Tracking List: MA4

SB875 - Sen. Angela Mosley (D) - Establishes a "Restaurant Meals Program" as part of the Supplemental Nutrition Assistance Program (SNAP)
Summary: SB 875 - This act 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, including hot food and meals intended for immediate consumption, for eligible persons at concessional prices.

This act is identical to SB 130 (2025), SB 973 (2024), SB 313 (2023), and the perfected SB 798 (2022).

SARAH HASKINS

Comments:
No comments.
Last Action:
03/02/2026 
H - Scheduled for Committee Hearing - 03/04/2026, 8:00 AM - Senate-Families, Seniors and Health, Senator Jill Carter, Chairwoman, SCR 1
SB910 - Sen. Adam Schnelting (R) - Modifies provisions relating to the abuse or neglect of vulnerable persons
Summary: SB 910 - This act requires long-term care facilities to maintain liability insurance coverage in a minimum amount of $1 million dollars to insure against losses from the negligent or criminal acts of the facility constituting abuse, neglect, or wrongful death of any resident, except as otherwise provided in the act.

This provision is substantially similar to a provision in SB 164 (2025) and HB 2519 (2024).

This act requires the Department of Health and Senior Services to display an abuse and neglect icon next to the informational listing on its website of any long-term care facility that has a substantiated finding of abuse or neglect, as described in the act.

Additionally, the Department shall provide the results of any substantiated report of a facility resident's abuse or neglect to the General Assembly and the Lieutenant Governor, consistent with existing requirements for providing access to abuse and neglect complaints and results of investigations.

Currently, the offense of abuse of an elderly person, a person with a disability, or a vulnerable person is a class A misdemeanor. This act creates an enhanced penalty of a class E felony when the person committing the offense is a care provider and he or she knowingly acts or knowingly fails to act in a manner that creates a substantial risk to the life, body, or health of an elderly person, a person with a disability, or a vulnerable person.

This provision is identical to a provision in SB 164 (2025) and substantially similar to HB 1710 (2024).

SARAH HASKINS

Comments:
No comments.
Last Action:
03/02/2026 
S - ** REVISED for LOCATION ** - 3/4/26 - 11:00 am - SCR 1 - Senate-General Laws
SB1025 - Sen. Karla May (D) - Modifies provisions relating to the elder abuse and neglect hotline
Summary: SB 1025 - This act requires the elder abuse and neglect hotline operated by the Department of Health and Senior Services to be operated continuously 24 hours a day, 7 days a week.

This act is identical to SB 694 (2025).

SARAH HASKINS

Comments:
No comments.
Last Action:
02/11/2026 
S - Hearing Conducted - Senate-Families, Seniors and Health
SB1535 - Sen. Jill Carter (R) - Establishes the "Missouri Disabled Veteran Homestead Tax Credit Act"
Summary: SB 1535 - This act establishes the "Missouri Disabled Veteran Homestead Tax Credit Act".

This act authorizes a county to grant a property tax credit on real property used as a homestead by a veteran with a 100% permanent disability rating. The tax credit shall apply to all property tax levies imposed on the taxpayer's residence, excluding the state levy imposed for the Blind Pension Fund.

To qualify for a property tax credit, the taxpayer's qualified residence shall not have a market value exceeding $500,000 exclusive of any portion of the property used for commercial purposes.

A property tax credit authorized by this act shall transfer to the taxpayer's surviving spouse as long as the spouse holds the legal or beneficial title to the residence, permanently resides at the residence, and does not remarry.

To grant property tax credits authorized by the act, a county shall opt in to the provisions of the act by an affirmative majority vote of the governing body of the county. The governing body may at any time rescind the property tax credit program by an affirmative vote.

The total amount of property tax credits authorized pursuant to this act shall be considered tax revenue actually received by the county and political subdivisions.

This act is identical to HB 2588 (2026).

JOSH NORBERG

Comments:
No comments.
Last Action:
02/24/2026 
S - Hearing Conducted - Senate-Veterans and Military Affairs
HB2089 - Rep. Aaron Crossley (D) - Authorizes the "Missouri Disabled Veterans Homestead Exemption"
Summary: This bill creates the "Missouri Disabled Veterans Homestead Exemption" which provides a tiered property tax exemption system for veterans with disabilities. The exemptions are based on a disability percentage, certified by the United States Department of Veterans Affairs. For tax years beginning on or after January 1, 2027, an annual exemption will be granted for a property that is used as a qualified residence owned by a veteran with a disability, limited to the amounts as follows:

(1) For veterans with service-connected disability of 30% or more but less than 50%, the annual exemption is $2,500;

(2) For veterans with a service-connected disability of 50% or more but less than 70%, the annual exemption is $5,000;

(3) For veterans with service-connected disability of 70% or more, the annual exemption is equal to 100% of the tax assessed on the qualified residence; and

(4) For a taxpayer who is the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as a recipient of dependency and indemnity compensation under federal law, the annual exemption is equal to 100% of the tax assessed on the qualified residence.

If a surviving spouse of a veteran sells the qualified residence, an amount can be transferred to his or her new residence as long as it is used as his or her primary residence and he or she does not remarry. No exemption will be allowed for the tax year in which the surviving spouse remarries.

The bill requires each taxpayer that is granted the exemption to reapply on an annual basis unless the veteran has a combined service-connected disability with a rating of 100% and is deemed permanently and totally disabled, as specified in the bill. The provisions of this bill sunset six years after the effective date.

This bill is similar to HB 700(2025) and HB 1419 (2024).
Comments:
No comments.
Last Action:
02/26/2026 
H - Scheduled for Committee Hearing - 03/03/2026, 12:00 PM - ** REVISED to ADD HB 1869 ** - House-Veterans and Armed Forces, HR 7
HB2276 - Rep. Will Jobe (D) - Authorizes the "Missouri Disabled Veterans Homestead Exemption" relating to a property tax exemption for certain veterans
Summary: This bill establishes the "Missouri Disabled Veterans Homestead Exemption" which provides a tiered property tax exemption system for veterans with disabilities. The exemptions are based on a disability percentage, certified by the United States Department of Veterans Affairs. For tax years beginning on or after January 1, 2027, an annual exemption will be given for a property that is used as a qualified residence owned by a veteran with a disability, limited to the amounts as follows:

(1) For veterans with service-connected disability of 50% or more but less than 70%, the annual exemption is $2,500;

(2) For veterans with a service-connected disability of 70% or more but less than 100%, the annual exemption is $5,000;

(3) For veterans with service-connected disability of 100%, the annual exemption is equal to 100% of the tax assessed on the qualified residence; and

(4) For a taxpayer who is the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as a recipient of dependency and indemnity compensation under Federal law, the annual exemption is equal to 100% of the tax assessed on the qualified residence.

