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SECOND REGULAR SESSION
SENATE BILL NO. 1521
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR NICOLA.
6462S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 137.180 and 137.355, RSMo, and to enact in lieu thereof two new sections
relating to notifications for increased property assessments.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 137.180 and 137.355, RSMo, are 1
repealed and two new sections enacted in lieu thereof, to be 2
known as sections 137.180 and 137.355, to read as follows:3
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 of such increase and, in a year 14
of general reassessment, the county shall notify the record 15
owner of the projected tax liability likely to result from 16
such an increase, either in person, or by mail directed to 17
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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
record owner on or before June fifteenth of the previous 33
assessed value and such increase either in person, or by 34
mail directed to the last known address and include in such 35
notice a statement indicating that the change in assessed 36
value may impact the record owner's tax liability and 37
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
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property, he or she shall forthwith notify the record owner 50
on or before June fifteenth of such increase and, in a year 51
of general reassessment, the county shall notify the record 52
owner of the projected tax liability likely to result from 53
such an increase, either in person, or by mail directed to 54
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
(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
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(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 specific assessment method and the 94
basis of the computation of value for such property is 95
available on the assessor's website and provide the exact 96
website address at which such information may be accessed. 97
Such notification shall provide the assessor's contact 98
information to enable taxpayers without internet access to 99
request and receive information regarding the assessment 100
method and computation of value for such property. If any 101
third party documents, reports, or other data was relied 102
upon by the assessor in the computation of assessed value, 103
the same shall be disclosed to the record owner on the 104
assessor's website. 105
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
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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 of the 15
previous assessed value and such increase either in person, 16
or by mail directed to the last known address and include on 17
the face of such notice, in no less than twelve-point font, 18
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
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, shall notify the 33
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
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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
(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
5. Whenever any assessor shall notify a record owner 69
of any increase in assessed value as required by subsection 70
3 of this section, such assessor shall provide notice that 71
information regarding the specific assessment method and the 72
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basis of the computation of value for such property is 73
available on the assessor's website, and shall provide the 74
exact website address at which such information may be 75
accessed. Such notification shall provide the assessor's 76
contact information to enable taxpayers without internet 77
access to request and receive information regarding the 78
assessment method and computation of value for such 79
property. If any third-party documents, reports, or other 80
data was relied upon by the assessor in the computation of 81
assessed value, the same shall be disclosed to the record 82
owner on the assessor's website. 83
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