the purposes of this subsection. 509
7. No tax rate shall be extended on the tax rolls by 510
the county clerk unless the political subdivision has 511
complied with the foregoing provisions of this section. 512
8. Whenever a taxpayer has cause to believe that a 513
taxing authority has not complied with the provisions of 514
this section, the taxpayer may make a formal complaint with 515
the prosecuting attorney of the county. Where the 516
prosecuting attorney fails to bring an action within ten 517
days of the filing of the complaint, the taxpayer may bring 518
a civil action pursuant to this section and institute an 519
action as representative of a class of all taxpayers within 520
a taxing authority if the class is so numerous that joinder 521
of all members is impracticable, if there are questions of 522
law or fact common to the class, if the claims or defenses 523
SS SCS SBs 1410 & 853 24
of the representative parties are typical of the claims or 524
defenses of the class, and if the representative parties 525
will fairly and adequately protect the interests of the 526
class. In any class action maintained pursuant to this 527
section, the court may direct to the members of the class a 528
notice to be published at least once each week for four 529
consecutive weeks in a newspaper of general circulation 530
published in the county where the civil action is commenced 531
and in other counties within the jurisdiction of a taxing 532
authority. The notice shall advise each member that the 533
court will exclude him or her from the class if he or she so 534
requests by a specified date, that the judgment, whether 535
favorable or not, will include all members who do not 536
request exclusion, and that any member who does not request 537
exclusion may, if he or she desires, enter an appearance. 538
In any class action brought pursuant to this section, the 539
court, in addition to the relief requested, shall assess 540
against the taxing authority found to be in violation of 541
this section the reasonable costs of bringing the action, 542
including reasonable attorney's fees, provided no attorney's 543
fees shall be awarded any attorney or association of 544
attorneys who receive public funds from any source for their 545
services. Any action brought pursuant to this section shall 546
be set for hearing as soon as practicable after the cause is 547
at issue. 548
9. If in any action, including a class action, the 549
court issues an order requiring a taxing authority to revise 550
the tax rates as provided in this section or enjoins a 551
taxing authority from the collection of a tax because of its 552
failure to revise the rate of levy as provided in this 553
section, any taxpayer paying his or her taxes when an 554
improper rate is applied has erroneously paid his or her 555
SS SCS SBs 1410 & 853 25
taxes in part, whether or not the taxes are paid under 556
protest as provided in section 139.031 or otherwise 557
contested. The part of the taxes paid erroneously is the 558
difference in the amount produced by the original levy and 559
the amount produced by the revised levy. The township or 560
county collector of taxes or the collector of taxes in any 561
city shall refund the amount of the tax erroneously paid. 562
The taxing authority refusing to revise the rate of levy as 563
provided in this section shall make available to the 564
collector all funds necessary to make refunds pursuant to 565
this subsection. No taxpayer shall receive any interest on 566
any money erroneously paid by him or her pursuant to this 567
subsection. Effective in the 1994 tax year, nothing in this 568
section shall be construed to require a taxing authority to 569
refund any tax erroneously paid prior to or during the third 570
tax year preceding the current tax year. 571
10. Any rule or portion of a rule, as that term is 572
defined in section 536.010, that is created under the 573
authority delegated in this section shall become effective 574
only if it complies with and is subject to all of the 575
provisions of chapter 536 and, if applicable, section 576
536.028. This section and chapter 536 are nonseverable and 577
if any of the powers vested with the general assembly 578
pursuant to chapter 536 to review, to delay the effective 579
date, or to disapprove and annul a rule are subsequently 580
held unconstitutional, then the grant of rulemaking 581
authority and any rule proposed or adopted after August 28, 582
2004, shall be invalid and void. 583
137.079. Prior to setting its [rate or] rates as 1
required by section 137.073, each taxing authority shall 2
exclude from its total assessed valuation seventy-two 3
percent of the total amount of assessed value of business 4
SS SCS SBs 1410 & 853 26
personal property that is the subject of an appeal at the 5
state tax commission or in a court of competent jurisdiction 6
in this state. This exclusion shall only apply to the 7
portion of the assessed value of business personal property 8
that is disputed in the appeal, and shall not exclude any 9
portion of the same property that is not disputed. [If the 10
taxing authority uses a multirate approach] For the purpose 11
of setting rates as provided in section 137.073, this 12
exclusion shall be made from the personal property class. 13
The state tax commission shall provide each taxing authority 14
with the total assessed value of business personal property 15
within the jurisdiction of such taxing authority for which 16
an appeal is pending no later than August twentieth of each 17
year. Whenever any appeal is resolved, whether by final 18
adjudication or settlement, and the result of the appeal 19
causes money to be paid to the taxing authority, the taxing 20
authority shall not be required to make an additional 21
adjustment to its rate or rates due to such payment once the 22
deadline for setting its rates, as provided by this chapter, 23
has passed in a [taxable] tax year, but shall adjust its 24
rate or rates due to such payment in the next rate setting 25
cycle to offset the payment in the next [taxable] tax year. 26
For the purposes of this section, the term "business 27
personal property" means tangible personal property which is 28
used in a trade or business or used for production of income 29
and which has a determinable life of longer than one year 30
except that supplies used by a business shall also be 31
considered business personal property, but shall not include 32
livestock, farm machinery, property subject to the motor 33
vehicle registration provisions of chapter 301, property 34
subject to the tables provided in section 137.078, the 35
property of rural electric cooperatives under chapter 394, 36
SS SCS SBs 1410 & 853 27
or property assessed by the state tax commission under 37
chapters 151, 153, and 155, section 137.022, and sections 38
137.1000 to 137.1030. 39
137.115. 1. (1) All other laws to the contrary 1
notwithstanding, the assessor or the assessor's deputies in 2
all counties of this state including the City of St. Louis 3
shall annually make a list of all real and tangible personal 4
property taxable in the assessor's city, county, town or 5
district. 6
(2) Except as otherwise provided in subsection 3 of 7
this section and section 137.078, the assessor shall 8
annually assess all personal property at thirty-three and 9
one-third percent of its true value in money as of January 10
first of each calendar year. 11
(3) The assessor shall annually assess all real 12
property, including any new construction and improvements to 13
real property, and possessory interests in real property at 14
the percent of its true value in money set in subsection 5 15
of this section. The true value in money of any possessory 16
interest in real property in subclass (3), where such real 17
property is on or lies within the ultimate airport boundary 18
as shown by a federal airport layout plan, as defined by 14 19
CFR 151.5, of a commercial airport having a FAR Part 139 20
certification and owned by a political subdivision, shall be 21
the otherwise applicable true value in money of any such 22
possessory interest in real property, less the total dollar 23
amount of costs paid by a party, other than the political 24
subdivision, towards any new construction or improvements on 25
such real property completed after January 1, 2008, and 26
which are included in the above-mentioned possessory 27
interest, regardless of the year in which such costs were 28