If a surviving spouse of a veteran sells the qualified residence, an amount may be transferred to his or her new residence as long as it is used as his or her primary residence and he or she does not remarry. No exemption will be allowed for the tax year in which the surviving spouse remarries.

The bill requires each taxpayer that is granted the exemption to reapply on an annual basis unless the veteran has a service- connected disability rating of 100% and is deemed permanently and totally disabled, as specified in the bill.

The provisions of this bill sunset six years after the effective date.

This bill is similar to HB 552 (2025) and HB 1419(2024).
Comments:
No comments.
Last Action:
02/26/2026 
H - Scheduled for Committee Hearing - 03/03/2026, 12:00 PM - ** REVISED to ADD HB 1869 ** - House-Veterans and Armed Forces, HR 7
HB2306 - Rep. Philip Oehlerking (R) - Authorizes the "Missouri Disabled Veterans' Homestead Exemption" relating to a disabled veteran residential real property assessed value exemption
Summary: This bill establishes the "Missouri Disabled Veterans Homestead Exemption" which provides a tiered property tax exemption system for veterans with disabilities. The exemptions are based on a disability percentage, certified by the United States Department of Veterans Affairs. For tax years beginning on or after January 1, 2027, an annual exemption will be given for a property that is used as a qualified residence owned by a veteran with a disability, limited to the amounts as follows:

(1) For veterans with service-connected disability of 30% or more but less than 50%, the annual exemption is the first $10,000 of the assessed value;

(2) For veterans with a service-connected disability of 50% or more but less than 70%, the annual exemption is the first $50,000 of the assessed value;

(3) For veterans with a service-connected disability of 70% or more but less than 90%, the annual exemption is the first $150,000 of the assessed value;

(4) For veterans with service-connected disability of 90% or more but less than 100%, the annual exemption is equal to the first $250,000 of the assessed value; and

(5) For veterans with service-connected disability of 100%, the annual exemption is equal to the first $500,000 of the assessed value.

The exemption carries over to the benefit of the disabled veteran's surviving spouse as long as the spouse holds the legal or beneficial title to the qualified residence, permanently resides there, and does not remarry. No exemption will be allowed for the tax year in which the surviving spouse remarries. The exemption for a surviving spouse will remain proportional to the disabled veteran's disability rating as of the time of the veteran's passing.

If the person awarded the exemption subsequently becomes a resident of a facility licensed under Chapter 198, a Missouri veterans' home, or a facility operated by the United States Department of Veterans Affairs, the exemption will continue: (1) If the residence continues to be occupied by the disabled veteran's spouse; or

(2) If the residence remains unoccupied but is still owned by the disabled veteran who qualifies for the exemption.

The bill requires each taxpayer that is granted the exemption to reapply on an annual basis and provide documentation specified in the bill.

This bill is similar to HB 552 and HB 921 (2025).
Comments:
No comments.
Last Action:
02/26/2026 
H - Scheduled for Committee Hearing - 03/03/2026, 12:00 PM - ** REVISED to ADD HB 1869 ** - House-Veterans and Armed Forces, HR 7
HB2535 - Rep. Don Mayhew (R) - Authorizes a homestead tax exemption for certain veterans, and to offset lost property tax revenue, increases the cigarette tax and subjects alternative nicotine products, vapor products, tobacco paraphernalia, and hemp-derived consumable products to an excise tax
Summary: This bill establishes the "Veterans and Gold Star Family Property Tax Relief Act".

The bill creates an annual exemption from the property taxes levied on the qualified residence of a disabled veteran, Purple Heart recipient, or Gold Star spouse. A Gold Star spouse is the surviving, unmarried spouse of a veteran who was killed in action, who died from wounds received in combat while serving on active duty, or who died as a result of diseases related to a presumed toxic exposure or injury due to a presumed toxic exposure while serving on active duty, and who is certified by the United States Department of Veterans Affairs as a recipient of dependency and indemnity compensation under Federal law.

The exemption is limited to amounts based on disability rating as follows:

(1) For disabled veterans with a disability rating of 30% percent or more but less than 50% percent, the annual exemption will be $3,000 for a disability rating of 30% and the amount will be increased in proportion to the percentage of the disabled veteran's disability rating for disabled veterans with a disability rating of more than 30% but less than 50%, not to exceed $5,000;

(2) For disabled veterans with a disability rating of 50% percent or more but less than 70% percent or Purple Heart recipients, the annual exemption will be $5,000 for a disability rating of 50% and the amount will be increased in proportion to the percentage of the disabled veteran's disability rating for disabled veterans with a disability rating of more than 50% but less than 70%, not to exceed $10,000; and

(3) For disabled veterans with a disability rating of 70% or more or Gold Star spouses, the annual exemption is equal to 100% of the property tax levied on the qualified residence.

The exemption carries over to the benefit of the disabled veteran's or Purple Heart recipient's surviving spouse as long as the spouse holds the legal or beneficial title to the qualified residence, permanently resides therein, and does not remarry. The bill creates the "Veterans Property Tax Relief Fund" which will be used to reimburse counties or cities not within a county for verified property tax revenue lost as a result of the tax exemption. Additionally, the Missouri Veterans' Commission can retain an amount not to exceed 1% to offset the costs of administration of the tax exemption.

The bill creates new taxes on alternative nicotine products, hemp products, vapor products, tobacco products other than cigarettes, and tobacco paraphernalia. The tax will be 10% of the distributor's invoice price, before discounts and deals, with the money going to the Veterans' Property Tax Relief Fund.

