Tracking List: MA4

SB945 - Creates new provisions relating to leave from employment
Sponsor: Sen. Karla May (D)
Summary: SB 945 - This act creates the Missouri Family and Medical Leave Program. Under this act, employers with 12 or more employees are required to compensate an employee who has worked at least 1,250 hours in the previous 365-day period with up to sixteen weeks of paid leave if the employee is unable to work because of one the following reasons:

· Because of his or her own serious health condition;

· For the purpose of caring for a family member with a serious health condition;

· To bond with a child within one year of the birth or placement of the child in connection with foster care or adoption; or

· For the purpose of participating in activities directly related to the educational advancement of the employee's child.

Leave must be taken concurrent with any leave taken under the federal Family Medical Leave Act. Leave taken under this act may be in addition to any additional leave provided by an employer's leave program. Eligibility for leave under this act shall be established by filing a certificate of a health care provider that establishes the serious health condition of the employee or the employee's family member. Employers are required to pay employees who take leave under this act at a rate of 65% of the hourly rate at which such employee is paid in the normal course of employment, or $300 per week, whichever is greater. Employers are required to maintain health care coverage for the employee in the same manner as if the employee had not taken leave.

Employers who fail to comply with the leave requirements of this act shall be liable to affected employees for the full amount of wages owed plus an additional equal amount as liquidated damages. All actions brought under this act shall be commenced within two years of the accrual of the cause of action.

The Department of Labor and Industrial Relations is required to conduct an outreach program to ensure that individuals who may be eligible for leave under this act are aware of the provisions of this act. Employers are required to keep a notice posted in a conspicuous place summarizing the requirements of this act.

This act is identical to SB 193 (2023), SB 54 (2017), and SB 983 (2016), substantially similar to HB 1255 (2023), and similar in concept to SB 548 (2023), HB 1126 (2023), SB 729 (2022), HB 2222 (2022), HB 2822 (2022), SB 416 (2021), HB 1372 (2021), SB 565 (2020), HB 2542 (2020), SB 162 (2019), SB 607 (2018), HB 1956 (2018), SB 69 (2017), HB 659 (2017), SCS/SB 291 (2017), HB 1059 (2017), SB 1049 (2016), and HB 1161 (2015).

SCOTT SVAGERA

Comments:
No comments.
Last Action:
01/25/2024 
S - Referred to Senate Committee on General Laws

HB1906 - Modifies provisions relating to the assessed valuation of real property
Sponsor: Rep. Darin Chappell (R)
Summary: HB 1906 -- PROPERTY TAX

SPONSOR: Chappell

Beginning January 1, 2025, the true value in money of real property for assessment purposes shall be equal to the most recent purchase price of such real property. Such true value in money shall be the true value in money for all subsequent assessments until the next sale of such property.

As specified in the bill, if a homeowner makes additions or improvements to the property, and those additions or improvements increase the value of said property by 50% or more, the homeowner shall notify the assessor. The assessor shall then establish a new assessed valuation, which shall be the true value in money for all subsequent assessments until the next sale of such property.

If the sale of a piece of real estate results in a transaction that is below market value, the assessor shall provide evidence to the Board of Equalization or other equivalent entity that such sale price should not be used as the new true value in money for assessment purposes.

If a homeowner does not want to participate in the assessed valuation provisions under this bill, such owner may opt out by notifying the assessor's office, and the homeowners' real property shall be assessed under the assessment process in existence on or before December 31, 2024.

This bill is the same as HB 1078 (2023).
Comments:
No comments.
Last Action:
02/21/2024 
H - Voted Do Pass as substituted

SB725 - Modifies provisions relating to personal property taxes
Sponsor: Sen. Denny Hoskins (R)
Summary: SB 725 - Current law requires that personal property be assessed at 33.3% of its true value in money. This act requires political subdivisions to annually reduce such percentage such that the amount by which the revenue generated by taxes levied on such personal property is reduced is substantially equal to one hundred percent of the growth in revenue generated by real property assessment growth, as defined in the act. Annual reductions shall be made until December 31, 2073. Thereafter, the percentage of true value in money at which personal property is assessed shall be equal to the percentage in effect on December 31, 2073.

Subject to appropriations, a political subdivision that receives less than the allowable amount of total real and personal property tax revenues shall be eligible for reimbursement from the state in an amount equal to the amount by which such revenues are below the allowable amount.

This act is substantially similar to SS/SCS/SB 8 (2023) and SB 493 (2023), and to a provision in HCS/SS/SB 23 (2023), HCS/SS#3/SCS/SB 131 (2023), SS/SCS/SB 133 (2023), as amended, HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and SCS/HCS#2/HB 713 (2023).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/16/2024 
S - Hearing Conducted

SB1258 - Modifies provisions relating to earnings tax
Sponsor: Sen. Travis Fitzwater (R)
Summary: SB 1258 - This act provides that earnings tax shall not be imposed upon the salaries of residents of or persons performing work in an earnings tax opportunity zone, nor on the net profits of businesses performing work in an earnings tax opportunity zone. An earnings tax opportunity zone is defined as an opportunity zone cluster of qualified census tracts organized within a distressed community, as such terms are defined in the act.