incurred or whether such costs were considered in any prior 29
SS SCS SBs 1410 & 853 28
year. The assessor shall annually assess all real property 30
in the following manner: new assessed values shall be 31
determined as of January first of each odd-numbered year and 32
shall be entered in the assessor's books; those same 33
assessed values shall apply in the following even-numbered 34
year, except for new construction and property improvements 35
which shall be valued as though they had been completed as 36
of January first of the preceding odd-numbered year. The 37
assessor may call at the office, place of doing business, or 38
residence of each person required by this chapter to list 39
property, and require the person to make a correct statement 40
of all taxable tangible personal property owned by the 41
person or under his or her care, charge or management, 42
taxable in the county. 43
(4) On or before January first of each even-numbered 44
year, the assessor shall prepare and submit a two-year 45
assessment maintenance plan to the county governing body and 46
the state tax commission for their respective approval or 47
modification. The county governing body shall approve and 48
forward such plan or its alternative to the plan to the 49
state tax commission by February first. If the county 50
governing body fails to forward the plan or its alternative 51
to the plan to the state tax commission by February first, 52
the assessor's plan shall be considered approved by the 53
county governing body. If the state tax commission fails to 54
approve a plan and if the state tax commission and the 55
assessor and the governing body of the county involved are 56
unable to resolve the differences, in order to receive state 57
cost-share funds outlined in section 137.750, the county or 58
the assessor shall petition the administrative hearing 59
commission, by May first, to decide all matters in dispute 60
regarding the assessment maintenance plan. Upon agreement 61
SS SCS SBs 1410 & 853 29
of the parties, the matter may be stayed while the parties 62
proceed with mediation or arbitration upon terms agreed to 63
by the parties. The final decision of the administrative 64
hearing commission shall be subject to judicial review in 65
the circuit court of the county involved. 66
(5) In the event a valuation of subclass (1) real 67
property or subclass (3) real property within any county 68
with a charter form of government, or within a city not 69
within a county, is made by a computer, computer-assisted 70
method or a computer program, the burden of proof, supported 71
by clear, convincing and cogent evidence to sustain such 72
valuation, shall be on the assessor at any hearing or 73
appeal. In any such county, unless the assessor proves 74
otherwise, there shall be a presumption that the assessment 75
was made by a computer, computer-assisted method or a 76
computer program. Such evidence shall include, but shall 77
not be limited to, the following, to the extent available: 78
[(1)] (a) The findings of the assessor based on an 79
appraisal of the property by generally accepted appraisal 80
techniques; and 81
[(2)] (b) The purchase prices from sales of at least 82
three comparable properties and the address or location 83
thereof. As used in this subdivision, the word "comparable" 84
means that: 85
[(a)] a. Such sale was closed at a date relevant to 86
the property valuation; and 87
[(b)] b. Such properties are not more than one mile 88
from the site of the disputed property, except where no 89
similar properties exist within one mile of the disputed 90
property, the nearest comparable property shall be used. 91
Such property shall be within five hundred square feet in 92
size of the disputed property, and resemble the disputed 93
SS SCS SBs 1410 & 853 30
property in age, floor plan, number of rooms, and other 94
relevant characteristics. 95
2. Assessors in each county of this state and the City 96
of St. Louis may send personal property assessment forms 97
through the mail. 98
3. The following items of personal property shall each 99
constitute separate subclasses of tangible personal property 100
and shall be assessed and valued for the purposes of 101
taxation at the following percentages of their true value in 102
money: 103
(1) Grain and other agricultural crops in an 104
unmanufactured condition, one-half of one percent; 105
(2) Livestock, twelve percent; 106
(3) Farm machinery, twelve percent; 107
(4) Motor vehicles which are eligible for registration 108
as and are registered as historic motor vehicles pursuant to 109
section 301.131 and aircraft which are at least twenty-five 110
years old and which are used solely for noncommercial 111
purposes and are operated less than two hundred hours per 112
year or aircraft that are home built from a kit, five 113
percent; 114
(5) Poultry, twelve percent; 115
(6) Tools and equipment used for pollution control and 116
tools and equipment used in retooling for the purpose of 117
introducing new product lines or used for making 118
improvements to existing products by any company which is 119
located in a state enterprise zone and which is identified 120
by any standard industrial classification number cited in 121
subdivision (7) of section 135.200, twenty-five percent; and 122
(7) Solar panels, racking systems, inverters, and 123
related solar equipment, components, materials, and supplies 124
installed in connection with solar photovoltaic energy 125
SS SCS SBs 1410 & 853 31
systems, as described in subdivision (46) of subsection 2 of 126
section 144.030, that were constructed and producing solar 127
energy prior to August 9, 2022, five percent. 128
4. The person listing the property shall enter a true 129
and correct statement of the property, in a printed blank 130
prepared for that purpose. The statement, after being 131
filled out, shall be signed and either affirmed or sworn to 132
as provided in section 137.155. The list shall then be 133
delivered to the assessor. 134
5. (1) All subclasses of real property, as such 135
subclasses are established in Section 4(b) of Article X of 136
the Missouri Constitution and defined in section 137.016, 137
shall be assessed at the following percentages of true value: 138
(a) For real property in subclass (1), nineteen 139
percent; 140
(b) For real property in subclass (2), twelve percent; 141
and 142
(c) For real property in subclass (3), thirty-two 143
percent. 144
(2) A taxpayer may apply to the county assessor, or, 145
if not located within a county, then the assessor of such 146
city, for the reclassification of such taxpayer's real 147
property if the use or purpose of such real property is 148
changed after such property is assessed under the provisions 149
of this chapter. If the assessor determines that such 150
property shall be reclassified, he or she shall determine 151
the assessment under this subsection based on the percentage 152
of the tax year that such property was classified in each 153
subclassification. 154
6. Manufactured homes, as defined in section 700.010, 155
which are actually used as dwelling units shall be assessed 156
at the same percentage of true value as residential real 157
SS SCS SBs 1410 & 853 32
property for the purpose of taxation. The percentage of 158
assessment of true value for such manufactured homes shall 159
be the same as for residential real property. If the county 160
collector cannot identify or find the manufactured home when 161
attempting to attach the manufactured home for payment of 162
taxes owed by the manufactured home owner, the county 163
collector may request the county commission to have the 164
manufactured home removed from the tax books, and such 165
request shall be granted within thirty days after the 166
request is made; however, the removal from the tax books 167
does not remove the tax lien on the manufactured home if it 168
is later identified or found. For purposes of this section, 169
a manufactured home located in a manufactured home rental 170
park, rental community or on real estate not owned by the 171
manufactured home owner shall be considered personal 172
property. For purposes of this section, a manufactured home 173
located on real estate owned by the manufactured home owner 174
may be considered real property. 175
7. Each manufactured home assessed shall be considered 176
a parcel for the purpose of reimbursement pursuant to 177
section 137.750, unless the manufactured home is deemed to 178