This bill also raises taxes on cigarettes to five mills per cigarette with the money going to the Veterans' Property Tax Relief Fund.
Comments:
No comments.
Last Action:
02/18/2026 
H - Referred to committee - House-Veterans and Armed Forces
HB2588 - Rep. Mike Jones (R) - Establishes the "Missouri Disabled Veterans Homestead Tax Credit Act", authorizing counties to adopt a real property tax credit for certain disabled veterans who own a homestead
Summary: This bill establishes the "Missouri Disabled Veteran Homestead Tax Credit Act".

The bill provides that for all tax years beginning on or after January 1, 2027, a county can grant an annual real property tax credit for the total amount of real property taxes levied on the residence by any county or political subdivision for disabled veterans if such county adopts an order, ordinance, or resolution authorizing such real property tax credit in such county.

The disabled veteran must have a 100% permanent and total service-connected disability and the market value of the property cannot exceed $500,000.

The tax credit can be used for a residence and up to five acres. If the total market value of the residence and surrounding acreage does not exceed $500,000 dollars, ownership of additional acreage will not disqualify an owner from eligibility under the provisions of this section.

The real property tax credit carries over to the benefit of the eligible owner's surviving spouse as long as the spouse holds the legal or beneficial title to the qualified residence, permanently resides there, and does not remarry.
Comments:
No comments.
Last Action:
02/26/2026 
H - Scheduled for Committee Hearing - 03/03/2026, 12:00 PM - ** REVISED to ADD HB 1869 ** - House-Veterans and Armed Forces, HR 7
HB2672 - Rep. Mike Jones (R) - Establishes the "Missouri Disabled Veterans Personal Property Tax Credit Act", authorizing counties to adopt a personal property tax credit for certain disabled veterans who own up to two motor vehicles
Summary: This bill creates the "Missouri Disabled Veteran Personal Property Tax Credit Act". For all tax years beginning on or after January 1, 2027, a county can authorize, by adopting an order, ordinance, or resolution, a personal property tax credit for eligible veterans in an amount equal to the credit percentage applied to the qualified tax liability for each qualified vehicle, up to two vehicles.

A veteran is eligible if he or she is a disabled veteran, is a resident of the county adopting an ordinance, owns and maintains a vehicle in this state, and is liable for the payment of personal property taxes on the vehicle. The vehicle must be in the name of the veteran or jointly with the veteran's spouse.

The tax credit percentage will be the same percentage as the eligible veteran's disability rating, not to exceed 100%.
Comments:
No comments.
Last Action:
02/26/2026 
H - Scheduled for Committee Hearing - 03/03/2026, 12:00 PM - ** REVISED to ADD HB 1869 ** - House-Veterans and Armed Forces, HR 7
HB2869 - Rep. Mike Jones (R) - Establishes the "Missouri Disabled Veterans Homestead Tax Credit Act", authorizing counties to adopt a real property tax credit for certain disabled veterans who own a homestead
Summary: This bill establishes the "Missouri Disabled Veteran Homestead Tax Credit Act".

Beginning January 1, 2027, if adopted by county order, ordinance, or resolution, a county may grant an annual real property tax credit for the qualifying homestead of a disabled veteran that has a market value not to exceed $500,000.

The county may grant a tax credit for any percentage of the qualified amount that does not exceed 100% of the disabled veteran?s property tax liability. Before January of any year, the governing body of a county may adjust this tax credit percentage for the next general reassessment year by ordinance.

If the qualifying disabled veteran passes, this real property tax credit must carry over to the benefit of the surviving spouse as long as certain conditions are met.

This real property tax credit must not reduce assessed valuations and must not be construed as an exemption.

If an eligible owner receives this real property tax credit, he or she will no longer be eligible for any other real property tax relief or tax credit relating to the owner?s qualifying residence.

For the purpose of calculating property tax levies, the total amount of these real property tax credits must be considered tax revenue actually received by the county or other political subdivision.

This bill is similar to HB 2588 (2026).
Comments:
No comments.
Last Action:
02/26/2026 
H - Voted Do Pass as substituted - House-Special Committee on Tax Reform
HB3038 - Rep. Bennie Cook (R) - Establishes an office of special investigations within the department of health and senior services to assist in abuse and neglect investigations
Summary: This bill establishes within the Department of Health and Senior Services (DHSS) the "Office of Special Investigations" to assist in the investigations of abuse, neglect, and exploitation of certain adults.

The office will investigate or assist in the investigation of abuse, neglect, or exploitation upon the request of a local, county, State, or Federal law enforcement agency; a county, State, or Federal prosecutor; or staff from the Division of Senior and Disability Services. Additionally, the office can coordinate with and provide assistance, expertise, or training to law enforcement agencies and multidisciplinary teams.

The bill also provides that the director of DHSS has the power to subpoena the production of books, papers, or records when necessary to investigate potential abuse, neglect, or exploitation.
Comments:
No comments.
Last Action:
03/02/2026 
H - Public hearing completed - House-Corrections and Public Institutions
HJR115 - Rep. Dave Griffith (R) - Proposes a constitutional amendment authorizing a disabled veteran homestead exemption
Summary: Currently, all real property used as a homestead of any citizen of this State who is a former prisoner of war and who has a total service-connected disability, is exempt from taxation.

Upon voter approval, this proposed constitutional amendment would exempt all real property used as a homestead, as defined in the resolution, from taxation for any military veteran who is a resident of this State and has a 100% service-connected disability as determined by the U.S. Department of Veterans Affairs, and any military veteran who is a citizen of this State and a former prisoner of war.

If the 100% disabled veteran is deceased, the surviving spouse can continue using the exemption on the homestead property, provided that the surviving spouse uses, occupies, and maintains the homestead on which the disabled veteran was granted the original exemption. If the exempt homestead is subsequently sold or if the surviving spouse discontinues use of the property as the primary homestead, the exemption will expire.

This bill is similar to HJR 6 (2025) and HJR 75 (2024).
Comments:
No comments.
Last Action:
02/26/2026 
H - Voted Do Pass as substituted - House-Special Committee on Tax Reform
SB1230 - Sen. Travis Fitzwater (R) - Creates the position of a dementia services coordinator within the Department of Health and Senior Services
Summary: SB 1230 - 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 SB 410 (2025), SB 1410 (2024), and HB 2071 (2024).