JOSH NORBERG

Comments:
No comments.
Last Action:
01/25/2024 
S - Referred to Senate Committee on Fiscal Oversight

SB733 - Modifies provisions relating to personal property taxes
Sponsor: Sen. Bill Eigel (R)
Summary: SB 733 - Current law requires that personal property be assessed at 33.3% of its true value in money. This act requires political subdivisions to annually reduce such percentage such that the amount by which the revenue generated by taxes levied on such personal property is reduced is substantially equal to one hundred percent of the growth in revenue generated by real property assessment growth, as defined in the act. Annual reductions shall be made until December 31, 2073. Thereafter, the percentage of true value in money at which personal property is assessed shall be equal to the percentage in effect on December 31, 2073.

Subject to appropriations, a political subdivision that receives less than the allowable amount of total real and personal property tax revenues shall be eligible for reimbursement from the state in an amount equal to the amount by which such revenues are below the allowable amount.

This act is substantially similar to SS/SCS/SB 8 (2023) and SB 493 (2023), and to a provision in HCS/SS/SB 23 (2023), HCS/SS#3/SCS/SB 131 (2023), SS/SCS/SB 133 (2023), as amended, HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and SCS/HCS#2/HB 713 (2023).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/16/2024 
S - Hearing Conducted

HB2543 - Modifies provisions relating to local homestead property tax credits
Sponsor: Rep. John Voss (R)
Summary: HB 2543 -- HOMESTEAD PROPERTY TAX CREDIT

SPONSOR: Voss

Currently, a county may grant a real property tax credit to qualifying seniors. A qualifying senior must be: eligible for Social Security retirement benefits; the owner of record or having a legal or equitable interest in a homestead; and liable for the payment of real property taxes on such homestead.

This bill modifies the criteria for a qualifying senior by requiring that the senior be at least 62-years-old and not delinquent on his or her real property taxes.

Currently, the amount of the real property tax credit is determined by using a qualifying senior's real property tax liability on the senior's homestead for a given year, and subtracting the real property tax liability on such homestead in the year that the qualifying senior became eligible for the tax credit.

This bill modifies the formula for determining the amount of the real property tax credit. The amount of the real property tax credit shall be determined by using a qualifying senior's real property tax liability on the senior's homestead for a given tax year from all taxing entities that levy a property tax, and subtracting the real property tax liability on such homestead in the "base" year. The base year shall be the latter of the following:

(1) The tax year immediately following the tax year that a county adopts the tax credit by way of an ordinance;

(2) The tax year immediately following the tax year that a majority of voters in a county approve the tax credit; or

(3) The tax year immediately following the tax year in which the qualifying senior became eligible.

This bill is similar to HB 2435 (2024).
Comments:
No comments.
Last Action:
02/23/2024 
Scheduled for Committee Hearing
02/28/2024 12:00 PM - ** REVISED to ADD BILLS ** - House-Special Committee on Property Tax Reform, HR 1
House-Special Committee on Property Tax Reform

SB1001 - Modifies provisions relating to property taxes
Sponsor: Sen. Andrew Koenig (R)
Summary: SB 1001 - This act modifies provisions relating to property taxes.

PROPERTY TAX ASSESSMENTS

This act provides that if the common level of assessment, as defined in the act, in a subclass is lower than the individual level of assessment, as defined in the act, of any parcel in such subclass, then the individual level of assessment for such parcel shall be reduced to the common level of assessment. Such reduction shall be made upon an appeal by the taxpayer. (Section 137.132)

PROPERTY TAX APPEALS

Current law provides that, in any appeal in which an assessor fails to provide evidence of a physical inspection required by law, the taxpayer shall prevail as a matter of law. This act also provides that the assessor's increased assessed valuation shall be void in its entirety and the previous assessed valuation shall be applied. (Section 138.060)

Current law authorizes any first class charter county or city not within a county to require, by ordinance or charter, the reimbursement of just and reasonable appraisal costs, attorney fees, and court costs resulting from hearings before the State Tax Commission for taxpayer appeals of property assessments. This act requires such reimbursements. This act also increases the maximum amount of fees to be reimbursed from $1,000 to $5,000 for residential property appeals, and from $4,000 to $5,000 for utility, industrial railroad, or other subclass three property appeals. (Section 138.434)

PROTESTED PROPERTY TAXES

Current law requires a taxpayer to file a written protest of property taxes with the collector at the same time such taxpayer makes full payment of such taxes. This act repeals such requirement.

This act also provides that the interest due to a taxpayer whose protested taxes were distributed to a taxing authority shall be calculated from the date that the protested taxes were distributed to the taxing authority through the date of the refund.

Any taxpayer determined by a circuit court or the State Tax Commission to be entitled to a refund of property taxes shall receive such refund from the collector within thirty days of the final determination of the refund amount by the circuit court or State Tax Commission. If such refund is not issued within thirty days, the taxpayer shall be entitled to interest on the refund as calculated under current law. (Section 139.031)

This act is substantially similar to SS/SB 95 (2023) and SB 1108 (2022), and to provisions in SS/SCS/SB 15 (2023).