be real estate as defined in subsection 7 of section 442.015 179
and assessed as a realty improvement to the existing real 180
estate parcel. 181
8. Any amount of tax due and owing based on the 182
assessment of a manufactured home shall be included on the 183
personal property tax statement of the manufactured home 184
owner unless the manufactured home is deemed to be real 185
estate as defined in subsection 7 of section 442.015, in 186
which case the amount of tax due and owing on the assessment 187
of the manufactured home as a realty improvement to the 188
SS SCS SBs 1410 & 853 33
existing real estate parcel shall be included on the real 189
property tax statement of the real estate owner. 190
9. The assessor of each county and each city not 191
within a county shall use a nationally recognized automotive 192
trade publication such as the National Automobile Dealers' 193
Association Official Used Car Guide, Kelley Blue Book, 194
Edmunds, or other similar publication as the recommended 195
guide of information for determining the true value of motor 196
vehicles described in such publication. The state tax 197
commission shall [select and make available to all assessors 198
which publication shall be used], with the assistance of the 199
Missouri State Assessors' Association, develop the bid 200
specifications to select and secure such publication. The 201
state tax commission shall secure an annual appropriation 202
from the general assembly for the publication, and the state 203
tax commission or the state of Missouri shall be the 204
registered user of the publication with rights to allow all 205
assessors access to the publication and to an online site. 206
The assessor of each county and each city not within a 207
county shall use the trade-in value published in the current 208
October issue of the publication selected by the state tax 209
commission. The assessor shall not use a value that is 210
greater than the average trade-in value in determining the 211
true value of the motor vehicle without performing a 212
physical inspection of the motor vehicle. For vehicles two 213
years old or newer from a vehicle's model year, the assessor 214
may use a value other than average without performing a 215
physical inspection of the motor vehicle. In the absence of 216
a listing for a particular motor vehicle in such 217
publication, the assessor shall use such information or 218
publications that, in the assessor's judgment, will fairly 219
estimate the true value in money of the motor vehicle. For 220
SS SCS SBs 1410 & 853 34
motor vehicles with a true value of less than fifty thousand 221
dollars as of January 1, 2025, the assessor shall not assess 222
such motor vehicle for an amount greater than such motor 223
vehicle was assessed in the previous year, provided that 224
such motor vehicle was properly assessed in the previous 225
year. 226
10. (1) Before the assessor may increase the assessed 227
valuation of any parcel of subclass (1) real property by 228
more than fifteen percent since the last assessment, 229
excluding increases due to new construction or improvements, 230
the assessor shall conduct a physical inspection of such 231
property. 232
(2) The property owner of any parcel of subclass (3) 233
real property may request the assessor to conduct a physical 234
inspection of such property if the assessed valuation of 235
such property has increased by more than fifteen percent 236
since the last assessment, excluding increases due to new 237
construction or improvements. Such physical inspection 238
shall comply with the provisions of subsection 12 of this 239
section. 240
11. If a physical inspection is required[,] pursuant 241
to subdivision (1) of subsection 10 of this section, the 242
assessor shall notify the property owner of that fact in 243
writing and shall provide the owner clear written notice of 244
the owner's rights relating to the physical inspection. If 245
a physical inspection is required, the property owner may 246
request that an interior inspection be performed during the 247
physical inspection. The owner shall have no less than 248
thirty days to notify the assessor of a request for an 249
interior physical inspection. 250
12. A physical inspection[, as required by subsection 251
10 of this section,] conducted pursuant to subsection 10 of 252
SS SCS SBs 1410 & 853 35
this section shall include, but not be limited to, an on- 253
site personal observation and review of all exterior 254
portions of the land and any buildings and improvements to 255
which the inspector has or may reasonably and lawfully gain 256
external access, and shall include an observation and review 257
of the interior of any buildings or improvements on the 258
property upon the timely request of the owner pursuant to 259
subsection 11 of this section. Mere observation of the 260
property via a drive-by inspection or the like shall not be 261
considered sufficient to constitute a physical inspection as 262
required by this section. 263
13. A county or city collector may accept credit cards 264
as proper form of payment of outstanding property tax or 265
license due. No county or city collector may charge 266
surcharge for payment by credit card which exceeds the fee 267
or surcharge charged by the credit card bank, processor, or 268
issuer for its service. A county or city collector may 269
accept payment by electronic transfers of funds in payment 270
of any tax or license and charge the person making such 271
payment a fee equal to the fee charged the county by the 272
bank, processor, or issuer of such electronic payment. 273
14. Any county or city not within a county in this 274
state may, by an affirmative vote of the governing body of 275
such county, opt out of the provisions of this section and 276
sections 137.073, 138.060, and 138.100 as enacted by house 277
bill no. 1150 of the ninety-first general assembly, second 278
regular session and section 137.073 as modified by house 279
committee substitute for senate substitute for senate 280
committee substitute for senate bill no. 960, ninety-second 281
general assembly, second regular session, for the next year 282
of the general reassessment, prior to January first of any 283
year. No county or city not within a county shall exercise 284
SS SCS SBs 1410 & 853 36
this opt-out provision after implementing the provisions of 285
this section and sections 137.073, 138.060, and 138.100 as 286
enacted by house bill no. 1150 of the ninety-first general 287
assembly, second regular session and section 137.073 as 288
modified by house committee substitute for senate substitute 289
for senate committee substitute for senate bill no. 960, 290
ninety-second general assembly, second regular session, in a 291
year of general reassessment. For the purposes of applying 292
the provisions of this subsection, a political subdivision 293
contained within two or more counties where at least one of 294
such counties has opted out and at least one of such 295
counties has not opted out shall calculate a single tax rate 296
as in effect prior to the enactment of house bill no. 1150 297
of the ninety-first general assembly, second regular 298
session. A governing body of a city not within a county or 299
a county that has opted out under the provisions of this 300
subsection may choose to implement the provisions of this 301
section and sections 137.073, 138.060, and 138.100 as 302
enacted by house bill no. 1150 of the ninety-first general 303
assembly, second regular session, and section 137.073 as 304
modified by house committee substitute for senate substitute 305
for senate committee substitute for senate bill no. 960, 306
ninety-second general assembly, second regular session, for 307
the next year of general reassessment, by an affirmative 308
vote of the governing body prior to December thirty-first of 309
any year. 310
15. The governing body of any city of the third 311
classification with more than twenty-six thousand three 312
hundred but fewer than twenty-six thousand seven hundred 313
inhabitants located in any county that has exercised its 314
authority to opt out under subsection 14 of this section may 315
levy separate and differing tax rates for real and personal 316
SS SCS SBs 1410 & 853 37
property only if such city bills and collects its own 317
property taxes or satisfies the entire cost of the billing 318
and collection of such separate and differing tax rates. 319
Such separate and differing rates shall not exceed such 320