SARAH HASKINS

Comments:
No comments.
Last Action:
01/27/2026 
S - Referred to committee - Senate-Families, Seniors and Health
SB1493 - Sen. Jason Bean (R) - Authorizes counties to impose a sales tax for senior services
Summary: SB 1493 - This act authorizes any county to impose a sales tax for the purpose of funding senior services. Such sales tax shall not exceed 0.25%.

Any county imposing a sales tax pursuant to this act shall establish a senior services tax commission to administer the sales tax revenue. The commission shall consist of seven member to be appointed by the county commission, and the county commission shall determine the qualifications, terms of office, compensation, powers, duties, restrictions, procedures, and all other functions of the commission.

JOSH NORBERG

Comments:
No comments.
Last Action:
02/05/2026 
S - Referred to committee - Senate-Economic and Workforce Development
SB1500 - Sen. Nick Schroer (R) - Establishes provisions related to long-term care insurance
Summary: SB 1500 - This act requires insurers to file long-term care premium rate schedules to the director of the Department of Commerce and Insurance. With the filing, insurers must also submit to the director their distribution of business rate increase data approved to date, including, but not limited to, policy count, annualized premiums, and paid claims, for each referenced series, for all states.

Requested rates are subject to prior approval from the director before such rates can be implemented by the insurer. Changed premiums shall not be charged to an insured until the premium rate has been filed and approved by the director.

The director shall disapprove or modify premium rates submitted by an insurer if the benefits provided are unreasonable in relation to the premiums charged, the premium rates appear to be inadequate, unfairly discriminatory, or excessive in relation to benefits, or the premium rate appears to be based on assumptions that are unreasonable in the aggregate or for each assumption individually. If the provided annualized rate increase for this state is found to be higher than that of other states, then the rate increase shall be denied, even if such increase is actuarially justified.

The director shall notify the insurer of his decision or determination in writing no later than ninety days from the date of receiving the filing. This ninety-day deadline may be extended so long as the director provides written notice to the insurer than an additional time period or periods, not to exceed ninety days per period, are needed to complete a review of the premium rate filing.

If no action is taken by the director within ninety days to approve or disapprove the premium rates after they have been filed by the insurer, the premium rates shall be deemed to be approved.

The director is required to hold a public hearing or solicit public comments as part of the process to review long-term care insurance rate filings. All persons present at a public hearing shall be provided an opportunity to testify or offer written comments. The director may place time limits on the testimony. Some or all portions of the filing that are subject to disclosure as a part of the public hearing or solicitation of public comments may be open to public inspection as authorized by applicable federal and state law.

Each premium rate decision made by the director is subject to judicial review in accordance with the insurance laws of this state.

This act is substantially similar to HB 2612 (2026).

TAYLOR MIDDLETON

Comments:
No comments.
Last Action:
02/05/2026 
S - Referred to committee - Senate-Insurance and Banking
SB1505 - Sen. Mike Henderson (R) - Modifies provisions relating to multidisciplinary adult protection teams
Summary: SB 1505 - This act modifies current law relating to protective services for elderly and disabled adults by authorizing multidisciplinary adult protection teams to access confidential reports of abuse and neglect and case information to the extent necessary to conduct team activities and to share such information with other team members. Additionally, the Department of Social Services and the Department of Mental Health shall have limited access to such confidential reports, as described in the act.

SARAH HASKINS

Comments:
No comments.
Last Action:
02/05/2026 
S - Referred to committee - Senate-Families, Seniors and Health
SB1583 - Sen. Maggie Nurrenbern (D) - Modifies provisions relating to a property tax for senior services
Summary: SB 1583 - Current law authorizes counties to impose a property tax of $0.05 per $100 assessed valuation for providing services to persons 60 years of age or older. This act increases the allowable levy to $0.10 per $100 assessed valuation.

The act also requires the board of directors responsible for the administrative control and management of the Senior Citizens' Services Fund to be accredited by a statewide nonprofit organization advancing the well-being of older adults across the state, as described in the act.

This act is identical to HB 2734 (2026).

JOSH NORBERG

Comments:
No comments.
Last Action:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
SJR77 - Sen. Angela Mosley (D) - Authorizes a property tax exemption for disabled veterans
Summary: SJR 77 - This constitutional amendment, if approved by the voters, expands the current exemption from real property taxes for former prisoners of war with a total service-connected disability to all disabled veterans, as defined in the amendment, including surviving spouses of deceased disabled veterans.

This amendment is identical to SCS/SJR 14 (2025), SS/SJR 46 (2025), and HJR 6 (2025), and is substantially similar to HJR 41 (2025), HJR 64 (2025), HJR 66 (2025), HJR 74 (2025), HJR 96 (2025), SJR 58 (2024), SJR 84 (2024), HCS/HJR 75 (2024), HJR 95 (2024), HJR 118 (2024), SJR 16 (2023), HCS/HJRs 7 & 11 (2023), HCS/HJR 52 (2023), HJR 57 (2023), SCS/SJR 40 (2022), HJR 72 (2022), HJR 73 (2022), HJR 86 (2022), HJR 89 (2022), HJR 115 (2022), HJR 119 (2022), HJR 140 (2022), HJR 3 (2021), HJR 32 (2021), HJR 63 (2021), SJR 23 (2018), SJR 34 (2018), HJR 63 (2018), and HJR 57 (2018).

JOSH NORBERG
Comments:
No comments.
Last Action:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
SJR88 - Sen. Jill Carter (R) - Authorizes a property tax exemption for disabled veterans
Summary: SJR 88 - This constitutional amendment, if approved by the voters, expands the current exemption from real property taxes for former prisoners of war with a total service-connected disability to all disabled veterans, as defined in the amendment, including surviving spouses of deceased disabled veterans.

