SB1495 • 2026

Modifies provisions relating to delinquent property taxes

Taxes

Passed Legislature

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

Sponsor: Coleman, Mary Elizabeth; House handler: N/A
Last action: 2026-02-05
Official status: Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
Effective date: 2026-08-28

Plain English Breakdown

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

Modifies provisions relating to delinquent property taxes

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1495 - This act authorizes county collectors to waive all or part of the interest and penalties owed on delinquent taxes if, at the collector's discretion, good cause is shown.

What This Bill Does

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1495 - This act authorizes county collectors to waive all or part of the interest and penalties owed on delinquent taxes if, at the collector's discretion, good cause is shown.
This act is identical to SB 725 (2025).
JOSH NORBERG

Limits and Unknowns

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

Bill History

2026-02-05 S306
Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
2026-01-07 S97
S First Read
2026-01-05 Missouri House of Representatives and Missouri Senate
Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

Print

SB 1495 - This act authorizes county collectors to waive all or part of the interest and penalties owed on delinquent taxes if, at the collector's discretion, good cause is shown.

This act is identical to SB 725 (2025).
JOSH NORBERG

Current Bill Text

Read the full stored bill text

SECOND REGULAR SESSION
SENATE BILL NO. 1495
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR COLEMAN.
4355S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 140.100, RSMo, and to enact in lieu thereof one new section relating to
delinquent property taxes.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 140.100, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 140.100, 2
to read as follows:3
140.100. 1. (1) Each tract of land in the back tax 1
book, in addition to the amount of tax delinquent, shall be 2
charged with a penalty of eighteen percent of each year's 3
delinquency except that the penalty on lands redeemed prior 4
to sale shall not exceed two percent per month or fractional 5
part thereof. 6
(2) Notwithstanding the provisions of subdivision (1) 7
of this subsection to the contrary, a collector may, at the 8
collector's discretion if good cause is shown, waive all or 9
part of the interest and penalties owed on delinquent taxes. 10
2. For making and recording the delinquent land lists, 11
the collector and the clerk shall receive ten cents per 12
tract or lot and the clerk shall receive five cents per 13
tract or lot for comparing and authenticating such list. 14
3. In all counties except counties having a charter 15
form of government before January 1, 2008, and any city not 16
within a county, in addition to the amount collected in 17
SB 1495 2
subsection 2 of this section, for making and recording the 18
delinquent land lists, the collector and the clerk shall 19
each receive five dollars per tract or lot. The ten dollars 20
shall be paid into the county employees' retirement fund 21
established pursuant to section 50.1010. 22
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