JOSH NORBERG

Comments:
No comments.
Last Action:
02/19/2024 
S - Voted Do Pass

SB750 - Modifies provisions relating to the collection of delinquent property taxes
Sponsor: Sen. Lincoln Hough (R)
Summary: SCS/SB 750 - This act modifies provisions relating to the collection of delinquent taxes.

PROPERTY TAXES

This act authorizes a county or municipality to adopt a resolution to collect delinquent taxes pursuant to the Land Tax Collection Law, currently only applicable to charter counties and Clay and Buchanan Counties. (Section 140.010, 141.220 and 141.230)

This act allows a county collector to preclude a prospective bidder from participating in the sale of lands with delinquent taxes if such prospective bidder is delinquent on his or her property tax payments. (Section 140.190)

This act provides that the state and other taxing authorities and lienholders shall be foreclosed from any unclaimed right, title, interest, claim, or equity of redemption in or to the land and of any lien upon the land upon the expiration of the right to redeem. (Section 140.420)

Current law provides for salaries to be paid to land tax attorneys and delinquent land clerks appointed by the county collector. This act provides that such compensation shall be determined by the collector. (Section 141.320 and 141.330)

Current law requires certain information to be listed in a petition for the foreclosure of a tax lien. This act adds certain identifying information of the petitioners and any person with a legal interest in the parcel of land affected by the suit. The collector shall prepare and send by first-class mail a copy of the petition within thirty days after the filing of the petition to the occupant of the parcel. (Section 141.410, 141.440, and 141.500)

This act requires a collector to obtain a title search for all conveyances, liens, and charges against the real estate involved in a delinquent tax sale, and requires a sheriff to meet certain notice requirements prior to the sale. (Section 141.520)

This act modifies provisions relating to the procedure of selling delinquent property, including the date of sales for partial opt-in counties, requiring a nonreimbursable $200 bidder fee, and a requirement that prospective bidders submit an affidavit attesting that such bidder meets all statutory requirements. No person shall be eligible to bid unless the person has demonstrated to the satisfaction of the applicable official that the person is not the owner of any real property with two or more violations of the municipality's building or housing codes. (Section 141.550)

This act requires a court to hold a hearing to confirm or set aside a foreclosure sale within six months after the sheriff sells any parcel of real estate. The court's judgment shall include a finding that adequate notice was provided. This act allows the proceeds of a land sale in partial opt-in counties to be distributed to the school fund for the county, and also allows a county to allocate a portion of its share of proceeds to a fund for the purposes of defending against claims of insufficiency of notice. (Section 141.580)

This act requires opt-in and partial opt-in counties to establish a land trust for the management, sale, and other disposition of tax delinquent lands. (Section 141.700 and 141.821)

This act repeals provisions of law relating to land tax collections in St. Louis City. (Sections 141.820 to 141.970)

LAND BANKS

This act changes the title of the "Land Bank Act" to the "Chapter 140 Land Bank Act" and authorizes St. Louis County and any municipality with more than 1,500 inhabitants and not located in St. Louis County to establish a land bank. (Section 140.980 to 140.981)

The act requires any county establishing a land bank agency to appoint members to a board of directors, as described in the act. (Section 140.982)

This act provides that all taxes, special taxes, fines, and fees on real estate shall be deemed satisfied by transfer to a land bank agency. (Section 140.984)

This act repeals provisions relating to the distribution of proceeds of property disposed of by a land bank agency. (Section 140.985)

This act prohibits a foreign or domestic corporation or limited liability company that has failed to appoint or maintain a registered agent from buying property from a land bank agency. A land bank agency may condition the sale of a property by requiring the purchaser to make certain improvements to the parcel. (Section 140.987)

A county that has established a land bank agency may collect a fee for the collection of delinquent and back taxes in an amount up to five percent of all collections, which shall be paid to the land bank agency. (Section 140.988)

This act authorizes the governing body of the county or municipality establishing a land bank agency to issue bonds, as described in the act. (Section 140.994)

This act applies conflict of interest provisions to members of a land bank agency board in addition to employees of the land bank agency. (Section 140.1000)

This act authorizes any municipality located wholly or partially within an opt-in county to establish a land bank pursuant to current provisions of law that apply only to the city of St. Joseph. (Section 141.980 to 141.1009)

This act is substantially similar to HCS/HB 587 (2023) and HB 1088 (2023).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/25/2024 
S - Voted Do Pass as substituted

SB1009 - Reduces the assessment percentage of real property
Sponsor: Sen. Mike Cierpiot (R)
Summary: SB 1009 - Current law requires residential real property to be assessed at 19% of its true value in money. Beginning with the 2024 calendar year, this act reduces such percentage by one percent every two years through the 2030 calendar year. Beginning with the 2031 calendar year, residential real property shall be assessed at 15% of its true value in money.

This act is substantially similar to SS/SB 105 (2023).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/25/2024 
S - Referred to Senate Committee on Economic Development and Tax Policy

SB756 - Modifies a property tax credit for certain seniors
Sponsor: Sen. Tony Luetkemeyer (R)
Summary: SCS/SB 756 - Current law authorizes a property tax credit for certain seniors who are eligible for Social Security retirement benefits. This act modifies the definition of "eligible credit amount" and adds a definition of "initial credit year".