city's tax rate ceiling. 321
16. For all tax years beginning on or after January 1, 322
2027, each county and city not within a county shall 323
determine the assessed valuation, set and revise rates of 324
levy, and make adjustments to current levies required under 325
Article X, Section 22 of the Constitution of Missouri for 326
each subclass of real property, individually, and personal 327
property, in the aggregate. 328
[16.] 17. Any portion of real property that is 329
available as reserve for strip, surface, or coal mining for 330
minerals for purposes of excavation for future use or sale 331
to others that has not been bonded and permitted under 332
chapter 444 shall be assessed based upon how the real 333
property is currently being used. Any information provided 334
to a county assessor, state tax commission, state agency, or 335
political subdivision responsible for the administration of 336
tax policies shall, in the performance of its duties, make 337
available all books, records, and information requested, 338
except such books, records, and information as are by law 339
declared confidential in nature, including individually 340
identifiable information regarding a specific taxpayer or 341
taxpayer's mine property. For purposes of this subsection, 342
"mine property" shall mean all real property that is in use 343
or readily available as a reserve for strip, surface, or 344
coal mining for minerals for purposes of excavation for 345
current or future use or sale to others that has been bonded 346
and permitted under chapter 444. 347
SS SCS SBs 1410 & 853 38
137.180. 1. Whenever any assessor shall increase the 1
valuation of any real property he shall forthwith notify the 2
record owner of such increase, either in person, or by mail 3
directed to the last known address; every such increase in 4
assessed valuation made by the assessor shall be subject to 5
review by the county board of equalization whereat the 6
landowner shall be entitled to be heard, and the notice to 7
the landowner shall so state. 8
2. Effective January 1, 2009, for all counties with a 9
charter form of government, other than any county adopting a 10
charter form of government after January 1, 2008, whenever 11
any assessor shall increase the valuation of any real 12
property, he or she shall forthwith notify the record owner 13
on or before June [fifteenth] first of such increase and, in 14
a year of general reassessment, the county shall notify the 15
record owner of the projected tax liability likely to result 16
from such an increase, either in person, or by mail directed 17
to the last known address; every such increase in assessed 18
valuation made by the assessor shall be subject to review by 19
the county board of equalization whereat the landowner shall 20
be entitled to be heard, and the notice to the landowner 21
shall so state. Notice of the projected tax liability from 22
the county shall accompany the notice of increased valuation 23
from the assessor. 24
3. For all calendar years prior to the first day of 25
January of the year following receipt of software necessary 26
for the implementation of the requirements provided under 27
subsections 4 and 5 of this section from the state tax 28
commission, for any county not subject to the provisions of 29
subsection 2 of this section or subsection 2 of section 30
137.355, whenever any assessor shall increase the valuation 31
of any real property, he or she shall forthwith notify the 32
SS SCS SBs 1410 & 853 39
record owner on or before June [fifteenth] first of the 33
previous assessed value and such increase either in person, 34
or by mail directed to the last known address and include in 35
such notice a statement indicating that the change in 36
assessed value may impact the record owner's tax liability 37
and provide all processes and deadlines for appealing 38
determinations of the assessed value of such property. Such 39
notice shall be provided in a font and format sufficient to 40
alert a record owner of the potential impact upon tax 41
liability and the appellate processes available. 42
4. Effective January first of the year following 43
receipt of software necessary for the implementation of the 44
requirements provided under this subsection and subsection 5 45
of this section from the state tax commission, for all 46
counties not subject to the provisions of subsection 2 of 47
this section or subsection 2 of section 137.355, whenever 48
any assessor shall increase the valuation of any real 49
property, he or she shall forthwith notify the record owner 50
on or before June [fifteenth] first of such increase and, in 51
a year of general reassessment, the county shall notify the 52
record owner of the projected tax liability likely to result 53
from such an increase, either in person, or by mail directed 54
to the last known address; every such increase in assessed 55
valuation made by the assessor shall be subject to review by 56
the county board of equalization whereat the landowner shall 57
be entitled to be heard, and the notice to the landowner 58
shall so state. Notice of the projected tax liability from 59
the county shall accompany the notice of increased valuation 60
from the assessor. 61
5. The notice of projected tax liability, required 62
under subsections 2 and 4 of this section, from the county 63
shall include: 64
SS SCS SBs 1410 & 853 40
(1) The record owner's name, address, and the parcel 65
number of the property; 66
(2) A list of all political subdivisions levying a tax 67
upon the property of the record owner; 68
(3) The projected tax rate for each political 69
subdivision levying a tax upon the property of the record 70
owner, and the purpose for each levy of such political 71
subdivisions; 72
(4) The previous year's tax rates for each individual 73
tax levy imposed by each political subdivision levying a tax 74
upon the property of the record owner; 75
(5) The tax rate ceiling for each levy imposed by each 76
political subdivision levying a tax upon the property of the 77
record owner; 78
(6) The contact information for each political 79
subdivision levying a tax upon the property of the record 80
owner; 81
(7) A statement identifying any projected tax rates 82
for political subdivisions levying a tax upon the property 83
of the record owner, which were not calculated and provided 84
by the political subdivision levying the tax; and 85
(8) The total projected property tax liability of the 86
taxpayer. 87
6. In addition to the requirements provided under 88
subsections 1, 2, and 5 of this section, effective January 89
1, 2011, in any county with a charter form of government and 90
with more than one million inhabitants, whenever any 91
assessor shall notify a record owner of any change in 92
assessed value, such assessor shall provide notice that 93
information regarding the assessment method and computation 94
of value for such property is available on the assessor's 95
website and provide the exact website address at which such 96
SS SCS SBs 1410 & 853 41
information may be accessed. Such notification shall 97
provide the assessor's contact information to enable 98
taxpayers without internet access to request and receive 99
information regarding the assessment method and computation 100
of value for such property. 101
137.355. 1. If an assessor increases the valuation of 1
any tangible personal property as estimated in the itemized 2
list furnished to the assessor, and if an assessor increases 3
the valuation of any real property, he shall forthwith 4
notify the record owner of the increase either in person or 5
by mail directed to the last known address, and if the 6
address of the owner is unknown notice shall be given by 7
publication in two newspapers published in the county. 8
2. For all calendar years prior to the first day of 9
January of the year following receipt of software necessary 10
for the implementation of the requirements provided under 11
subsections 3 and 4 of this section from the state tax 12
commission, whenever any assessor shall increase the 13
valuation of any real property, he or she shall forthwith 14
notify the record owner on or before June [fifteenth] first 15
of the previous assessed value and such increase either in 16
person, or by mail directed to the last known address and 17
include on the face of such notice, in no less than twelve- 18
point font, the following statement: 19
NOTICE TO TAXPAYER: IF YOUR ASSESSED VALUE 20
