CCAM

HB1613 - Rep. Bill Allen (R) - Moves local elections to the general election day

Summary:

This bill moves all local government and political subdivision elections to the State general election date, with some exceptions.

For local governments that have primary elections, the date of the primary is moved to the State primary election date.

The following elections are not included in the provisions of the bill:

(1) Special elections to fill a vacancy, break a tie, or decide an election contest;

(2) Bond elections necessitated by natural disasters and other emergencies; and

(3) Elections in charter counties and charter cities.

Last Action:

01/08/2026

H - Read Second Time

HB1617 - Rep. Bill Allen (R) - Modifies provisions governing auditors in charter counties

Summary:

This bill allows county auditors in charter counties to audit political subdivisions and local government entities located primarily within that county if the auditor believes an improper governmental activity has occurred.

The auditor can also conduct performance audits according to professional auditing standards.

An auditor conducting these audits must fund them from the auditor's budget.

A county auditor will have access to all records and documents relevant to conduct an audit.

Last Action:

01/08/2026

H - Read Second Time

HB1642 - Rep. Matthew Overcast (R) - Authorizes counties of the third classification to use up to fifty percent of collected court costs and court fees for courthouse construction or renovation projects over a seven-year period

Summary:

This bill allows the county commission of any third class county to withhold and use up to 50% of all court costs and fees for courthouse construction and renovation projects. No single project can receive funds in this manner for more than seven consecutive years.

This bill is similar to HB 1159 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB1668 - Rep. Brian Seitz (R) - Creates the "Foreign Adversary Divestment Act", requiring the state and local government entities to divest from investments in foreign adversaries

Summary:

This bill establishes the "Foreign Adversary Divestment Act". All "State-managed funds", as defined in the bill, are prohibited from holding investments in any "foreign adversary", as defined in the bill, "State-owned enterprise" of a foreign adversary, company domiciled within a foreign adversary, or a company owned or controlled by any such entity.

State-managed funds are further prohibited from investing or depositing public funds in any bank domiciled or principally located within a foreign adversary.

Any state-managed fund in violation of this bill is required to immediately begin divestment of any public holdings, to be fully divested within two years of the effective date of the bill.

Within six months after the effective date of this bill, the State Treasurer must identify companies subject to these restrictions and distribute a list of these restricted companies to each state managed fund. Methods of gathering this information are specified in the bill.

This bill is similar to HB 196 (2025) and 2143 (2024).

Last Action:

01/08/2026

H - Read Second Time

HB1686 - Rep. Burt Whaley (R) - Modifies provisions relating to the establishment of alternative county highway commissions in certain counties

Summary:

Currently, a county that has adopted the Alternative County Highway Commission under Sections 230.200 to 230.260, RSMo, can only abolish it by a vote of the people. This bill adds a vote of the governing body of the county as an additional method.

Currently, once abolished, or in counties that did not adopt the Alternative County Highway Commission, the county must retain the County Highway Commission under Sections 230.010 to 230.110. This bill allows the county to adopt the County Highway Commission or the county road overseers provided under Sections 231.010 to 231.130.

This bill is the same as HB 1161 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB1699 - Rep. Mazzie Christensen (R) - Modifies provisions relating to county health officers

Summary:

This bill specifies that in instances in which a county health officer is not reappointed, or in the event a vacancy is created, the county commission may appoint an interim county health officer until the vacancy is filled.

This bill is the same as HB 460 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB1718 - Rep. Dave Hinman (R) - Modifies provisions relating to limitations on awards for certain liability claims against public entities

Summary:

This bill modifies section 537.610, RSMo, by specifying that the applicable liability limit for a claim against the State or political subdivision is the limit in effect on the date of the accident or occurrence giving rise to the claim.

Last Action:

01/12/2026

H - Referred to committee - House-Insurance

HB1720 - Rep. Richard West (R) - Establishes general requirements for meetings of governing bodies of political subdivisions

Summary:

This bill establishes basic requirements for public comment periods during meetings of governing bodies of political subdivisions.

The bill requires each governing body to designate a time for public comment at the beginning of its regular public meetings. The comment period must be available to residents, businesses, and taxpayers of the political subdivision. Rules requiring decorum and civility will be allowed, but the category or content of remarks made during this time cannot be restricted.

The minimum length of time allowed for each speaker and for the public comment period itself are detailed in the bill. Governing bodies can request identifying information of individuals desiring to participate in the comment period. No individual will be prohibited from participating in or removed from the meeting except as provided in the bill.

Governing bodies of political subdivisions are also required to provide a method for individuals who are unable to attend the public comment period of a meeting to submit a written statement.