This amendment is identical to SS/SJR 46 (2025), SCS/SJR 14 (2025), and HJR 6 (2025), and is substantially similar to HJR 41 (2025), HJR 64 (2025), HJR 66 (2025), HJR 74 (2025), HJR 96 (2025), SJR 58 (2024), SJR 84 (2024), HCS/HJR 75 (2024), HJR 95 (2024), HJR 118 (2024), SJR 16 (2023), HCS/HJRs 7 & 11 (2023), HCS/HJR 52 (2023), HJR 57 (2023), SCS/SJR 40 (2022), HJR 72 (2022), HJR 73 (2022), HJR 86 (2022), HJR 89 (2022), HJR 115 (2022), HJR 119 (2022), HJR 140 (2022), HJR 3 (2021), HJR 32 (2021), HJR 63 (2021), SJR 23 (2018), SJR 34 (2018), HJR 63 (2018), and HJR 57 (2018).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
SJR94 - Sen. Brad Hudson (R) - Authorizes a property tax exemption for disabled veterans
Summary: SJR 94 - This constitutional amendment, if approved by the voters, expands the current exemption from real property taxes for former prisoners of war with a total service-connected disability to all disabled veterans, as defined in the amendment, including surviving spouses of deceased disabled veterans.

This amendment is identical to SS/SJR 46 (2025), SCS/SJR 14 (2025), and HJR 6 (2025), and is substantially similar to HJR 41 (2025), HJR 64 (2025), HJR 66 (2025), HJR 74 (2025), HJR 96 (2025), SJR 58 (2024), SJR 84 (2024), HCS/HJR 75 (2024), HJR 95 (2024), HJR 118 (2024), SJR 16 (2023), HCS/HJRs 7 & 11 (2023), HCS/HJR 52 (2023), HJR 57 (2023), SCS/SJR 40 (2022), HJR 72 (2022), HJR 73 (2022), HJR 86 (2022), HJR 89 (2022), HJR 115 (2022), HJR 119 (2022), HJR 140 (2022), HJR 3 (2021), HJR 32 (2021), HJR 63 (2021), SJR 23 (2018), SJR 34 (2018), HJR 63 (2018), and HJR 57 (2018).

JOSH NORBERG

Comments:
No comments.
Last Action:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
HB1638 - Rep. Matthew Overcast (R) - Modifies provisions relating to the Alzheimer's state plan task force
Summary: Currently, provisions establishing and governing the Alzheimer's State Plan Task Force expire on December 31, 2027.

This bill extends that expiration date to 2033, changes the number of task force members from 21 to 22, requires a member of the task force to be a representative of licensed assisted living facilities, repeals the advice and consent requirement of the Senate for appointment to the task force, specifies that the terms for any member appointed before August 28, 2026, will expire on December 31, 2026, and creates a staggered term scheme for the first members appointed after December 31, 2026; each member of the task force, with certain exceptions specified in the bill, will serve a two-year term.

The bill requires the task force, before January 1, 2029, and every five years thereafter, to deliver a report of recommendations based on its findings to the Governor and members of the General Assembly, as well as any additional assessments conducted since its last report.

This bill is similar to HB 1406 (2025).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB1799 - Rep. Mark Matthiesen (R) - Authorizes taxpayers to submit petitions to reduce local tax rate levies
Summary: This bill establishes the "Taxation Oversight and Reduction Act".

A taxpayer may submit a petition to the local election authority with jurisdiction over a political subdivision for the reduction of the political subdivision's property tax rate, excluding any tax rate set to pay for bonds or debt services.

Petitioners must notify the political subdivision's local election authority of their intent to submit a petition and provide the local election authority with a copy of the petition.

Upon notification, the local election authority must notify the taxpayer of the minimum required number of signatures to approve the petition, the estimated cost for signature verification, and the date by which the petition will be due in order for the question to be placed on the ballot.

The minimum signature requirement to place a tax reduction on the ballot will be 5% percent of the number of registered voters who voted in the most recent election of the political subdivision's governing body. The local election authority must verify that signatures are from registered voters of the political subdivision in question. Election authorities may charge petitioners a fee for signature verification, provided that the fee does not exceed $0.50 per signature.

If petitioners meet all requirements, the local election authority will place the tax reduction on the ballot of the next general municipal election. The form of the ballot question is specified in the bill.

If a majority of the registered voters of the political subdivision approve the reduction, the political subdivision must reduce the property tax rate by the percentage approved by the voters.

The reduction must not exceed 5% of the tax rate in effect on the day the question is submitted to voters, unless the maximum authorized levy is more than 5% higher than the current tax rate ceiling, in which case the reduction may be equal to the percentage necessary to reduce the maximum authorized levy to equal the tax rate ceiling. A reduction of the same political subdivision's property tax rate may be submitted to voters no more than once every four years.

This bill is similar to HB 515 (2025).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB1856 - Rep. Steve Butz (D) - Increases the cigarette tax from $0.17 per pack of 20 cigarettes to $0.27 per pack to be used for public education and health care purposes, upon voter approval
Summary: Currently, a tax is levied upon the sale of cigarettes at an amount equal to eight and one half mills per cigarette, until such time as the General Assembly appropriates an amount equal to 25% of the net Federal Reimbursement Allowance to the Health Initiatives Fund, then the tax will be six and one half mills per cigarette beginning July 1st of the fiscal year immediately after such appropriation.

Beginning January 1, 2027, an additional tax will be levied upon the sale of cigarettes at an amount equal to five mills per cigarette. This will increase the cigarette tax from $0.17 per pack of 20 cigarettes to $.27 per pack to be used for public education and health care purposes. The revenue generated by this additional tax will be dispersed as specified in the bill.

Six months prior to the effective date of the provisions of this bill, licensees must not be allowed to purchase stamps in a number greater than 110% of the number of stamps that were purchased by the licensee during the same period in the previous year.

This bill contains a referendum clause and will not become effective unless approved by a majority of the qualified voters in the state.

This bill is similar to HB 521 (2025) and HB 2463 (2024).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB2038 - Rep. Marlene Terry (D) - Authorizes the "Missouri Homestead Preservation Tax Credit Program" and implements a homestead exemption for certain individuals
Summary: Beginning January 1, 2027, this bill provides a tax exemption for eligible homeowners who:

(1) Have reached the age of 65 as of January 1st of the determining odd-numbered year;

(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 or less.

Qualifying taxpayers are eligible for an annual tax exemption for property that is used as an eligible homestead equal to 100% of the tax assessed on their homestead. Each eligible homeowner who has been granted an exemption must reapply on an annual basis, as specified in the bill.

A qualifying taxpayer who received the exemption described in this bill will not be eligible for any other property tax relief, property tax credits, or any other tax credits related to such taxpayer's homestead in that same tax year. The tax credit is refundable, but must not be transferred, sold, or assigned.