HAS INCREASED, IT MAY INCREASE YOUR REAL 21
PROPERTY TAXES WHICH ARE DUE DECEMBER THIRTY- 22
FIRST. IF YOU DO NOT AGREE THAT THE VALUE OF 23
YOUR PROPERTY HAS INCREASED, YOU MUST CHALLENGE 24
THE VALUE ON OR BEFORE ______ (INSERT DATE BY 25
WHICH APPEAL MUST BE FILED) BY CONTACTING YOUR 26
COUNTY ASSESSOR. 27
SS SCS SBs 1410 & 853 42
3. Effective January first of the year following 28
receipt of software necessary for the implementation of the 29
requirements provided under this subsection and subsection 4 30
of this section from the state tax commission, if an 31
assessor increases the valuation of any real property, the 32
assessor, on or before June [fifteenth] first, shall notify 33
the record owner of the increase and, in a year of general 34
reassessment, the county shall notify the record owner of 35
the projected tax liability likely to result from such an 36
increase either in person or by mail directed to the last 37
known address, and, if the address of the owner is unknown, 38
notice shall be given by publication in two newspapers 39
published in the county. Notice of the projected tax 40
liability from the county shall accompany the notice of 41
increased valuation from the assessor. 42
4. The notice of projected tax liability, required 43
under subsection 3 of this section, from the county shall 44
include: 45
(1) Record owner's name, address, and the parcel 46
number of the property; 47
(2) A list of all political subdivisions levying a tax 48
upon the property of the record owner; 49
(3) The projected tax rate for each political 50
subdivision levying a tax upon the property of the record 51
owner, and the purpose for each levy of such political 52
subdivisions; 53
(4) The previous year's tax rates for each individual 54
tax levy imposed by each political subdivision levying a tax 55
upon the property of the record owner; 56
(5) The tax rate ceiling for each levy imposed by each 57
political subdivision levying a tax upon the property of the 58
record owner; 59
SS SCS SBs 1410 & 853 43
(6) The contact information for each political 60
subdivision levying a tax upon the property of the record 61
owner; 62
(7) A statement identifying any projected tax rates 63
for political subdivisions levying a tax upon the property 64
of the record owner, which were not calculated and provided 65
by the political subdivision levying the tax; and 66
(8) The total projected property tax liability of the 67
taxpayer. 68
137.490. 1. The assessor, or his deputies under his 1
direction, shall assess all the taxable real property within 2
the city and all tangible personal property taxable by the 3
city under the laws of this state in the manner provided in 4
sections 137.485 to 137.550 and as otherwise provided by 5
law, and for that purpose the assessor may divide and assign 6
the work or any of it among them. They shall commence their 7
assessment on the first day of January in each year and 8
complete the assessment, and the deputies make their final 9
reports thereof to the assessor, on or before the first day 10
of July next following. The assessor shall see that the 11
assessment is made uniform and equal throughout the city. 12
If the assessor proposes to increase any assessment of real 13
property, he shall give notice of the fact to the person 14
owning the property affected, his agent or representative, 15
by personal notice, or by mail directed to the last known 16
address. 17
2. Effective January 1, 2009, the assessor, or his or 18
her deputies under his or her direction, shall commence 19
their assessment on the first day of January in each year 20
and complete the assessment, and the deputies make their 21
final reports thereof to the assessor, on or before the 22
first day of March next following. The assessor shall see 23
SS SCS SBs 1410 & 853 44
that the assessment is made uniform and equal throughout the 24
city. If the assessor proposes to increase any assessment 25
of real property, the assessor shall, on or before the 26
[fifteenth] first day of June, give notice of the fact and, 27
in a year of general reassessment, the city shall provide 28
notice of the projected tax liability likely to result from 29
such an increase to the person owning the property affected, 30
his or her agent or representative, by personal notice, or 31
by mail directed to the last known address. Notice of the 32
projected tax liability from the city shall accompany the 33
notice of increased valuation from the assessor. 34
3. The notice of projected tax liability, required 35
under subsection 2 of this section, from the city shall 36
include: 37
(1) Record owner's name, address, and the parcel 38
number of the property; 39
(2) A list of all political subdivisions levying a tax 40
upon the property of the record owner; 41
(3) The projected tax rate for each political 42
subdivision levying a tax upon the property of the record 43
owner, and the purpose for each levy of such political 44
subdivisions; 45
(4) The previous year's tax rates for each individual 46
tax levy imposed by each political subdivision levying a tax 47
upon the property of the record owner; 48
(5) The tax rate ceiling for each levy imposed by each 49
political subdivision levying a tax upon the property of the 50
record owner; 51
(6) The contact information for each political 52
subdivision levying a tax upon the property of the record 53
owner; 54
SS SCS SBs 1410 & 853 45
(7) A statement identifying any projected tax rates 55
for political subdivisions levying a tax upon the property 56
of the record owner, which were not calculated and provided 57
by the political subdivision levying the tax; and 58
(8) The total projected property tax liability of the 59
taxpayer. 60
137.1050. 1. For the purposes of this section, the 1
following terms shall mean: 2
(1) "Eligible credit amount", the difference between 3
an eligible taxpayer's real property tax liability on such 4
taxpayer's homestead for a given tax year, minus the real 5
property tax liability on such homestead in the eligible 6
taxpayer's initial credit year; 7
(2) "Eligible taxpayer", a Missouri resident who: 8
(a) Is sixty-two years of age or older; 9
(b) Is an owner of record of a homestead or has a 10
legal or equitable interest in such property as evidenced by 11
a written instrument; and 12
(c) Is liable for the payment of real property taxes 13
on such homestead; 14
(3) "Homestead", real property actually occupied by an 15
eligible taxpayer as the primary residence. An eligible 16
taxpayer shall not claim more than one primary residence; 17
(4) "Initial credit year": 18
(a) In the case of a taxpayer that meets all 19
requirements of subdivision (2) of this subsection prior to 20
the year in which a credit is authorized pursuant to 21
subsection 2 of this section, the year in which such credit 22
is authorized; 23
(b) For all other taxpayers, the year in which the 24
taxpayer meets all requirements of subdivision (2) of this 25
subsection. 26
SS SCS SBs 1410 & 853 46
If in any tax year subsequent to the eligible taxpayer's 27
initial credit year the eligible taxpayer's real property 28
tax liability is lower than such liability in the initial 29
credit year, such tax year shall be considered the eligible 30
taxpayer's initial credit year for all subsequent tax 31
years. This provision shall not apply if an eligible 32
taxpayer's real property tax liability is lower than such 33
liability in the taxpayer's initial credit year solely due 34
to a reduction in a property tax levy made pursuant to 35
section 321.554. 36
2. (1) Any county authorized to impose a property tax 37
may grant a property tax credit to eligible taxpayers 38
residing in such county in an amount equal to the taxpayer's 39
eligible credit amount, provided that: 40
(a) Such county adopts an ordinance authorizing such 41
credit; or 42
(b) a. A petition in support of a referendum on such 43
a credit is signed by at least five percent of the 44
registered voters of such county voting in the last 45
gubernatorial election and the petition is delivered to the 46
governing body of the county, which shall subsequently hold 47
a referendum on such credit. 48
b. The ballot of submission for the question submitted 49
to the voters pursuant to paragraph (b) of this subdivision 50
shall be in substantially the following form: 51
52
53
54
55
Shall the County of ______ exempt senior
citizens aged 62 and older from increases in
the property tax liability due on such senior
citizens' primary residence?