If it is necessary to hold a meeting on less than 24 hours' notice, if the meeting is conducted exclusively electronically, or if it is conducted at a time not reasonably convenient to the public, the reason for departing from the normal requirements must be included in the meeting's minutes.

This bill is similar to HB 857 (2025) and HB 2206 (2024).

Last Action:

01/08/2026

H - Read Second Time

HB1727 - Rep. Mike Costlow (R) - Modifies provisions relating to unlawful discriminatory practices

Summary:

This bill updates the powers and duties of the Missouri Commission on Human Rights, Chapter 213, RSMo.

This bill adds a definition for "color" to refer to a person's skin color, pigmentation, complexion, shade, or tone, regardless of race.

In addition, this bill amends the definition of "discrimination" by:

(1) Including unfair or differential treatment based upon a person's presumed or assumed color, religion, national origin, ancestry, sex, or age as it relates to employment, disability, or familial status relating to housing; and

(2) Repealing the word "race".

This bill also repeals all references to race in relation to unlawful housing practice and discrimination in commercial real estate loans.

This bill makes it an unlawful discriminatory practice for a public entity, as defined in the bill, or a private entity to discriminate against any person in the sourcing, bidding, procurement, offering, letting, or engagement of contracts because of color, religion, national origin, sex, ancestry, age, or disability of such person. The bill does not grant preferential treatment to any person because of color, religion, national origin, sex, ancestry, age or disability of such person.

This bill allows the rejection of bids, the refusal to contract, or the termination of a contract if the decision is based upon legitimate factors. Under this bill, it is not an unlawful discriminatory practice for a public entity to comply with additional State or Federal requirements relating to contract procurement.

The bill adds public entity and private entity to the list of individuals and entities that are prohibited from engaging in unlawful discriminatory practices under current law, and repeals references to race.

This bill is similar to HB 1558 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB1735 - Rep. Colin Wellenkamp (R) - Modifies provisions of the "Rebuilding Communities and Neighborhood Preservation Act" to establish a tax credit for critical revitalization property

Summary:

This bill defines "critical revitalization area", "critical revitalization property", "eligible costs for critical revitalization properties" and "historic district".

The bill provides that any taxpayer who incurs eligible costs for renovation of a critical revitalization property can receive a tax credit equal to 35% of the costs against his or her tax liability. This bill also sets $5,000 as the minimum eligible costs for renovation of a critical revitalization property and $100,000 as the maximum tax credit over any 10-year period.

Currently, no tax credit is allowed to be issued for the construction or rehabilitation of rental property. This bill provides an exception for the renovation of rental property that qualifies as a critical revitalization property.

Beginning January 1, 2027, tax credits are not allowed in an amount greater than $16 million each year. However, this bill provides that portions of that $16 million must be used for certain purposes.

This bill provides that the Department of Economic Development must establish a tax credit application process for taxpayers who incurred eligible costs for the renovation of eligible critical revitalization property.

This bill is similar to HB 1498 (3112H.01I) 2025.

Last Action:

01/08/2026

H - Read Second Time

HB1736 - Rep. Colin Wellenkamp (R) - Modifies provisions governing county sales taxes for park purposes to allow tax revenues to be used for storm water management projects in parks

Summary:

This bill allows sales taxes collected by a county for the purpose of funding a metropolitan park or recreation district to be used by the county for storm water management projects that are confined to the acquisition of land for the building of a park or greenway, or the deployment and augmentation of natural infrastructure or features, that would otherwise add to the benefits of the park to the community.

This bill is similar to HCS HB 1271 (2025).

Last Action:

01/15/2026

H - Referred to committee - House-Conservation and Natural Resources

HB1743 - Rep. Scott Miller (R) - Modifies provisions governing the seizure of property for tax delinquencies

Summary:

This bill prohibits the seizure of certain property solely because the owner owes taxes on the property.

The bill applies to only personal property that belongs to an individual or to certain limited liability companies (LLC), and to real property classified as residential and used as the owner's primary residence, including when the real property is held in the name of a LLC and is used for farming purposes.

This bill is the same as HCS HB 1212 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB1759 - Rep. Mike McGirl (R) - Modifies provisions relating to personal property assessments

Summary:

Currently, personal property is assessed at 33.3% of its true value in money as of January 1st of each calendar year. Beginning January 1, 2027, personal property must be assessed at 30% of its true value in money.

This bill is similar to HB 629 (2025).

Last Action:

01/13/2026

H - Public hearing completed - House-Special Committee on Property Tax Reform

HB1766 - Rep. Mike McGirl (R) - Modifies provisions relating to personal property assessments

Summary:

Currently, local county assessors determine the value of new construction and improvements of both real and personal property by maintaining a yearly record of increases in valuation for each political subdivision in the county that results from new construction or improvements. The aggregate increase in valuation of personal property for the current year over that of the previous year is the equivalent of the new construction and improvements factor for personal property.