This program sunsets six years after the effective date.

This bill establishes "The Missouri Homestead Preservation Act".

Beginning January 1, 2027, this bill provides a tax exemption for eligible senior citizens or disabled individuals. If the property tax liability on any residential real estate has increased by more than the homestead exemption, an eligible property owner will receive a homestead exemption credit toward the current tax year to offset the prior year increase in tax liability that exceeds the homestead exemption limit.

Applications for the homestead exemption must be completed no earlier than April 1st and not later than October 15th. On the application, the applicant must attest under penalty of perjury:

(1) To the applicant's age; (2) That the applicant's prior year income was less than the maximum upper limit, as defined in the bill;

(3) To the address of the homestead property; and

(4) That any improvements made to the homestead did not total more than 5% of the assessed value, unless the improvement was made in order to accommodate a disabled person.

The application must include copies of property tax payments for the last three years for the homestead property.

Upon receipt of the application, the State Tax Commission must calculate the tax liability and verify all other required information. The Commission will calculate the level of appropriation necessary to set the homestead exemption limit at five percent when based on a general assessment year, and at two and one-half percent when based on a year without general reassessment.

Appropriation for the funding of the homestead exemption is set annually by the General Assembly, as specified in the bill. After the apportionment percentage is determined, the Commission will calculate the credit to be associated with each verified eligible owner's homestead. The Commission must inform the eligible owners in the manner provided in the bill.

In the event that an eligible owner dies or transfers ownership of the property after the homestead exemption limit has been set, but on or before December 31st of the year in which the credit would otherwise be applied, the credit is void and any corresponding moneys will lapse to the State and credited to the General Revenue Fund.

This program sunsets six years after the effective date.

This bill is similar to HB 1061 (2025).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB2039 - Rep. Marlene Terry (D) - Authorizes a tax credit for certain volunteer drivers
Summary: For all tax years beginning on or after January 1, 2027, this bill authorizes an eligible taxpayer to claim a tax credit in an amount equal to his or her qualified amount, but not to exceed $3,000, for providing qualified transportation as a volunteer driver for a not-for-profit organization. The amount of the tax credit must be adjusted annually for inflation.

Tax credits authorized by the bill are not refundable and cannot be transferred, sold, or assigned, but may be carried forward for three subsequent tax years.

A taxpayer cannot claim a credit for any miles driven to the extent the taxpayer has claimed a deduction or any other tax benefit for federal tax purposes, or for which the taxpayer has received reimbursement from a qualified organization.

The total amount of tax credits authorized by the bill must not exceed $1 million in any fiscal year, with the amount adjusted annually for inflation.

This bill sunsets six years after it effective date.

This bill is similar to HB 1236 and SB 607 (2025).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB2045 - Rep. Marlene Terry (D) - Establishes the "Study Commission on Grandparents Raising Grandchildren"
Summary: This bill establishes the "Study Commission on Grandparents Raising Grandchildren" to address the challenges that arise when grandparents raise their grandchildren.

The bill specifies the Commission's membership and includes one member appointed by the Speaker of the House and one member appointed by the minority floor leader of the House, one member appointed by the President Pro Tem of the Senate, and one member appointed by the minority leader of the Senate. The remaining membership and who will appoint them are specified in the bill. The appointments are required to be coordinated to ensure commission membership is inclusive and reflects the racial, gender, geographic, urban, rural, and economic diversity of the State.

The Commission is required to prepare a report of its findings, conclusions, and recommendations to the General Assembly no later than January 15, 2027. Upon the filing of the report, the Commission will be dissolved and discharged of any future responsibilities and liabilities.

This bill is similar to HB 382 (2025) and HB 2872 (2024).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB2467 - Rep. Mike Jones (R) - Authorizes counties to adopt a real property tax exemption for taxpayers sixty-two years of age and older who own a homestead
Summary: This bill provides that, beginning January 1, 2027, a county can grant an annual real property tax exemption to eligible owners who are 62 years of age or older and who own a homestead. This real property tax exemption must not affect the process of setting the real property tax rate, and it must not be transferred or assigned. If an eligible owner receives this exemption, they will not be eligible for any other real property tax relief, certain property tax credits, or any other tax credits relating to the taxpayer?s homestead.
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB2491 - Rep. Emily Weber (D) - Modifies provisions for senior housing subsidies
Summary: 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; or

(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 similar to HB 577 (2025) and HB 2039 (2024).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB2612 - Rep. Willard Haley (R) - Insurers to submit long-term care insurance premium rate filings to the Department of Commerce and Insurance on or after August 28, 2026, and includes director of DCI's responsibility to approve or disapprove the rates
Summary: This bill requires insurers to file all premium rate schedules for long-term care insurance with the Department of Commerce and Insurance prior to using the rate schedules. The rate schedules must be approved by the Director of the Department before the rates can be implemented by the insurer.

The Director will disapprove or modify premium rates submitted by an insurer if:

(1) It is determined that the benefits provided are unreasonable in relation to the premiums charged;

(2) The premium rates appear to be inadequate, unfairly discriminatory, or excessive in relation to benefits; or

(3) The premium rate appears to be based on assumptions that are unreasonable in the aggregate or for each assumption individually.

If no action is taken by the Director within 90 days to approve or disapprove the premium rates after they have been filed by the insurer, the premium rates will be deemed to be approved. However, if additional time is needed to review and make a determination on the premium rate filing, the Director must provide written notice to the insurer that an additional time period or periods, not to exceed 90 days per period, are needed to complete a review of the premium rate filing.

The Director must consider the following to the extent appropriate when determining whether to disapprove or modify a premium rate filing of an insurer:

(1) Past and prospective loss experience within and outside the state;

(2) Underwriting practice and judgment;

(3) A reasonable margin for reserve needs;

(4) Past and prospective expenses, both nationwide and those specifically applicable to this state;

(5) Prior approved rate changes; and (6) Any other relevant factors necessary, including the factors set forth in the regulation.
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB2634 - Rep. Marty Joe Murray (D) - Modifies provisions relating to the elder abuse and neglect hotline
Summary: This bill requires the elder abuse and neglect hotline operated by the Department of Health and Senior Services to be operated continuously 24 hours a day, 7 days a week.