56 □ YES □ NO
SS SCS SBs 1410 & 853 47
If a majority of the votes cast on the proposal by the 57
qualified voters voting thereon are in favor of the 58
proposal, then the credit shall be in effect. 59
(2) An ordinance adopted pursuant to paragraph (a) of 60
subdivision (1) of this subsection shall not preclude such 61
ordinance from being amended or superseded by a petition 62
subsequently adopted pursuant to paragraph (b) of 63
subdivision (1) of this subsection. 64
3. (1) A county granting credit pursuant to this 65
section shall apply such credit when calculating the 66
eligible taxpayer's property tax liability for the tax 67
year. The amount of the credit shall be noted on the 68
statement of tax due sent to the eligible taxpayer by the 69
county collector. The county governing body may adopt 70
reasonable procedures in order to carry out the purposes and 71
intent of this section, provided that the county shall not 72
adopt any procedure that limits the definition or scope of 73
eligible credit amount or eligible taxpayer as defined in 74
this section. 75
(2) If an eligible taxpayer makes new construction and 76
improvements to such eligible taxpayer's homestead, the real 77
property tax liability for the taxpayer's initial credit 78
year shall be increased to reflect the real property tax 79
liability attributable to such new construction and 80
improvements. 81
(3) If an eligible taxpayer's homestead is annexed 82
into a taxing jurisdiction to which such eligible taxpayer 83
did not owe real property tax in the eligible taxpayer's 84
initial credit year, then the real property tax liability 85
for the taxpayer's initial credit year shall be increased to 86
SS SCS SBs 1410 & 853 48
reflect the real property tax liability owed to the annexing 87
taxing jurisdiction. 88
4. For the purposes of calculating property tax levies 89
pursuant to section 137.073, the total amount of credits 90
authorized by a county pursuant to this section shall be 91
considered tax revenue, as such term is defined in section 92
137.073, actually received. 93
5. A county granting a tax credit pursuant to this 94
section shall notify each political subdivision within such 95
county of the total credit amount applicable to such 96
political subdivision by no later than November thirtieth of 97
each year. 98
6. For all tax years beginning on or after the 99
effective date of this section, an eligible taxpayer 100
applying for the tax credit authorized under the provisions 101
of this section shall not be required to reapply annually. 102
Upon initial qualification under the provisions of this 103
section and any additional provisions adopted by the county 104
governing body, the eligible taxpayer shall maintain such 105
eligibility without a requirement to reapply for 106
qualification each year. The tax credit shall continue to 107
be automatically applied to the eligible taxpayer's 108
homestead until the tax year in which the eligible taxpayer 109
relocates to another homestead or upon the death of the 110
eligible taxpayer, which shall be certified with a copy of 111
the death certificate or notification of the relocation 112
within ninety days of the date of either such event. If a 113
credit is granted in error due to the failure of the 114
taxpayer to notify the county collector of relocation or 115
death, the governing body of the county may remedy the error. 116
137.1060. Beginning January 1, 2027, as part of the 1
report required by section 162.821, each district secretary 2
SS SCS SBs 1410 & 853 49
shall include in such report the total amount of property 3
tax credits authorized by sections 137.1050 and 137.1055 4
that are applicable to the district for the prior year, as 5
provided to the school district by the county pursuant to 6
subsection 5 of section 137.1050 and subsection 5 of section 7
137.1055. 8
139.053. 1. The governing body of any county[, 1
excluding township counties,] may by ordinance or order 2
provide for the payment of all or any part of current real 3
and personal property taxes which are owed, at the option of 4
the taxpayer, on an annual, semiannual [or], quarterly, 5
monthly, or weekly basis at such times as determined by such 6
governing body. 7
2. The ordinance shall provide the method by which the 8
amount of property taxes owed for the current tax year in 9
which the payments are to be made shall be estimated. The 10
collector shall submit to the governing body the procedures 11
by which taxes will be collected pursuant to the ordinance 12
or order. The estimate shall be based on the previous tax 13
year's liability. A taxpayer's payment schedule shall be 14
based on the estimate divided by the number of pay periods 15
in which payments are to be made. The taxpayer shall at the 16
end of the tax year pay any amounts owed in excess of the 17
estimate for such year. The county shall at the end of the 18
tax year refund to the taxpayer any amounts paid in excess 19
of the property tax owed for such year. No interest shall 20
be paid by the county on excess amounts owed to the 21
taxpayer. Any refund paid the taxpayer pursuant to this 22
subsection shall be an amount paid by the county only once 23
in a calendar year. 24
3. If a taxpayer fails to make an installment payment 25
of a portion of the real or personal property taxes owed to 26
SS SCS SBs 1410 & 853 50
the county, then such county may charge the taxpayer 27
interest on the amount of property taxes still owed for that 28
year. 29
4. Any governing body enacting the ordinance or order 30
specified in this section shall first agree to provide the 31
county collector with reasonable and necessary funds to 32
implement the ordinance or order. 33
5. Subsection 1 of this section shall not apply to 34
payment for real property taxes by financial institutions, 35
as defined in section 381.410, who pay tax obligations which 36
they service from escrow accounts, as defined in Title 24, 37
Part 3500, Section 17, Code of Federal Regulation, as 38
amended. 39
140.010. 1. All real estate upon which the taxes 1
remain unpaid on the first day of January, annually, are 2
delinquent, and the county collector shall enforce the lien 3
of the state thereon, as required by this chapter. Any 4
failure to properly return the delinquent list, as required 5
by this chapter, in no way affects the validity of the 6
assessment and levy of taxes, nor of the foreclosure and 7
sale by which the collection of the taxes is enforced, nor 8
in any manner affects the lien of the state on the 9
delinquent real estate for the taxes unpaid thereon. 10
2. Alternatively, any county may, by adoption of a 11
resolution or order of the county commission of such county, 12
elect to operate under the provisions of sections 141.210 to 13
141.810 for any parcel for which there is an unpaid tax bill 14
for a period of at least two years after the date on which 15
it became delinquent. Any county electing to operate as 16
such shall be called a "partial opt-in county". No county 17
eligible to establish a land bank agency under subsection 1 18
of section 140.981 shall elect to operate as a partial opt- 19
SS SCS SBs 1410 & 853 51
in county unless the county first elects to establish a land 20
bank agency as provided in subsection 1 of section 140.981. 21
In accordance with section 141.290, after the adoption of 22
such resolution or order by a county commission, the 23
collector of the county shall decide which tax delinquent 24
parcels shall proceed according to the provisions of 25
sections 141.210 to 141.810. Such parcels shall be exempt 26
from the provisions of sections 140.030 to 140.722. The 27
collector shall remove such parcels from any list of parcels 28
advertised for first, second, third, or post-third sales. 29
3. (1) As used in this subsection, the following 30
terms shall mean: 31
(a) "Taxpayer", an owner of record of property on 32
which property tax is due; 33
(b) "Trusted contact", an adult person designated by a 34
taxpayer that a collector may contact in the event the 35
taxpayer has a delinquent property tax liability as of the 36
first day of March. 37
(2) Notwithstanding any other provision of law to the 38
contrary, a county collector may offer a trusted contact 39
program to taxpayers who may designate one or more trusted 40
contacts for the collector to contact in the event the 41
taxpayer has not paid the taxpayer's property tax liability 42
by the first day of March. The collector may establish such 43
procedures, requirements, and forms as the collector deems 44
appropriate and necessary should the collector decide to 45
implement a trusted contact program. 46
164.151. 1. The questions on bond issues in all 1
districts shall be submitted in substantially the following 2
form: 3
Shall the ______ board of education borrow 4
money in the amount of ______ dollars for the 5
SS SCS SBs 1410 & 853 52
purpose of ______ and issue bonds for the 6
payment thereof resulting in an estimated 7
increase to the debt service property tax levy 8
of ______ (amount of estimated increase) per one 9
hundred dollars of assessed valuation? If this 10
proposition is approved, the adjusted debt 11
service levy of the school district is estimated 12
to increase from ______ (amount of current 13
school district levy) to ______ (estimated 14
adjusted debt service levy) per one hundred 15
dollars assessed valuation of real and personal 16
property, and it is estimated that the bonded 17
indebtedness of the school district would be 18
extended ______ years. 19
2. If the constitutionally required number of the 20
votes cast are for the loan, the board may, subject to the 21
restrictions of section 164.161, borrow money in the name of 22
the district, to the amount and for the purpose specified in 23