Beginning January 1, 2027, any increase in the aggregate valuation of personal property for the current year over that of the previous year can not be counted as new construction.

This bill is similar to HB 629 (2025).

Last Action:

01/20/2026

H - Voted Do Pass - House-Special Committee on Property Tax Reform

HB1777 - Rep. Phil Amato (R) - Modifies categories of recipients that participate in tax increment financing

Summary:

Currently, a tax increment financing (TIF) redevelopment plan or project adopted to address an economically blighted area must appropriate certain percentages of new state revenue that such a plan or project generates.

Beginning January 1, 2027, for TIF redevelopment plans and projects adopted or projects approved by ordinance, up to 50% of new state revenue must be deposited into a separate, segregated account. The funds must then be distributed to any neighborhood improvement district, ambulance district, fire district, library district, or school district found within the local political subdivision in which TIF revenues had been realized by the taxing of each lot, block, tract, or parcel of real estate within the project area

This bill is similar to HB 574 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB1790 - Rep. Jim Murphy (R) - Modifies provisions relating to tax levies by political subdivisions

Summary:

This bill requires that the election authority for a political subdivision or special district label taxation-related ballot measures numerically or alphabetically in the order in which they are submitted to the voters. Ballot measures will not be labeled in any other descriptive manner. Election authorities may coordinate with each other, or with the Secretary of State, to maintain a database to facilitate numeric or alphabetic assignment.

The bill requires that any ballot measure that seeks approval to add, change, or modify a tax on real property use language to express the effect of the proposed change in terms of real dollars owed per $100,000 of a property's market valuation.

This bill requires that if voters in a political subdivision approve a levy increase prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling will remain in effect only until the temporary levy increase expires under the terms originally approved by voters. At that time, the tax rate ceiling will be decreased by the amount of the temporary levy increase unless voters of the political subdivision are asked to approve an additional permanent increase, the ballot language makes clear that the temporary levy increase is being made permanent, and such increase is approved.

The bill requires that when voters in a political subdivision pass a tax rate increase, the political subdivision shall use the current tax rate ceiling and the increase approved by the voters in establishing the rates of levy for the tax year immediately following the election. If the assessed valuation of real property in a political subdivision sees a reduction in value in the tax year immediately following the election, the political subdivision may raise its tax rates so that the revenue received from the local real property tax rates equals the amount the political subdivision would have received from the increased rates of levy had there been no reduction in the assessed valuation of real property in the political subdivision. In the event of an increased tax rate ceiling, such rate shall be revenue neutral as required in Article X, Section 22 of the Constitution of Missouri.

This bill is similar to HCS HB 119 (2025) and HCS HB 1517 (2024).

Last Action:

01/20/2026

H - Scheduled for Committee Hearing - 01/22/2026, 8:00 AM - House - Government Efficiency, HR 7

HB1795 - Rep. Jim Murphy (R) - Creates provisions relating to the practice of certain licensed professions

Summary:

This bill specifies that the General Assembly preempts any political subdivision from enacting, maintaining, or enforcing any order, ordinance, rule, regulation, policy, or other similar measure that prohibits, restricts, limits, regulates, controls, directs, or interferes with the practice of professionals regulated under Chapters 331, 332, 334, 335, 336, 337, 338, and 340, RSMo, which includes chiropractors, dentists, physicians, physician assistants, surgeons, nurses, anesthesiologist assistants, licensed therapists, respiratory care therapists, athletic trainers, optometrists, psychologists, professional counselors, social workers, pharmacists, and veterinarians.

This bill is similar to HB 325 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB1796 - Rep. Jim Murphy (R) - Modifies provisions governing various property rights

Summary:

This bill prohibits any county or municipality from enacting or maintaining any ordinance, regulation, or other policy that requires an owner, builder, or developer to implement green building design and construction practices for one- or two-family dwellings, condominiums, multiunit townhouses, multiunit apartment buildings, or commercial or industrial buildings, with the intent to improve sustainability, energy efficiency, high- performance energy standards, environmental responsiveness and other standards specified in the bill, that threatens the affordability of the construction, maintenance, repair or renovation.

The bill prohibits a political subdivision from requiring an exempt homeowner, as defined in the bill, to obtain any license, certification, or professional registration or be tested as a condition of applying for a building permit if all work is done by the owner or other current resident.

If the property is transferred by the owner within one year of completing any work, the political subdivision can assess the homeowner a one-time administrative fee not to exceed $5,000. This is not to be construed to prohibit the enforcement of applicable building codes otherwise required by law. Certain instances to which these provisions do not apply are specified in the bill.