This bill is similar to SB 1025 (2026).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB2734 - Rep. Eric Woods (D) - Modifies provisions governing local senior citizens' services fund taxes
Summary: Currently, any county may seek voter approval to levy a property tax not to exceed $0.05 per $100 of assessed valuation for the purpose of providing services to persons aged 60 or older. This bill increases the authorization to up to $0.10 per $100 of assessed valuation.

The bill requires each Senior Citizens' Services Fund board of directors established in 2016 or after to receive accreditation. The accreditation must be renewed annually. The accreditation must be through a statewide nonprofit organization. The nonprofit will provide a certificate of completion to each board that completes the training. A fee of 1% of the revenues from the senior citizens' services fund tax will be charged annually for the accreditation.
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HB3026 - Rep. Tonya Rush (D) - Authorizes counties to enact an earnings tax to replace county real property and personal property taxes
Summary: HB 3026 -- WITHDRAWN
Comments:
No comments.
Last Action:
01/27/2026 
H - Withdrawn
HB3125 - Rep. Deanna Self (R) - Authorizes a real property tax exemption for taxpayers sixty-five years of age or older who own a homestead
Comments:
No comments.
Last Action:
01/29/2026 
H - Read Second Time
HB3164 - Rep. Rodger Reedy (R) - Modifies provisions relating to the duties of the state tax commission
Comments:
No comments.
Last Action:
02/03/2026 
H - Read Second Time
HB3200 - Rep. Bruce Sassmann (R) - Modifies provisions relating to the modernization of certain property assessment practices
Comments:
No comments.
Last Action:
02/05/2026 
H - Read Second Time
HB3278 - Rep. Becky Laubinger (R) - Modifies provisions relating to the disclosure of records for the protection of vulnerable adults
Comments:
No comments.
Last Action:
02/12/2026 
H - Read Second Time
HB3379 - Rep. David Dolan (R) - Modifies provisions relating to abuse or neglect of vulnerable persons
Comments:
No comments.
Last Action:
02/24/2026 
H - Read Second Time
HB3412 - Rep. Burt Whaley (R) - Modifies provisions relating to the abuse or neglect of vulnerable persons
Summary: This bill requires long-term care facilities to maintain liability insurance coverage in a minimum amount of $1 million to insure against losses from the negligent or criminal acts of the facility constituting abuse, neglect, or wrongful death of any resident, except as otherwise provided in the bill.

This bill requires the Department of Health and Senior Services to display an abuse and neglect icon next to the informational listing on its website of any long-term care facility that has a substantiated finding of abuse or neglect, as described in the bill.

Additionally, the Department must provide the results of any substantiated report of a facility resident's abuse or neglect to the General Assembly and the Lieutenant Governor, consistent with existing requirements for providing access to abuse and neglect complaints and results of investigations.

Currently, the offense of abuse of an elderly person, a person with a disability, or a vulnerable person is a class A misdemeanor.

This bill creates an enhanced penalty of a class E felony when the person committing the offense is a care provider and he or she knowingly acts or knowingly fails to act in a manner that creates a substantial risk to the life, body, or health of an elderly person, a person with a disability, or a vulnerable person.

This bill is similar to HB 2629 (2026) and SB 910 (2026) .
Comments:
No comments.
Last Action:
02/25/2026 
H - Read Second Time
HB3476 - Rep. Rodger Reedy (R) - Modifies provisions governing the calculation of assessed valuation of real and personal property
Comments:
No comments.
Last Action:
02/27/2026 
H - Read Second Time
HJR105 - Rep. Matthew Overcast (R) - Proposes a constitutional amendment exempting from taxation certain real and personal property owned by former prisoners of war, veterans with a total service-connected disability, and Purple Heart recipients
Summary: Upon voter approval, this constitutional amendment authorizes an exemption from property tax for the real and personal property of a veteran with a total service-connected disability or a veteran recipient of a Purple Heart.

This bill is similar to HJR 96 (2025).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HJR113 - Rep. Mike Costlow (R) - Proposes a constitutional amendment granting homestead and personal property tax exemptions to certain veterans proportional to the veteran's disability rating
Summary: Upon voter approval, beginning January 1, 2027, this constitutional amendment allows all real property used as a homestead, as defined by law, and all personal property, of any resident who is a veteran of the Armed Forces of the United States or the Missouri National Guard and who has a service- connected disability rating to be partially or totally exempt from a taxation, proportional to the veteran's disability rating.

This bill is similar to HJR 64 (2025) and HJR 95 (2024).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HJR126 - Rep. Marlene Terry (D) - Proposes a constitutional amendment that reduces property tax assessments on senior citizens and disabled persons by fifty percent
Summary: Upon voter approval, beginning January 1, 2027, this proposed constitutional amendment provides that residential property will be assessed at 50% of the value at which the property would otherwise be assessed if the property owner is:

(1) Age 65 years or older; or

(2) An individual who is permanently disabled under Federal law or the laws of this state; and

(3) Has a Missouri taxable income for the most recently completed income tax year before the date of property tax assessment of $50,000 or less, or $75,000 or less if the taxpayer is married and filing jointly.

This amendment is similar to HJR 19 (2025) and HJR 85 (2024).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HJR138 - Rep. Bill Lucas (R) - Proposes a constitutional amendment relating to property tax exemptions for certain disabled veterans
Summary: Upon voter approval, this constitutional amendment expands the current exemption from real property taxes for former prisoners of war with a total service-connected disability to all disabled veterans, as defined in the amendment.

If the disabled veteran dies, the surviving spouse will continue to receive the exemption, provided that the surviving spouse uses, occupies, and maintains the real property that the disabled veteran was granted the original exemption as his or her homestead and the property is not sold. If the surviving spouse sells the homestead or relocates so that the real property is no longer used as a homestead by the surviving spouse, the exemption will expire.