the notices aforesaid, and issue bonds of the district for 24
the payment thereof. 25
Section 1. Notwithstanding any provision of law to the 1
contrary, the county assessor, township assessor, or other 2
county designee responsible for the administration of 3
assessment lists, personal property declarations, homestead 4
verification forms, or other assessment-related filings may 5
allow a grace period not to exceed ten days following the 6
statutory deadline for submission of such forms when such 7
forms are transmitted through the United States Postal 8
Service and postmarked on or before the applicable due date 9
but received after such due date due to postal delay. Any 10
such form received within the authorized grace period shall 11
be deemed timely filed and shall not result in penalty, 12
SS SCS SBs 1410 & 853 53
estimated assessment, or disqualification from any property 13
tax credit or relief program solely due to delayed receipt. 14
The assessor or county designee may establish reasonable 15
procedures to verify postmark dates and ensure uniform and 16
consistent application of such grace period in accordance 17
with state law. 18
Section 2. 1. This section shall be known and may be 1
cited as the "Missouri Taxpayer Debt Relief and School 2
Facilities Act". It is the intent of the general assembly 3
through the Missouri taxpayer debt relief and school 4
facilities act to: 5
(1) Provide state support for public school facility 6
projects that are currently funded by local property 7
taxpayers; and 8
(2) Reduce the property tax burden on Missouri 9
taxpayers by lowering the amount of bonded indebtedness and 10
property tax levies of school districts that need to finance 11
necessary capital improvements in academic facilities. 12
2. As used in this section, the following terms mean: 13
(1) "Academic facility", a building or space, and 14
related portions of the physical plant and grounds, where 15
public school students receive instruction that is an 16
integral part of an adequate public education program, 17
including classrooms, libraries, laboratories, and related 18
support spaces, but excluding: 19
(a) Central or district administration buildings; 20
(b) Noninstructional warehouses, bus barns, and 21
maintenance facilities; 22
(c) Athletic stadiums and similar competition venues, 23
except to the extent a portion of such facilities is 24
regularly scheduled instructional space; and 25
SS SCS SBs 1410 & 853 54
(d) Facilities leased from or by the district, unless 26
otherwise provided by rule of the commission; 27
(2) "Commission", the Missouri commission on academic 28
facilities established in this section; 29
(3) "Facility condition index", a ratio that compares 30
the cost of repairing or renovating an academic facility to 31
the cost of replacing such facility, as determined by the 32
commission by rule; 33
(4) "Fiscal capacity", the relative ability of a 34
school district to raise local resources for capital 35
projects, as determined by the commission, which may include 36
consideration of a district's property tax base, income 37
levels, existing debt service, and other factors the 38
commission deems appropriate; 39
(5) "Immediate repair project", an academic facilities 40
project that addresses an existing condition that presents a 41
substantial and imminent danger to the health or safety of 42
occupants, a serious deficiency in structural integrity or 43
major building systems, or an urgent need to comply with 44
applicable building, fire, or accessibility code 45
requirements; 46
(6) "Local resources", the portion of the cost of a 47
project to be funded from revenues of the school district, 48
including proceeds of bonds, capital levies, or other 49
locally controlled funds, but excluding any moneys received 50
from the Missouri academic facilities partnership fund; 51
(7) "Maintenance, repair, and renovation", any 52
activity, improvement, or work on an academic facility that 53
maintains, conserves, or restores the condition or 54
efficiency of the facility, including, but not limited to, 55
roof repair or replacement, HVAC, electrical, plumbing, 56
SS SCS SBs 1410 & 853 55
interior finishes, accessibility improvements, and code 57
compliance upgrades; 58
(8) "New construction", any improvement that brings an 59
academic facility to a better condition or efficiency, 60
including construction of a new building, additions to an 61
existing building, or major alterations that significantly 62
change capacity or function; 63
(9) "Operating levy for school purposes", as such term 64
is defined in section 163.011 or any successor provision; 65
(10) "Performance levy", as such term is defined in 66
section 163.011 or any successor provision; 67
(11) "Project", an undertaking by a school district 68
involving maintenance, repair, and renovation, new 69
construction, or any combination thereof, with respect to 70
one or more academic facilities; 71
(12) "School district" or "district", any public 72
school district organized under the laws of this state. 73
3. There is hereby created the "Missouri Commission on 74
Academic Facilities". The commission shall be housed within 75
the department of elementary and secondary education for 76
administrative purposes, and such department shall provide 77
staff and administrative support to the commission. 78
Appointed members of the commission shall serve six-year 79
terms, and all members of the commission shall serve without 80
compensation but may be reimbursed for necessary expenses 81
incurred in the performance of their duties. The commission 82
shall consist of the following seven members, who shall have 83
demonstrated experience in public school administration, 84
school facility planning or construction, or public finance: 85
(1) The commissioner of education or the 86
commissioner's designee; 87
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(2) Two members appointed by the governor, not more 88
than one from the same political party; 89
(3) One member appointed by the president pro tempore 90
of the Missouri senate; 91
(4) One member appointed by the senate minority 92
leader; and 93
(5) Two members appointed by the speaker of the house 94
of representatives, not more than one from the same 95
political party. 96
4. The commission shall: 97
(1) Administer the Missouri academic facilities 98
partnership fund and implement this section; 99
(2) Adopt rules to implement this section, including 100
rules establishing: 101
(a) Application procedures and timelines; 102
(b) Project evaluation criteria and scoring systems; 103
(c) Project categories and definitions that, at a 104
minimum, distinguish projects that address health, safety, 105
and code compliance needs; major maintenance, repair, 106
renovation, and replacement projects; and new construction, 107
additions, and space or capacity projects; 108
(d) Facility standards and a facility condition index 109
methodology; 110
(e) Reporting, monitoring, and audit requirements; and 111
(f) A methodology for state and local cost sharing 112
based on district fiscal capacity; 113
(3) Review and approve or disapprove school district 114
applications for state financial participation in academic 115
facilities projects; 116
(4) Determine, for each approved project, the state 117
share and local share of eligible project costs in 118
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accordance with the cost sharing methodology established 119
under this section; 120
(5) Apply the priorities and factors set forth in this 121
section and annually adopt a statewide prioritized list of 122
projects recommended for funding; and 123
(6) Monitor the use of state funds and project 124
completion and require such reports and audits from school 125
districts as are necessary to ensure compliance with this 126
section and rules adopted under it. 127
5. Except as expressly provided in this section, all 128
procedures, standards, criteria, and scoring systems 129
governing applications for and awards of state financial 130
participation shall be determined by the commission by rule 131
and may be modified over time as the commission deems 132
necessary to prudently and resourcefully expend state funds. 133
6. The commission shall establish, by rule, a 134
methodology for determining the relative fiscal capacity of 135
each school district to provide local resources for academic 136
facilities projects and the respective state and local 137
shares of eligible project costs for districts that receive 138
state financial participation. In developing this 139
methodology, the commission shall consider measures of 140
district fiscal capacity that may include, but need not be 141
limited to, assessed valuation, property wealth per pupil, 142
income levels, the district's operating levy, existing debt 143
service obligations, and other indicators of the ability to 144
raise local capital. The commission shall ensure that 145
districts with lower fiscal capacity and higher operating 146
levies generally qualify for higher effective state support 147
than districts with higher fiscal capacity and lower 148
operating levies. The commission shall, by rule, establish 149
minimum and maximum state participation percentages for 150
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eligible project costs and may differentiate such 151
percentages among project categories described in this 152
section. 153
7. (1) There is hereby created in the state treasury 154
the "Missouri School Facilities Partnership Fund", which 155
shall consist of moneys appropriated by the general assembly 156
and any other moneys authorized by law to be deposited in 157
the fund. The state treasurer shall be custodian of the 158
fund. In accordance with sections 30.170 and 30.180, the 159