This act also modifies the definition of "eligible taxpayer" by providing that a taxpayer shall be 62 years of age or older, rather than eligible for Social Security retirement benefits, and that the taxpayer shall not owe delinquent taxes, interest, or penalties to the county.

This act also provides that an ordinance authorizing a property tax credit that is adopted by a county shall not preclude such ordinance from being subsequently amended or superseded by a petition adopted pursuant to the act.

JOSH NORBERG

Comments:
No comments.
Last Action:
02/05/2024 
S - Voted Do Pass as substituted

SJR82 - Replaces the property tax on real property with a sales tax
Sponsor: Sen. Rick Brattin (R)
Summary: SJR 82 - This constitutional amendment, if approved by the voters, prohibits counties and political subdivisions from levying or collecting a tax on real property beginning January 1, 2025.

In lieu of such property tax, the amendment requires a county to impose a sales tax on the sale of real property at a rate equal to the total combined rate of state and local sales taxes in effect at the location of the property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2025. A taxpayer shall select whether to remit the tax due upon the transfer of the title of the property, or to remit ten percent of the sales tax due to the county collector upon the transfer of title of the property, and the remainder within five, ten, or fifteen years in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date.

This amendment also requires a taxpayer who purchases his or her real property prior to January 1, 2025, to remit a tax equal to the total combined rate of state and local sales taxes in effect at the location of the property multiplied by the remaining mortgage balance on such property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2025. A taxpayer shall select whether to remit the tax due by December 31, 2025, 2030, 2035, or 2040, with such payment made in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date. (Section 4(e))

This amendment also modifies a constitutional provision prohibiting sales taxes on transactions that were not subject to tax as of January 1, 2015, by providing an exemption for the sales tax imposed pursuant to the amendment. (Section 26)

This amendment is identical to SJR 18 (2023) and SJR 59 (2022).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/25/2024 
S - Referred to Senate Committee on General Laws

SB813 - Modifies provisions relating to inspections of certain long-term care facilities
Sponsor: Sen. Mary Elizabeth Coleman (R)
Summary: SB 813 - Under this act, if a residential care facility or assisted living facility is accredited by a recognized accrediting entity, then the facility may submit documentation of its current accreditation status to the Department of Health and Senior Services. If the facility is in good standing, then the Department shall not conduct an annual onsite inspection; provided, that the Department may still conduct an inspection for violations of other standards or requirements.

This act is identical to SB 685 (2023).

SARAH HASKINS

Comments:
No comments.
Last Action:
01/31/2024 
S - Hearing Conducted

SB822 - Modifies the Senior Citizen Property Tax Relief Credit
Sponsor: Sen. Tracy McCreery (D)
Summary: SB 822 - Current law authorizes an income tax credit for certain senior citizens and disabled veterans in amount equal to a portion of such taxpayer's property tax liabilities, with the amount of the credit dependent on the taxpayer's income and property tax liability. This act modifies the definition of "income" to increase the amount deducted from Missouri adjusted gross income from $2,000 to $2,800, or, for claimants who owned and occupied the residence for the entire year, such amount is increased from $4,000 to $5,800. (Section 135.010)

The maximum allowable credit under current law is limited to $750 in rent constituting property taxes actually paid or $1,100 in actual property tax paid. This act increases such amounts to $1,055 and $1,550, respectively, and annually adjusts such maximum amounts for inflation. (Section 135.025)

Additionally, current law limits the tax credit to qualifying taxpayers with an income of $27,500 or less, or $30,000 in the case of a homestead owned and occupied by a claimant for the entire year. This act increases such maximum income to $38,200 for claimants with a filing status of single, $42,200 for claimants with a filing status of single and who owned and occupied a homestead for the entire year, $41,000 for claimants with a filing status of married filing combined, and $48,000 for claimants with a filing status of married filing combined and who owned and occupied a homestead for the entire year, and annually adjusts such amounts for inflation. (Section 135.030)

This act is substantially similar to HB 666 (2023) and HCS/HB 1134 (2023), and to provisions in SS/SCS/SB 15 (2023), HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and HB 1351 (2023).

JOSH NORBERG

Comments:
No comments.
Last Action:
02/12/2024 
S - Hearing Conducted

SB1086 - Modifies provisions relating to personal property taxes
Sponsor: Sen. Rick Brattin (R)
Summary: SB 1086 - Current law requires that personal property be assessed at 33.3% of its true value in money. This act requires political subdivisions to annually reduce such percentage such that the amount by which the revenue generated by taxes levied on such personal property is reduced is substantially equal to one hundred percent of the growth in revenue generated by real property assessment growth, as defined in the act. Annual reductions shall be made until December 31, 2073. Thereafter, the percentage of true value in money at which personal property is assessed shall be equal to the percentage in effect on December 31, 2073.

Subject to appropriations, a political subdivision that receives less than the allowable amount of total real and personal property tax revenues shall be eligible for reimbursement from the state in an amount equal to the amount by which such revenues are below the allowable amount.