Certain activities for which the political subdivision cannot require an exempt homeowner to get a permit, license, variance, or other prior approval are described in the bill.

A permit inspection not made within 10 business days of an exempt homeowner request will result in 50% of the permit charges being refunded. If the inspection is not made within 20 business days, the inspection will be waived and the exempt homeowner can proceed as if the property has passed the inspection.

Provided the permit is not allowed to expire prior to renewal, an exempt homeowner will not be charged a fee to extend or renew a permit, no matter how many times it is renewed, unless the work is visible from the neighboring properties or adjacent streets. A political subdivision can require a job site with uncompleted work to be maintained in a state that does not pose an imminent threat to public health or safety. No exempt homeowner will be assessed a fine or fee for unpermitted work in an amount greater than double what would have been charged if a permit had been issued at the time it was discovered. No exempt homeowner will be required to undo work that has been done without a permit unless the political subdivision can prove by photographic or similar objective evidence that the work performed did not meet code or safety standards.

The bill also makes numerous stylistic changes to several sections of existing statute.

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).

Last Action:

01/08/2026

H - Read Second Time

HB1800 - Rep. Mark Matthiesen (R) - Changes the percentage of the cap on the inflationary growth factor for the assessment growth of real or personal property occurring within a political subdivision

Summary:

This bill modifies the manner in which a political subdivision can revise each tax levy to allow for inflationary assessment growth for all subclasses of real and personal property.

Currently, the inflationary growth factor for any subclass of real and personal property is limited to the actual assessment growth, exclusive of new construction and improvements, but not to exceed the Consumer Price Index, or 5%, whichever is lower.

This bill limits the inflationary growth factor for any subclass of real or personal property to the actual assessment growth, but not to exceed the lower of the following:

(1) The Consumer Price Index; or

(2) The following percentages:

(a) For tax levy revisions before January 1, 2027, 5%; or

(b) For tax levy revisions on or after January 1, 2027, 3%.

This bill is similar to HB 517 (2025).

Last Action:

01/20/2026

H - Scheduled for Committee Hearing - 01/22/2026, 9:00 AM - House-Special Committee on Tax Reform, HR 1

HB1817 - Rep. Becky Laubinger (R) - Requires reporting of the number of individuals receiving public assistance in each city, town, village, municipality, or county over one thousand inhabitants

Summary:

This bill requires the Department of Health and Senior Services and the Department of Social Services to make a monthly report available on each of their websites that lists the following information related to each of the public assistance programs administered by those Departments for every city, town, village, and county with more than 1,000 inhabitants:

(1) The total number of households enrolled;

(2) The total number of people served;

(3) The average benefit in dollars received by each household; and (4) The number of households that became ineligible to receive benefits.

The bill prohibits the Departments from reporting confidential information and requires that they only report aggregate data.

Last Action:

01/08/2026

H - Referred to committee - House-Government Efficiency

HB1825 - Rep. Danny Busick (R) - Removes the prosecuting attorney and the sheriff from the county salary commission

Summary:

Every noncharter county has a salary commission, the members of which are specified in State statute. This bill removes the county prosecuting attorney and county sheriff from the list of members of the salary commission.

Last Action:

01/21/2026

H - Public hearing completed - House-Local Government

HB1853 - Rep. John Hewkin (R) - Modifies provisions relating to transportation

Summary:

Currently, the governing body of a county, city, or village can designate a street, road, or highway as a memorial road for any law enforcement officer who was killed in the line of duty.

This bill allows for memorial roads to be named for emergency personnel and members of the Armed Forces in addition to law enforcement officers.

The bill also repeals several sections of law including:

(1) The requirement to maintain fingerboards at road forks and crossings;

(2) The requirement for certain people to lay down planks while crossing bridges to protect the roadway;

(3) The prohibition of any person from driving animals across a recently repaired roadway, bridge, or culvert that has not been open to traffic;

(4) A $1.00 fee for moving certain houses and structures; and

(5) The authorization for the road district commissioners or the board of directors of a township to temporarily abandon a road to allow for the mining or removal of coal from beneath the road.

This bill is similar to HB 1284 (2025).

Last Action:

01/20/2026

H - Voted Do Pass - House-Transportation

HB1892 - Rep. Wendy Hausman (R) - Modifies provisions relating to property tax assessments of certain stationary property

Summary:

Beginning January 1, 2027, the provisions of current law relating to depreciable tangible personal property will apply to all real property, placed in service at any time, that is stationary property used for transportation or storage of liquid and gaseous products, including water, sewage, and natural gas that is not propane or LP gas, but not including petroleum products.