state treasurer may approve disbursements. The fund shall 160
be a dedicated fund and, upon appropriation, moneys in this 161
fund shall be used solely to provide state financial 162
participation in eligible academic facilities projects for 163
school districts under this section and to pay the 164
reasonable administrative costs of the department of 165
elementary and secondary education and the commission 166
established in this section. 167
(2) Notwithstanding the provisions of section 33.080 168
to the contrary, any moneys remaining in the fund at the end 169
of the biennium shall not revert to the credit of the 170
general revenue fund. 171
(3) The state treasurer shall invest moneys in the 172
fund in the same manner as other funds are invested. Any 173
interest and moneys earned on such investments shall be 174
credited to the fund. 175
8. Notwithstanding any provision of this section to 176
the contrary, a school district may apply to the commission 177
for state financial participation in an academic facilities 178
project only if: 179
(1) The district has adopted and submitted to the 180
commission a long range facilities plan in a form approved 181
by the commission; 182
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(2) The proposed project is consistent with that plan 183
and with applicable facility standards established by the 184
commission; and 185
(3) The district's current operating levy for school 186
purposes is at or above the performance levy, or the 187
district's operating levy for school purposes was at or 188
above the performance levy at any point during the preceding 189
four fiscal years but was reduced below such levy amount due 190
to a constitutionally mandated rollback. 191
9. In each funding cycle, the commission shall award 192
state financial participation in accordance with the 193
following priorities: 194
(1) First order priority shall be given to projects 195
that address substantial and imminent dangers to health or 196
safety, serious deficiencies in structural integrity or 197
major building systems, or urgent compliance with building, 198
fire, or accessibility codes in academic facilities, 199
including immediate repair projects; 200
(2) Second order priority shall be given to projects 201
that create substantial and demonstrable efficiencies in the 202
ongoing costs of operation of a school district, including, 203
but not limited to, projects that reduce utility or 204
maintenance costs, improve energy efficiency, or modernize 205
facilities in connection with voluntary consolidation, 206
annexation, or cooperative reorganization of districts or 207
attendance centers; 208
(3) Third order priority shall be given to projects 209
that remedy significant facility condition deficiencies, 210
extend the useful life of academic facilities, or replace 211
facilities whose facility condition index exceeds a 212
threshold established by the commission; and 213
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(4) Fourth order priority shall be given to projects 214
that provide additional capacity or reconfigured space 215
necessary to accommodate enrollment growth, eliminate 216
excessive reliance on temporary classrooms, or support 217
educationally required programmatic changes. 218
10. Within and among the priority categories 219
established in subsection 9 of this section, the commission 220
shall further prioritize projects by considering at least 221
the following factors, in such manner and relative weight as 222
the commission shall establish by rule: 223
(1) The severity of the facility need and the 224
educational impact of the project, including facility 225
condition, educational adequacy, and enrollment pressures; 226
(2) The school district's fiscal capacity, so that 227
districts with lower fiscal capacity receive higher 228
effective state support; 229
(3) The school district's operating levy, so that 230
districts with higher levies receive higher effective state 231
support to lower or mitigate increases in the amount of 232
property taxes residents must pay than districts with lower 233
operating levies; 234
(4) The extent to which the district is already 235
relying on local funding effort, prioritizing districts that 236
receive less than half of their total revenue from state 237
sources, including: 238
(a) Existing debt service millage or equivalent local 239
levy for capital purposes; and 240
(b) The proportion of total operating and capital 241
revenues derived from local sources; 242
(5) The availability or lack of additional local 243
bonding capacity for facilities purposes, including 244
districts that are at, or within a threshold established by 245
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the commission of, the maximum bonded indebtedness level 246
permitted by law or commission policy, or that can otherwise 247
demonstrate insufficient remaining bonding capacity to 248
address critical facility needs without state participation; 249
(6) The degree of local matching commitment associated 250
with the project, including: 251
(a) Local cash or in-kind contributions, including 252
proceeds of bonds or levies, dedicated deposits to a capital 253
and maintenance reserve fund, or other local capital 254
sources; and 255
(b) Local actions that provide property tax relief to 256
district residents in connection with the project, such as: 257
a. Reducing existing or planned debt service levies 258
due to state participation; or 259
b. Avoiding or reducing the need for new or higher 260
debt service levies that would otherwise be required to 261
complete the project; and 262
(7) The prudent and resourceful expenditure of state 263
funds, including consideration of life cycle cost, energy 264
efficiency, and the extent to which state dollars leverage 265
or replace local borrowing in a manner that reduces long 266
term tax burdens while addressing facility needs. 267
11. The commission shall publish, at least annually, 268
the statewide prioritized list of projects recommended for 269
funding and shall identify, for each project, the category 270
and principal factors supporting the commission's 271
recommended priority. 272
12. No project shall receive state financial 273
participation under this section unless the district 274
demonstrates a good faith local matching commitment, as 275
determined by the commission. 276
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13. In awarding state financial participation, the 277
commission shall give favorable consideration to projects 278
that are accompanied by a plan, approved by the district's 279
governing board, that uses state participation to offset or 280
reduce the amount of new local debt that would otherwise be 281
required for the project or allows for a reduction in future 282
debt service levies or avoidance of levy increases that 283
would otherwise be needed. 284
14. The commission shall not require a district 285
eligible to apply for state financial participation under 286
subsection 8 of this section to increase local tax rates as 287
a condition of receiving state financial participation. The 288
commission shall ensure that state funds are allocated in a 289
manner that reasonably balances: 290
(1) Preference for districts demonstrating strong 291
local effort; 292
(2) Consideration for districts with limited remaining 293
bonding capacity; and 294
(3) The goal of mitigating, where practicable, the 295
long term property tax burden associated with necessary 296
facility improvements. 297
15. A district receiving state financial participation 298
shall comply with all applicable procurement, construction, 299
and reporting requirements and shall complete the project 300
substantially as described in such district's approved 301
application, unless otherwise authorized by the commission. 302
16. The commission may withhold, suspend, or require 303
repayment of state funds if the commission finds that a 304
district has materially violated the requirements of this 305
section, rules promulgated under this section, or the terms 306
of such district's approved project. 307
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17. The commission shall promulgate rules to implement 308
the provisions of this section. Any rule or portion of a 309
rule, as that term is defined in section 536.010, that is 310
created under the authority delegated in this section shall 311
become effective only if it complies with and is subject to 312
all of the provisions of chapter 536 and, if applicable, 313
section 536.028. This section and chapter 536 are 314
nonseverable and if any of the powers vested with the 315
general assembly pursuant to chapter 536 to review, to delay 316
the effective date, or to disapprove and annul a rule are 317
subsequently held unconstitutional, then the grant of 318
rulemaking authority and any rule proposed or adopted after 319
August 28, 2026, shall be invalid and void. 320
Section B. In the event that any section, provision, 1
clause, phrase, or word of this act or the application 2
thereof is declared invalid under the Constitution of the 3
United States or the Constitution of the State of Missouri, 4
it is the intent of the general assembly that the remaining 5
sections of this act remain in force and effect as far as 6
they are capable of being carried into execution as intended 7
by the general assembly. The general assembly hereby 8
declares that it would have passed each section, provision, 9
clause, phrase, or word thereof, irrespective of the fact 10
that any one or more sections, provisions, clauses, phrases, 11
or words of this act or the application of this act would be 12
declared unenforceable, unconstitutional, or invalid. 13
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