This act is substantially similar to SS/SCS/SB 8 (2023) and SB 493 (2023), and to a provision in HCS/SS/SB 23 (2023), HCS/SS#3/SCS/SB 131 (2023), SS/SCS/SB 133 (2023), as amended, HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and SCS/HCS#2/HB 713 (2023).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/25/2024 
S - Referred to Senate Committee on Economic Development and Tax Policy

HB2050 - Modifies the "Senior Citizen Property Tax Relief Credit" or "circuit breaker" tax credit by increasing the maximum upper limit and property tax credit amounts
Sponsor: Rep. Kemp Strickler (D)
Summary: HB 2050 -- CIRCUIT BREAKER

SPONSOR: Strickler

Currently, a tax credit is offered to eligible senior citizens and disabled individuals for a portion of the real estate taxes or rent they have paid for the year. The credit is for a maximum of $750 for renters and $1,100 for owners who occupied their home. The actual credit is based on the amount of real estate taxes or rent paid and total household income.

Beginning January 1, 2025, the tax credit for renters shall be increased to $1,055. For homeowners, the tax credit shall be increased to $1,550.

This bill also increases the maximum upper limits of qualifying income for both renters and homeowners. Beginning January 1, 2025, the following maximum upper limits shall be established:

(1) For an unmarried renter, $38,200; for a married renter, $41,000; and

(2) For an unmarried homeowner, $42,200; for a married homeowner, $48,000.

Beginning January 1, 2026, these totals shall be increased annually for inflation.

This bill also gives qualifying taxpayers a larger reimbursement of the tax credit by increasing the incremental phase out from $300 to $495.

This bill is similar to HB 1670 (2024); and HCS HB 1134 and HB 135 (2023).
Comments:
No comments.
Last Action:
01/11/2024 
H - Referred to House-Special Committee on Property Tax Reform

SB880 - Modifies a property tax credit for certain seniors
Sponsor: Sen. Greg Razer (D)
Summary: SB 880 - Current law authorizes a property tax credit for certain seniors who are eligible for Social Security retirement benefits. This act modifies the definition of "eligible taxpayer" by providing that a taxpayer shall be 62 years of age or older, rather than eligible for Social Security retirement benefits.

JOSH NORBERG

Comments:
No comments.
Last Action:
01/11/2024 
S - Referred to Senate Committee on Economic Development and Tax Policy

HB1636 - Modifies provisions related to the "circuit breaker" property tax credit, reenacts the "Missouri Homestead Preservation Tax Credit Program", and implements a homestead exemption for certain individuals
Sponsor: Rep. Marlene Terry (D)
Summary: HB 1636 -- REAL PROPERTY TAXES

SPONSOR: Terry

This bill amends statutes related to senior citizens property tax relief, also known as the Circuit Breaker tax credit.

This tax credit is available to eligible senior citizens and disabled veterans for a portion of their real estate taxes or rent that such individuals have paid for the year.

Currently, the tax credit is limited to qualifying taxpayers with an income of $30,000 or less in the case of a homestead owned and occupied by a claimant for the entire year. An additional exemption of $4,000 is provided when a qualifying taxpayer's spouse resides at the same address, bringing the total credit to $34,000 for a married homestead owner.

Currently, the tax credit is further limited to qualifying taxpayers with an income of $27,200 or less in the case of a renter. An additional exemption of $2,000 is provided when a qualifying taxpayer's spouse resides at the same address, bringing the total credit to $29,200 for a married renter.

This bill increases the maximum income levels in the following manner:

For an unmarried homeowner: from $30,000, now $42,200;

For a married homeowner: the additional exemption is increased from $4,000 to $5,800, making the total credit now $48,000;

For an unmarried renter: from $27,200, now $38,200;

For a married renter: the additional exemption is increased from $2,000 to $2,800, making the total credit now $41,000.

Beginning January 1, 2026, the maximum upper limits shall be increased annually for inflation based on the Consumer Price Index.

Currently, the tax credit is set a maximum of $1,100 in actual property taxes paid for a homeowner, and a maximum of $750 in rent constituting property taxes actually paid for renters.

This bill increases the maximum amount of the tax credit in the following manner:

For a homeowner: from $1,100, now $1,550; For a renter: from $750, now $1,055.

Beginning January 1, 2026, the maximum property tax credits shall be increased annually for inflation based on the Consumer Price Index.

If the income on a return is over the minimum base but not over the maximum upper limit, the property tax shall be in increments of $25 and the income in increments of $495.

Beginning January 1, 2025, this bill provides a tax credit for senior citizens or for disabled individuals who:

(1) Have reached the age of 65;

(2) Are the owners of a home used as their primary residence;

(3) Are liable for real property taxes on the property; and

(4) Have a total household income of $125,000.

Qualifying taxpayers are eligible for an annual tax credit for such property that is used as a homestead equal to 100% of the tax assessed on their homestead. Each eligible homeowner who has been granted an exemption shall reapply on an annual basis.

A qualifying taxpayer shall not claim such a tax credit if such taxpayer has also claimed the Senior Citizen Property Tax Relief tax credit (the Circuit Breaker) for the same tax year. Such tax credit shall be refundable, but shall not be transferred, sold, or assigned. This program expires December 31, 2030.

