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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
SENATE BILL NO. 1727
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR CARTER.
7363S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 139.100, RSMo, and to enact in lieu thereof one new section relating to property
tax payments.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 139.100, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 139.100, 2
to read as follows:3
139.100. 1. (1) If any taxpayer shall fail or 1
neglect to pay to the collector his taxes at the time 2
required by law, then it shall be the duty of the collector, 3
after the first day of January then next ensuing and in the 4
absence of an agreement entered into pursuant to subdivision 5
(2) of this subsection, to collect and account for, as other 6
taxes, an additional tax, as penalty, the amount provided 7
for in section 140.100. 8
(2) For property tax liabilities incurred on or after 9
January 1, 2020, and on or before December 31, 2020, the 10
collector of any county with a charter form of government 11
and with more than nine hundred fifty thousand inhabitants 12
may enter into an agreement with any taxpayer for the 13
payment of any amount of tax not paid at the time required 14
by law, including a waiver or reduction of penalties and 15
interest on such taxes, provided that any such agreement 16
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shall require such taxes to be paid to the collector or 17
postmarked by no later than January 8, 2021. 18
(3) For any taxpayer that has paid penalties and 19
interest on property tax liabilities not paid at the time 20
required by law, and such penalties and interest are 21
subsequently reduced or waived through an agreement entered 22
into pursuant to subdivision (2) of this subsection, that 23
portion of penalties and interest paid and subsequently 24
reduced or waived may be credited to the taxpayer on such 25
taxpayer's tax liability for the subsequent year. The 26
county may reduce on a pro rata basis any distributions to 27
taxing jurisdictions by the amount of any penalties and 28
interest from late payments from the 2020 tax year that were 29
collected and distributed, but were then subsequently 30
reduced or waived pursuant to subdivision (2) of this 31
subsection. 32
2. Collectors shall, on the day of their annual 33
settlement with the county governing body, file with 34
governing body a statement, under oath, of the amount so 35
received, and from whom received, and settle with the 36
governing body therefor; but, interest shall not be 37
chargeable against persons who are absent from their homes, 38
and engaged in the military service of this state or of the 39
United States. The provisions of this section shall apply 40
to the City of St. Louis, so far as the same relates to the 41
addition of such interest, which, in such city, shall be 42
collected and accounted for by the collector as other taxes, 43
for which he shall receive no compensation. 44
3. Whenever any collector of the revenue in the state 45
fails or refuses to collect the penalty provided for in this 46
section on state and county taxes, it shall be the duty of 47
the director of revenue and county clerk to charge such 48
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collectors with the amount of interest due thereon, as shown 49
by the returns of the county clerk, and such collector shall 50
be liable to the penalties as provided for in section 51
139.270. 52
4. [For purposes of this section and other provisions 53
of law relating to the timely payment of taxes due on any 54
real or personal property, payments for taxes due on any 55
real or personal property which are delivered by United 56
States mail to the collector, the collector's office, or 57
other officer or office designated by the county or city to 58
receive such payments, of the appropriate county or city, 59
shall be deemed paid as of the postmark date stamped on the 60
envelope or other cover in which such payment is mailed. In 61
the event any payment of taxes due is sent by registered or 62
certified mail, the date of registration or certification 63
shall be deemed the postmark date. No additional tax or 64
penalty shall be imposed under this section on any taxpayer 65
whose payment is delivered by United States mail, if the 66
postmark date stamped on the envelope or other cover 67
containing such payment falls within the prescribed period 68
or on or before the prescribed date, including any extension 69
granted, for making the payment or if the postmaster for the 70
jurisdiction where the payment was mailed verifies in 71
writing that the payment was deposited in the United States 72
mail within the prescribed period or on or before the 73
prescribed date, including any extension granted, for making 74
the payment, and was delayed in delivery because of an error 75
by the United States postal service and not because of an 76
error by the taxpayer. In the absence of a postmark, or if 77
the postmark is illegible or otherwise inconclusive, the 78
collector may use the collector's judgment regarding the 79
timeliness of the payment contained therein and shall 80
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document such decision] Any payment of real or personal 81
property taxes transmitted through the United States Postal 82
Service and postmarked no later than January fifth of the 83
year immediately following the applicable tax year shall be 84
deemed timely paid and shall not be subject to penalty or 85
interest; provided, however, that regardless of postmark 86
date, any check, cashier's check, or money order dated later 87
than December thirty-first of the applicable tax year shall 88
be considered delinquent, and further provided that any 89
payment made by means other than United States Postal 90
Service mail, including, but not limited to, in-person, 91
electronic, internet, interactive voice response, or 92
electronic check payments, shall be considered delinquent if 93
received after December thirty-first of the applicable tax 94
year. 95
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