The county assessor must estimate the value of the stationary property by applying the depreciation table provided in the bill to the original cost of the property.

Taxpayers who own such stationary property must provide the assessor, on or before May 1 of the applicable tax years, with the original cost and the year placed in service. The information will be summarized in a format specified in the bill. Upon request by a taxpayer, the assessor will provide the taxpayer with certain information specified in the bill.

This bill is similar to HB 531 (2025).

Last Action:

01/20/2026

H - Voted Do Pass as substituted - House-Ways and Means

HB1906 - Rep. Peggy McGaugh (R) - Modifies provisions relating to payments of real and personal property taxes

Summary:

Currently, any county other than a township county may, by order or ordinance, allow its taxpayers the option to pay any part of their real and personal property taxes on an annual, semiannual, or quarterly basis.

This bill allows township counties the option to pass such an order or ordinance.

This bill is similar to HB 388 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB1923 - Rep. Marty Joe Murray (D) - Establishes provisions relating to visitors to jails or detention facilities

Summary:

This bill establishes the "No More Jail Deaths Act".

Currently, the following individuals are permitted to visit the state prisons at any time:

(1) The Governor;

(2) The Lieutenant Governor;

(3) The Attorney General;

(4) The State Auditor;

(5) The State Treasurer;

(6) The Secretary of State;

(7) Members of the General Assembly;

(8) The Director of the Department of Public Safety;

(9) The commissioners of the Department of Elementary and Secondary Education;

(10) The Commissioners of the Department of Higher Education and Workforce Development;

(11) The Adjutant General of the State;

(12) Judges of the Supreme Court, Courts of Appeal, and Circuit courts; and

(13) Circuit and prosecuting attorneys.

Currently, the assistants of these individuals may visit a prison at any reasonable time specifically authorized by their superior, following rules and regulations established by the Department of Corrections. Any other individual must have special permission or follow regulations of the Department. All clergy of every recognized denomination have access to the prisons and may visit any offender, subject to security and safety rules to administer rites and ceremonies. This bill applies the above provisions to jails and detention centers as well. The rules and regulations for visits and the authority to allow visitors rest with the political subdivision in control of the jail or detention center instead of the Department of Corrections.

The bill requires a city, county, or other political subdivision that operates a jail or detention facility to adopt or update rules or regulations consistent with this section by March 1, 2027, and submit a copy to the Department of Public Safety for archival purposes. The Department has the authority to provide guidance and may review the rules or regulations for consistency with state standards.

Last Action:

01/08/2026

H - Read Second Time

HB2064 - Rep. Wick Thomas (D) - Repeals provisions that prohibit political subdivisions from adopting orders, ordinances, or regulations relating to firearms

Summary:

This bill repeals Section 21.750, RSMo, in which the General Assembly preempts the entire field of firearms regulation. This bill allows political subdivisions to regulate firearms in any manner allowed by State and Federal law that is consistent with their police powers or charter.

This bill is similar to HB 1050 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB2079 - Rep. Ben Keathley (R) - Exempts the retail sale of food from state sales and use tax and phases out local sales and use tax on the retail sale of food over four years

Summary:

Under the provisions of this bill, beginning August 28, 2026, there will be no state sales or use tax on retail food.

Beginning January 1, 2027, the rate of local sales and use tax on retail food will be annually reduced in four equal increments over a period of four years.

Beginning January 1, 2031, there will be no local sales or use tax on retail food.

This bill is similar to HB 345 (2025); HB 2055 (2024); and SB 1062 (2024).

Last Action:

01/08/2026

H - Read Second Time

HB2096 - Rep. Jeff Farnan (R) - Modifies provisions relating to state funds for regional planning commissions

Summary:

Under current law, state funds for the East-West Gateway Coordinating Council and for the Mid-America Regional Council are not to exceed $65,000 and state funds for other regional planning commissions must not exceed $25,000. This bill changes the sums to $130,000 and $50,000.

Additionally, the bill removes the regional planning commissions of Show-Me, Missouri Valley, Ozark Gateway, ABCD, and Lakes County and adds Harry S. Truman, MO-Kan, Pioneer Trails, and Southwest Missouri.

Beginning July 1, 2027, the maximum grant amount for each regional planning commission will be adjusted with the Consumer Price Index.

This bill is similar to HB 837 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB2101 - Rep. Phil Amato (R) - Authorizes a charter county to establish term limits for elected county officials

Summary:

This bill specifies that charter counties can adopt term limits for their elected officials.