This bill is similar to HB 1351 (2023).
Comments:
No comments.
Last Action:
01/11/2024 
H - Referred to House-Special Committee on Property Tax Reform

HB1831 - Reduces the assessment percentage of certain real property
Sponsor: Rep. Aaron McMullen (R)
Summary: HB 1831 -- PROPERTY ASSESSMENTS

SPONSOR: McMullen

Currently, the subclasses of real property are assessed as follows:

(1) Residential property: 19% of its true value in money;

(2) Agricultural and horticultural property: 12% of its true value in money; and

(3) Utility, industrial, commercial, railroad, and all other property not included in Subclasses (1) and (2): 32% of its true value in money.

Beginning January 1, 2025, the subclasses of real property shall be assessed as follows:

(1) Residential property: 15% of its true value in money;

(2) Agricultural and horticultural property: 12% of its true value in money; and

(3) Utility, industrial, commercial, railroad, and all other property not included in Subclasses (1) and (2): 15%.



This bill is similar to SB 105 (2023).
Comments:
No comments.
Last Action:
02/21/2024 
H - Public hearing completed

HB1428 - Modifies the "circuit breaker" tax credit by increasing the maximum upper limits and adjusting the property tax credit income phase-out increment amounts
Sponsor: Rep. Mike McGirl (R)
Summary: HCS HB 1428 -- PROPERTY TAX CREDIT

SPONSOR: McGirl

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Property Tax Reform by a vote of 21 to 0.

The following is a summary of the House Committee Substitute for HB 1428.

This bill amends statutes related to senior citizens property tax relief, also known as the Circuit Breaker tax credit.

This tax credit is available to eligible senior citizens and disabled veterans for a portion of their real estate taxes or rent that such individuals have paid for the year.

Currently, the tax credit is limited to qualifying taxpayers with an income of $30,000 or less in the case of a homestead owned and occupied by a claimant for the entire year. An additional exemption of $4,000 is provided when a qualifying taxpayer's spouse resides at the same address, bringing the total credit to $34,000 for a married homestead owner.

This bill increases such maximum income in the following manner:

For an unmarried homeowner: from $30,000, now $40,000;

For a married homeowner: the additional exemption is increased from $4,000 to $5,000 making the total credit now $45,000;

For an unmarried renter: from $27,200, now $32,000;

for a married homeowner: the additional exemption is increased from $2,000 to $5,000 making the total credit now $37,200.

Currently, the tax credit is set at a maximum of $1,100 in actual property taxes paid for a homeowner, and a maximum of $750 in rent constituting property taxes actually paid for renters.

This bill increases the maximum amount of the tax credit in the following manner:

For a homeowner: from $1,100, now $1,550;

For a renter: from $750, now $1,055. If the income on a return is over the minimum base but not over the maximum upper limit, the property tax shall be in increments of $25 and the income in increments of $495.

This bill is similar to HCS SS SCS SB 133 (2023).

The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill.

PROPONENTS: Supporters say that with an increase in the maximum income levels, more seniors can take advantage of the program. With the cost of living rising each year, more and more seniors are cut out of the program. The last time the maximum income levels were adjusted to reflect inflation was 2008, which makes change long overdue.

Testifying in person for the bill were Representative McGirl; AARP; and Catholic Charities Archdiocese of St. Louis.

OPPONENTS: There was no opposition voiced to the committee.



Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Comments:
No comments.
Last Action:
02/22/2024 
Scheduled for Committee Hearing
02/26/2024 2:15 PM - House-Rules-Regulatory Oversight, HR 4
House-Rules-Regulatory Oversight

SB915 - Authorizes certain senior citizens to defer property taxes
Sponsor: Sen. Tracy McCreery (D)
Summary: SB 915 - This act enables senior citizens, fifty-nine and a half years of age or older, and disabled persons to defer paying property taxes on their residences. The act establishes eligibility criteria for the taxpayer and the property for participating in the deferral. Taxpayers desiring deferral of property taxes shall file an application with the county assessor, who shall forward such application to the Department of Revenue for a determination of eligibility. If the application is approved, the Department of Revenue shall notify the county assessor who shall make a notation on the tax rolls identifying the property as tax-deferred.

Each year, the Department of Revenue shall allocate funds from the Property Tax Deferral Revolving Account, which is created by the act, to each county with properties subject to tax deferral in an amount equal to the taxes deferred within each such county. All deferrals of tax shall result in a lien to be held by the Department of Revenue against the property of the taxpayer, which shall be recorded in the mortgage records of the county in which the property is located. The lien shall be for the amount of the property tax as estimated by the Department of Revenue plus interest to accrue at six percent per annum. The taxes plus interest shall be paid when the owner dies or sells the property, moves, or the property changes ownership.

This act is identical to SB 689 (2023) and SB 1036 (2010), and is similar to SB 271 (2009), SB 1213 (2008), SB 32 (2007), SB 594 (2006), and SB 436 (2005).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/25/2024 
S - Referred to Senate Committee on General Laws

HB1670 - Modifies the "circuit breaker" tax credit by increasing the maximum upper limit and property tax credit amounts
Sponsor: Rep. Mark Matthiesen (R)
Summary: HB 1670 -- PROPERTY TAX RECORDS

SPONSOR: Matthiesen

This bill amends statutes related to the Senior Citizens Property Tax Relief, also known as the Circuit Breaker tax credit.