This bill is similar to SJR 46 (2025) and HJR 6 (2025).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HJR139 - Rep. Bill Lucas (R) - Proposes a constitutional amendment that authorizes a real property tax exemption for certain senior citizens
Summary: Upon voter approval, this constitutional amendment authorizes a real property tax exemption for qualifying senior citizens. The General Assembly can, by law, exempt a portion of the assessed valuation of the real property occupied by the qualifying owner or owners if that qualifying owner has a Missouri adjusted gross income of $100,000 or less, or $150,000 or less if combined. If the qualifying senior citizen dies, the real property tax exemption will extend to the surviving spouse if the spouse is 55 years of age or older, has been a Missouri resident for at least 10 consecutive years, and maintains the same residence.

The General Assembly must monitor the cost of exemptions each year to adjust caps, income limits, and other criteria. The General Assembly must establish a clear procedure for verification, exemption claims, and audits to ensure compliance.

Any restitution to the respective political subdivisions of revenues lost can be partially offset by the State.



This amendment is similar to HJR 42 (2025).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HJR144 - Rep. Tricia Byrnes (R) - Proposes a constitutional amendment granting homestead and personal property tax exemptions to certain veterans proportional to the veteran's disability rating
Summary: Upon voter approval, beginning January 1, 2027, this constitutional amendment allows all real property used as a homestead, as defined by law, and all personal property, of any resident who is a veteran of the Armed Forces of the United States or the Missouri National Guard and who has a service- connected disability rating to be partially or totally exempt from taxation, proportional to the veteran's disability rating.

This bill is similar to HJR 64 (2025) and HJR 95 (2024).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
HJR145 - Rep. Carolyn Caton (R) - Proposes a constitutional amendment granting property tax exemptions to certain disabled veterans
Summary: Upon voter approval, this constitutional amendment exempts disabled veterans from paying personal property taxes. The disabled veteran qualifies for the exemption if her or she:

(1) Is a resident of this state;

(2) Has been separated under honorable conditions from active service in any branch of the Armed Services, any reserve component of the Armed Forces, the National Guard, or any defense force of this State; and

(3) Has been certified by the United States Department of Veterans Affairs or its successor agency to be in receipt of disability compensation at the 100% rate as a result of a service-connected disability claim allowed by the United States Department of Veterans Affairs.

This bill is similar to HJR 66 (2025).
Comments:
No comments.
Last Action:
01/08/2026 
H - Read Second Time
SB1784 - Sen. Adam Schnelting (R) - Modifies provisions relating to taxation of property
Summary: SB 1784 - This act modifies provisions relating to taxation of property.

TAX BALLOT MEASURE LANGUAGE

This act requires an election authority to label property tax ballot measures numerically or alphabetically. (Section 115.240)

This provision is substantially similar to a provision in SB 1517 (2026) and HCS/HB 1790 (2026).

This act provides that any ballot measures proposing a new or increased real or personal property tax levy shall include certain information, as described in the act. (Section 115.706)

ASSESSMENT OF SHORT-TERM RENTALS

This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days. (Section 137.016)

This provision is identical to SCS/SBs 1066 & 1088 (2026) and SCS/HB 1086 (2025), and is substantially similar to SB 1303 (2026), SB 699 (2025), and SB 784 (2025), and to a provision in HB 660 (2025).

REAL PROPERTY ASSESSMENTS

Current law provides that the burden of proof to sustain a property valuation shall be on the assessor for any assessment of residential real property that is made by a computer, computer-assisted method, or a computer program. This act applies such provision to all non-agricultural real property. (Section 137.115.1(5))

Current law requires an assessor to conduct a physical inspection prior to increasing the assessed value of residential real property by more than 15%. This act applies such provision to all non-agricultural real property and requires such physical inspections to be conducted prior to July 1. The act also prohibits any increase in the assessed value of real property of more than 15% over a two-year reassessment cycle and requires any increases of 15% to be spread over the two-year cycle, as described in the act. (Section 137.115.10 to .12)

Current law requires assessors to provide notice to taxpayers when the valuation of the taxpayer's real property has increased. This act requires an assessor to provide any third party documents, reports, or other data that was relied upon in the computation of assessed value. (Sections 137.180 and 137.355)

These provisions are identical to SB 1521 (2026) and SB 787 (2025), and to provisions in SCS/SB 85 (2025) and HB 780 (2025), and are substantially similar to provisions in HB 1582 (2025).

APPEALS OF PROPERTY ASSESSMENTS

This act provides that any appeal of an assessment involving an increase of more than fifteen percent that is not disposed of by the board of equalization by September 30 shall be dismissed and the assessor's increased assessed valuation shall be void. (Section 138.010)

Current law provides that a taxpayer shall prevail in any appeal of an assessed valuation for which an assessor fails to provide evidence of a required physical inspection. This act provides that, in such cases, the increased assessed valuation shall be void.

This act also provides that if a taxpayer submits a written appraisal report certified by the Missouri Real Estate Appraisers Commission at least five days in advance of a board of equalization hearing, the value of the property as determined in the appraisal report shall presumptively determine the property's true value in money. (Section 138.060)

This act provides that if a transfer of ownership of real property occurs after January 1 of a non-reassessment year, the new owner shall be entitled to appeal the assessed value of such property directly to the State Tax Commission by no later than December 31 of such year, regardless of whether the previous owner appealed the value of the property during the previous reassessment year. (Section 138.135)

The act provides that if an assessor appeals a decision of the State Tax Commission on any grounds other than overvaluation and the taxpayer is the prevailing party, the taxpayer shall be awarded costs of appeal and attorney's fees. (Section 138.430)

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)

STATE TAX COMMISSION

This act provides that when the State Tax Commission equalizes the valuation of a class or subclass of property that results in an increase of more than fifteen percent, such increase shall be evenly divided between each of the successive reassessment cycles in a manner that does not cause an increase of more than fifteen percent for any two-year assessment cycle. (Section 138.390)

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)

These provisions are identical to provisions in SB 1522 (2026).

This act is identical to HCS/HB 2178 (2026).

JOSH NORBERG

Comments:
No comments.
Last Action:
02/26/2026 
S - Introduced and Read First Time
SB1790 - Sen. Jason Bean (R) - Modifies provisions relating to the calculation of property tax levies
Summary: SB 1790 - This act effectively reduces the tax rate paid by all existing property owners when a data center is built by creating a mandatory rate reduction mechanism.

JOSH NORBERG

Comments:
No comments.
Last Action:
02/26/2026 
S - Introduced and Read First Time
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