Last Action:

01/08/2026

H - Read Second Time

HB2134 - Rep. Bob Titus (R) - Allows the department of corrections and sheriff's offices to participate in the Warrant Service Officer Program, which enables state and local law enforcement to execute administrative warrants related to immigration

Summary:

This bill requires the Missouri Department of Corrections to apply for participation in the "Warrant Service Officer Program" (WSO Program) offered through United States Immigration and Customs Enforcement (ICE).

Upon successful application, the Department must enter into an agreement with ICE for participation in the WSO Program and renew said agreement upon its expiration. If the Department's application is denied, the Department will ascertain from ICE the reason for the denial and make a good faith effort to address and remedy the reason for such denial, then reapply.

If the Department's application to the WSO Program is repeatedly denied, the Department can apply for a waiver from the State.

This bill also requires a sheriff in charge of a jail in any county to apply to participate in the WSO Program. Upon successful application, the sheriff must enter into an agreement with ICE for participation in the WSO Program and renew said agreement upon its expiration.

A county sheriff can choose to participate in ICE's Jail Enforcement Model, which authorizes the deputization of state and local law enforcement officers to interrogate a person for information relating to the person's immigration status and to issue an immigration detainer under Federal law. If the county sheriff participates in the Model, the sheriff will be exempt from the requirements for participation in the WSO Program.

If a county sheriff WSO Program application is denied, he or she must ascertain from ICE the reason for the denial and make a good faith effort to address and remedy the reason for such denial, then reapply.

If the county sheriff's application to the WSO Program is repeatedly denied, the sheriff can apply for a waiver from the State.

Last Action:

01/08/2026

H - Read Second Time

HB2156 - Rep. Josh Hurlbert (R) - Authorizes motor fuel tax rate changes based on certain department of transportation expenditures

Summary:

Currently, the Department of Transportation must provide a report each year to the Governor and Lieutenant Governor.

This bill requires the Department to include a summary of it's internal and external expenditures in the report. For each fiscal year that the Department's internal expenditures, as defined in the bill, exceed 20% of its total expenditures, the bill requires that the Motor Fuel Tax be reduced by one-half cent per gallon the following fiscal year, but the tax may not be reduced more than $.03 per gallon below the rate as of August 28, 2026.

In any fiscal year following a rate reduction, if the Department's internal expenditures are less than 20% of its total expenditures, the Motor Fuel Tax will be increased by one-half cent per gallon or up to the total rate as of August 28, 2026, whichever is less, in the following fiscal year.

This bill is similar to HCS HB 572 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB2166 - Rep. David Dolan (R) - Modifies provisions governing the compensation of prosecuting attorneys in counties of the third classification

Summary:

This bill requires the State to reimburse at least 30% of the salary of the prosecuting attorney of each third class county.

This bill is similar to HB 173 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB2181 - Rep. Cecelie Williams (R) - Modifies provisions governing candidate filing location for nonpartisan elections

Summary:

This bill requires a random drawing to be used to determine the order in which candidates' names will appear on the ballot for all candidates filing in any nonpartisan election for a political subdivision or special district who file a declaration of candidacy on the first day for filing.

The bill also requires all candidates filing in a nonpartisan election for a political subdivision or special district to submit declarations of candidacy to the election authority for the city or county in which the political subdivision or special district is located.

For any political subdivision or special district located in the jurisdiction of more than one election authority, candidates will file at the election authority with the greatest proportion of the political subdivision or special district's registered voters.

This bill is similar to HB 1174 (2025).

Last Action:

01/15/2026

H - Referred to committee - House-Elections

HB2215 - Rep. Louis Riggs (R) - Authorizes an income tax deduction for amounts paid towards tangible personal property taxes

Summary:

Beginning January 1, 2027, a qualified taxpayer will be allowed a deduction from the taxpayer's Missouri adjusted gross income in an amount equal to 100% of all tangible personal property taxes actually paid by the qualified taxpayer in a given tax year on all tangible personal property taxes owed. The taxpayer may choose, instead, to take the amount as an itemized deduction on his or her state income tax return.

Only the amounts of personal property taxes actually paid by the taxpayer qualify for the deduction and only if the amounts are paid during the tax year for which this deduction is claimed. A deduction can not be claimed for the amount of tangible personal property tax that has been or is used in obtaining a state tax credit, exemption, subtraction, or a different deduction.

This bill will sunset six years after the effective date unless reauthorized by an act of the General Assembly.

This bill is similar to HCS HB 859 (2025); HB 1812 (2024); and HB 1097 (2023).

