Modifies provisions relating to erroneous property classifications

Passed Legislature

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

Sponsor: Brown (26), Ben; House handler: N/A
Last action: 2026-01-21
Official status: Voted Do Pass S Economic and Workforce Development Committee
Effective date: 2026-08-28

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2026-01-21 Missouri House of Representatives and Missouri Senate
Voted Do Pass S Economic and Workforce Development Committee
2026-01-14 Missouri House of Representatives and Missouri Senate
Hearing Conducted S Economic and Workforce Development Committee
2026-01-08 S129
Second Read and Referred S Economic and Workforce Development Committee
2026-01-07 S49
S First Read
2025-12-01 Missouri House of Representatives and Missouri Senate
Prefiled

Official Summary Text

The following summaries of this bill are available:

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Introduced

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SB 987 - Current law provides that a taxpayer shall be awarded costs and reasonable attorney's fees for any appeal of an assessor's classification of real property that is found by the State Tax Commission or a court of competent jurisdiction to be an erroneous classification. This act provides that any such decision shall include the recovery of such costs.

The act provides that any taxpayer not receiving such costs and fees derived from any decision made on or after January 1, 2024, shall have a cause of action against the assessor to recover such costs and fees, as well as the costs and fees associated with initiating such cause of action. Such taxpayer shall also be entitled to recover damages in an amount equal to ten percent of the original assessed value of the property that was erroneously classified.

This act is identical to SCS/SB 759 (2025).
JOSH NORBERG