This tax credit is available to eligible senior citizens and disabled veterans for a portion of their real estate taxes or rent that such individuals have paid for the year.

Currently the tax credit is limited to qualifying taxpayers with an income of $30,000 or less in the case of a homestead owned and occupied by a claimant for the entire year. An additional exemption of $4,000 is provided when a qualifying taxpayer's spouse resides at the same address, bringing the total credit to $34,000 for a married homestead owner.

Currently, the tax credit is further limited to qualifying taxpayers with an income of $27,000 or less in the case of a renter. An additional exemption of $2,000 is provided when a qualifying taxpayer's spouse resides at the same address, bringing the total credit to $29,200 for a married renter.

This bill increases the maximum income levels in the following manner:

For an unmarried homeowner: from $30,000, now $42,200;

For a married homeowner: the additional exemption is increased from $4,000 to $5,800, making the total credit now $48,000;

For an unmarried renter: from $27,000, now $38,200;

For a married renter: the additional exemption is increased from $2,000 to $2,800, making the total credit now $41,000.

Beginning January 1, 2026, the maximum upper limits shall be increased annually for inflation based on the Consumer Price Index.

Currently, the tax credit is set at a maximum of $1,100 in actual property taxes paid for a homeowner, and a maximum of $750 in rent constituting property taxes actually paid for renters.

This bill increases the maximum amount of the tax credit in the following manner:

For a homeowner: from $1,100, now $1,550; For a renter: from $750, now $1,055.

If the income on a return is over the minimum base but not over the maximum upper limit, the property tax shall be in increments of $25 and the income in increments of $495.



This bill is similar to HCS HB 1134 (2023) and HB 135 (2023).
Comments:
No comments.
Last Action:
02/21/2024 
H - Voted Do Pass

SB930 - Modifies the Senior Citizens Property Tax Relief Credit
Sponsor: Sen. Mike Cierpiot (R)
Summary: SB 930 - Current law authorizes an income tax credit for certain senior citizens and disabled veterans in amount equal to a portion of such taxpayer's property tax liabilities, not to exceed $750 in rent constituting property taxes actually paid or $1,100 in actual property tax paid. This act annually adjusts such maximum amounts for inflation. (Section 135.025)

Additionally, current law limits the tax credit to qualifying taxpayers with an income of $27,500 or less, or $30,000 in the case of a homestead owned and occupied by a claimant for the entire year. This act increases such maximum income to $35,000, or $38,000 in the case of a homestead owned and occupied by a claimant for the entire year, and annually adjusts both amounts for inflation. (Section 135.030)

This act is identical to provisions in SS/SCS/SB 15 (2023) and is substantially similar to HB 666 (2023) and HCS/HB 1134 (2023), and to provisions in HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and HB 1351 (2023).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/25/2024 
S - Referred to Senate Committee on Economic Development and Tax Policy

SJR89 - Modifies provisions relating to the state budget
Sponsor: Sen. Bill Eigel (R)
Summary: SJR 89 - Current constitutional provisions require the Governor to submit to the General Assembly a budget for the ensuing appropriation period containing estimated available revenues and an itemized plan of proposed expenditures. This constitutional amendment, if approved by the voters, requires that such proposed expenditures shall not exceed estimated available revenues, and provides that "estimated available revenues" shall include all state revenues and federal funds, but shall not include any proceeds of debt incurred by the state or the federal government. Additionally, current constitutional provisions allow unspent fund balances to be included in estimated available revenues. This amendment prohibits such inclusion and allows the General Assembly to provide by law for the return of such unspent balances to the taxpayers. (Section 24)

Current constitutional provisions also allow the Governor to reduce the expenditures of the state below their appropriations when actual revenues are less than the revenue estimates. This constitutional amendment requires such reduction. (Section 27)

JOSH NORBERG

Comments:
No comments.
Last Action:
02/22/2024 
S - Introduced and Read First Time

SB1410 - Creates the position of a dementia services coordinator within the Department of Health and Senior Services
Sponsor: Sen. Travis Fitzwater (R)
Summary: SB 1410 - This act requires the Division of Senior and Disability Services within the Department of Health and Senior Services to establish a dementia services coordinator as a full-time position. The coordinator shall perform duties specified in the act, including coordinating information resources affecting Missourians living with dementia and their caregivers, streamlining applicable services to increase efficiency and improve the quality of care in certain settings, identifying any duplicated services, promoting public awareness and education, and collecting and monitoring relevant data.

This act is identical to HB 2071 (2024).

SARAH HASKINS

Comments:
No comments.
Last Action:
02/13/2024 
S - Introduced and Read First Time

HB2387 - Establishes a "Restaurant Meals Program" as part of the Supplemental Nutrition Assistance Program (SNAP)
Sponsor: Rep. Jay Mosley (D)
Summary: HB 2387 -- RESTAURANT MEALS PROGRAM

SPONSOR: Mosley

This bill requires the Department of Social Services to establish a "Restaurant Meals Program" as part of the Supplemental Nutrition Assistance Program (SNAP). Under this program, households containing certain elderly, disabled, or homeless individuals shall have the option, in accordance with federal law, to redeem their SNAP benefits at private establishments that contract with the Department to offer meals for eligible persons at concessional prices.