Last Action:

01/20/2026

H - Public hearing completed - House-Ways and Means

HB2221 - Rep. Louis Riggs (R) - Requires the department of transportation to prioritize federal priority corridors in the statewide transportation improvement program (STIP) and requires any changes to the STIP to be approved by the joint committee on administrative rules

Summary:

This bill requires that, when preparing the Statewide Transportation Improvement Program, the Department of Transportation must prioritize the high priority corridors identified in Section 1105(c) of the Intermodal Surface Transportation Efficiency Act of 1991, regardless of any law to the contrary. Any proposed amendments to the Program within the implementation period must be approved by the Joint Committee of Administrative Rules.

This bill is similar to HB 761 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB2222 - Rep. Louis Riggs (R) - Modifies laws regarding the composition of the " highways and transportation commission"

Summary:

This bill changes the way in which members of the State Highways and Transportation Commission are selected.

Beginning January 1, 2027, the number of members of the Commission will be one member from each congressional district appointed by the Governor, with no more than half of the members of the same political party; except that, if there is an odd number of members, no more than half plus one can be of the same party. A member's seat will be considered forfeited and vacant if the member is found, by a unanimous vote of the other commissioners, to have moved from the congressional district from which such commissioner was appointed. A member also can be removed by the Governor upon a two-thirds vote of the House of Representatives and a two-thirds vote of the Senate.

Beginning January 1, 2027, the Governor must appoint two additional members of the Commission from a list of six nominees submitted and approved by the General Assembly upon a two-thirds vote of each chamber. After these initial additional appointments by the Governor, subsequent appointments must be made by the Governor from a three-member nominee list approved by a two-thirds vote of each chamber.

Members of the commission are prohibited from accepting, directly or indirectly, a gift of any tangible or intangible item, service, or thing of value from any paid lobbyist or lobbyist principal. This does not prevent individuals from receiving gifts, family support, or anything of value from those related to them within the fourth degree by blood or marriage.

This bill is similar to HB 760 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB2223 - Rep. Louis Riggs (R) - Establishes an administrative process for review by the administrative hearing commission of items in the statewide transportation improvement program (STIP)

Summary:

This bill authorizes any member of the General Assembly, county commissioner, or mayor of a city, town, or village who is dissatisfied with any action or decision included in the "Statewide Transportation Improvement Program" to seek review by the Administrative Hearing Commission. The process for seeking a review is specified in the bill and the procedures for the hearings and determinations are those established in Chapter 536, RSMo.

This bill is similar to HB 759 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB2234 - Rep. Tricia Byrnes (R) - Requires counties to report and transfer unclaimed surplus proceeds from real property tax sales to the Unclaimed Property division of the State Treasurer after three years

Summary:

Currently, surplus proceeds from tax sales become a permanent school fund of the county if they are not distributed or called for as part of a redemption or collector's deed issuance after three years.

This bill requires such surplus proceeds to be transferred to the Unclaimed Property Division of the Office of State Treasurer instead.

The bill also requires counties to notify the former owner of the property of the transfer and the person's right to reclaim the money.

Last Action:

01/08/2026

H - Read Second Time

HB2243 - Rep. Bryant Wolfin (R) - Modifies provisions relating to local sales tax exemptions

Summary:

Currently, industries that use or consume:

(1) Electrical energy and gas (whether natural or artificial);

(2) Propane, water, coal, and energy sources;

(3) Chemicals; and

(4) Machinery, equipment, and materials;

in the manufacturing, processing, compounding, mining, or producing of any product, or use or consume such things in the processing of recovered materials, or use such things in research and development related to manufacturing, processing, compounding, mining, or producing any product, are exempt from local sales taxes, as specified in the bill.

The bill repeals such exemption from local sales tax.

This bill is similar to HB 321 (2025).

Last Action:

01/08/2026

H - Referred to committee - House-Commerce

HB2253 - Rep. Jaclyn Zimmermann (D) - Exempts the retail sale of food from state sales and use tax

Summary:

Beginning January 1, 2027, there will be no state sales or use tax levied or imposed on any retail food.

The tax exemption does not apply to local sales and use tax.

This bill is similar to HB 872 (2025); and HB 2174 (2024) .

Last Action:

01/08/2026

H - Read Second Time

HB2291 - Rep. David Casteel (R) - Creates provisions relating to approval by political subdivisions of certain requests for developments or improvements of property

Summary:

This bill requires a political subdivision to approve or deny an applicant's permit request, as defined in the bill, within 30 calendar days. If no response is received by the applicant within 30 days, the request will be deemed approved and the applicant authorized to proceed with construction.

If a political subdivision denies a request, it must state in writing the reasons for denial. Information necessary to be included in the written denial is specified in the bill.

If an applicant resubmits a request that was denied, the political subdivision cannot issue a subsequent denial that includes additional unrelated reasons that were not specified in the initial denial.

