Read the full stored bill text
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. 853
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WILLIAMS.
5536S.02I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 137.180, 137.275, 137.385, and 138.180, RSMo, and to enact in lieu thereof
four new sections relating to property tax assessments.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 137.180, 137.275, 137.385, and 1
138.180, RSMo, are repealed and four new sections enacted in 2
lieu thereof, to be known as sections 137.180, 137.275, 137.385, 3
and 138.180, to read as follows:4
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
SB 853 2
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
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
SB 853 3
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
(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
SB 853 4
(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
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
137.275. Every person who thinks himself aggrieved by 1
the assessment of his property may appeal to the county 2
board of equalization, in person, by attorney or agent, or 3
in writing. Such appeals shall be lodged with the county 4
board of equalization on or before the [second] first Monday 5
in [July] August. 6
137.385. Any person aggrieved by the assessment of his 1
property may appeal to the county board of equalization. An 2
appeal shall be in writing and the forms to be used for this 3
SB 853 5
purpose shall be furnished by the county clerk. Such appeal 4
shall be lodged with the county clerk as secretary of the 5
board of equalization before the [second] first Monday in 6
[July] August; provided, that the board may in its 7
discretion extend the time for filing such appeals. 8
138.180. Any person may appeal in writing to the board 1
of equalization from the assessment of his property, which 2
appeal shall specify the matter of which he complains and 3
which shall be filed at the office of the assessor of the 4
city on or before the [second] first Monday in [July] August 5
of each year, and any person so appealing shall have the 6
right of appeal from decisions of the local board to the 7
state tax commission as provided by law. There shall be no 8
presumption that the assessor's valuation is correct. 9
✓