This bill is similar to HB 865 (2023).
Comments:
No comments.
Last Action:
01/16/2024 
H - Read Second Time

HB2729 - Creates provisions to allow local taxing entities to establish property tax work-off programs for certain senior citizens to reduce property tax bills
Sponsor: Rep. Donna Baringer (D)
Comments:
No comments.
Last Action:
02/21/2024 
H - Read Second Time

HB2039 - Modifies provisions for senior housing subsidies
Sponsor: Rep. Emily Weber (D)
Summary: HB 2039 -- SENIOR HOUSING SUBSIDIES

SPONSOR: Weber

This bill adds senior rental housing projects to the projects for which the owner is eligible for subsidies from the Missouri Housing Development Commission. In order to be eligible, an owner must enter into an agreement with the state or local agency to ensure that the owner is not:

(1) Charging or attempting to charge rent at a senior rental housing project in excess of those deemed affordable to low income families for 30% of units becoming available to new tenants following vacation of a subsidized unit by previous tenants.

(2) Charging or attempting to charge rent in excess of those deemed affordable to moderate income families for 30% of the subsidized units becoming available following vacation by previous tenants.

(3) Charging or attempting to charge rent in excess of those deemed affordable to middle income senior tenants for the remaining 40% of the subsidized units becoming available following vacation by previous tenants.

Following any vacation of a middle income senior unit by its occupants, the owner must rent the unit to a tenant that qualifies as a middle income senior tenant on its initial occupancy of the unit.

This bill is the same as HB 1304 (2023).
Comments:
No comments.
Last Action:
01/04/2024 
H - Read Second Time

HJR124 - Proposes a constitutional amendment relating to MO HealthNet
Sponsor: Rep. Cody Smith (R)
Comments:
No comments.
Last Action:
02/05/2024 
H - Read Second Time

HB1856 - Authorizes counties and other political subdivisions to grant real property tax credits to eligible taxpayers with homesteads
Sponsor: Rep. Danny Busick (R)
Summary: HB 1856 -- HOMESTEAD PROPERTY TAX CREDIT

SPONSOR: Busick

Currently, eligible senior citizens may receive a credit against real property taxes in an amount equaling the difference between the taxpayer's real property tax liability on the taxpayer's homestead, minus the real property tax liability on the homestead in the year that the taxpayer became eligible for the credit.

Eligible senior citizens must be:

(1) A Missouri resident;

(2) Eligible for Social Security retirement benefits;

(3) An owner of record of a homestead or have a legal or equitable interest in such property; and

(4) Liable for the payment of real property taxes on such homestead.

Any county that is authorized to impose a property tax may grant a credit described above either by way of an ordinance or ballot petition. The procedures for an ordinance or ballot petition are described in current statute.

This bill designates two separate categories of the existing homestead property tax credit: a "county real property tax credit", which shall be administered by the governing body of a county; and a "political subdivision real property tax credit", which shall be administered by the governing body of a political subdivision.

COUNTY REAL PROPERTY TAX CREDIT

When a county imposes a real property tax upon an eligible taxpayer's homestead, the county may grant a county real property tax credit to a taxpayer residing within said county, subject to the following:

(1) The county adopts an order or ordinance to grant the tax credit;

(2) No tax credit shall be awarded for any tax year prior to adoption of an order or ordinance;

(3) No tax credit shall be awarded to a taxpayer for any tax year prior to the taxpayer becoming eligible; (4) The tax credit shall be only for current real property taxes assessed against a taxpayer's homestead in the current tax year.

(5) A political subdivision shall not grant a county real property tax credit, nor shall a county grant a political subdivision real property tax credit created by any other political subdivision's authority to impose a tax on real property in such county.

POLITICAL SUBDIVISION REAL PROPERTY TAX CREDIT

The bill defines a "political subdivision" as local public entity that:

(1) Is not a county;

(2) Is created by the Missouri Constitution or General Assembly;

(3) Exercises governmental functions; and

(4) Has the power to levy and impose taxes on real property.

When a political subdivision imposes a real property tax upon an eligible taxpayer's homestead, the political subdivision may grant a political subdivision real property tax credit to a taxpayer residing within said political subdivision, subject to the following:

(1) The political subdivision receives a petition signed by at least 10% of the number of registered voters of the political subdivision voting in the last election for a member of the governing body, calling for the governing body of the political subdivision to grant a political subdivision real property tax credit, in which case the governing body shall adopt an order or ordinance granting the tax credit at the next regularly scheduled meeting of the governing body;

(2) The order or ordinance shall not become effective unless the governing body submits to the registered voters residing within the political subdivision at a general municipal election or a state general, primary, or special election a proposal to authorize the governing body to grant the tax credit;

No tax credit shall be awarded for any tax year prior to adoption of an order or ordinance.

No tax credit shall be awarded to a taxpayer for any tax year prior to the taxpayer becoming eligible. The tax credit shall be only for current real property taxes assessed against a taxpayer's homestead in the current tax year.

A county shall not grant a political subdivision real property tax credit, nor shall a political subdivision grant a county real property tax credit created by any other political subdivision's authority to impose a tax on real property in such county.
Comments:
No comments.
Last Action:
01/04/2024 
H - Read Second Time