If a request is incomplete, the political subdivision must notify the applicant within 20 calendar days of receipt of the request, and if an incomplete request is resubmitted the political subdivision has 10 days to approve or deny the request on the merits. The political subdivision must state in writing the reason for denial of the request as incomplete.

This bill is similar to HCS HB 1264 (2025).

Last Action:

01/08/2026

H - Referred to committee - House-Government Efficiency

HB2305 - Rep. Philip Oehlerking (R) - Establishes provisions governing electronic bid procurement systems used by political subdivisions

Summary:

This bill requires political subdivisions undertaking construction projects to allow for electronic bid submission by contractors and vendors.

A notice advertising the bid is required to be published on an online portal, such as the political subdivision's website, and through an electronic medium, such as a public online bid platform. Information required to be included on this notice is provided in the bill.

Political subdivisions are required to implement security measures for this process, as provided in the bill.

Political subdivisions accepting electronic bids must provide an electronic receipt to the bidder at the time of submission.

The Office of Administration will develop guidelines to assist political subdivisions in implementing the electronic bid process.

This bill is similar to HB 1429 (2025).

Last Action:

01/08/2026

H - Read Second Time

HB2356 - Rep. Tricia Byrnes (R) - Enacts provisions governing local tax ballot questions submitted by political subdivisions

Summary:

This bill prohibits political subdivisions from describing ballot questions that would authorize the issuing of bonds, levy increases, or other tax-supported indebtedness as "no-tax- increase bond issues" or as imposing no financial obligation on taxpayers.

The bill requires such questions to include, in plain language:

1) Whether the question would increase, decrease, or maintain the current debt service levy;

2) The estimated dollar impact on the average residential real property in the political subdivision, as calculated by the county assessor and verified by the State Auditor; and

3) A disclosure that bond issuance constitutes a financial obligation for the political subdivision that must be repaid by taxpayers.

This bill requires the State Auditor to certify ballot language submitted by a political subdivision prior to the language being placed on the ballot. The auditor will have 30 days to review the language and issue a report.

If the auditor determines that the language is misleading or otherwise noncompliant, the political subdivision must revise and resubmit the language prior to certification.

The Attorney General can enjoin a political subdivision from placing a question on the ballot if the language wasn't certified by the auditor. If a court finds language to be noncompliant with these requirements, the question will be prohibited from appearing on the ballot, and the political subdivision will be prohibited from placing the question on the ballot again until the following general election cycle.

The requirements in this bill are in addition to all other statutory requirements relating to ballots questions submitted to voters by a political subdivision.

Last Action:

01/08/2026

H - Referred to committee - House-Elections

HB2360 - Rep. Tricia Byrnes (R) - Authorizes charter counties and counties with an alternative form of government to establish alternative methods for property assessment and taxation

Summary:

This bill allows a county that has adopted a charter form of government to establish alternative methods for assessing real and personal property within the county and calculating property tax levies and revenues within the county.

The bill grants additional authority to counties with a charter form of government that decides to establish such alternative methods.

This bill provides that a county exercising the authority granted must file an annual report with the State Tax Commission and the State Auditor. This report must summarize the alternative assessment and levy calculation methods and the resulting impact of the alternative methods.

Last Action:

01/08/2026

H - Read Second Time

HB2382 - Rep. John Simmons (R) - Eliminates sales taxes on certain local utility services

Summary:

Currently, certain cities, counties, and political subdivisions may impose a sales tax on the sale of metered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal, or home heating oil that is only for domestic use.

This bill eliminates such sales taxes on these local utility services that are only for domestic use beginning August 28, 2026.

Last Action:

01/21/2026

H - Public hearing completed - House-Utilities

HB2384 - Rep. Mike Jones (R) - Prohibits political subdivisions from imposing certain requirements that threaten affordability of developments or improvements of property

Summary:

Last Action:

01/21/2026

H - Public hearing completed - House-Commerce

HB2415 - Rep. Dean Van Schoiack (R) - Establishes a definition of "assessment value" for real property assessment purposes

Summary:

This bill provides a definition for "assessment value" as it relates to real property assessment purposes.

The bill provides that when "assessed valuation", "assessed value", "free market value", "market value", "property values", "true value in money", and "value" are used as they relate to real property assessment purposes, they must be construed to refer to: "assessment value" as defined in the bill.

Last Action:

01/15/2026

H - Referred to committee - House-Special Committee on Property Tax Reform

HB2416 - Rep. Dean Van Schoiack (R) - Modifies provisions governing the assessment and taxation of property

Summary:

Currently, counties and cities not within counties can choose not to set multiple levies and to allow each subclass of real property, individually, and personal property, in the aggregate, to separately trigger a roll-back as provided under the Hancock Amendment.

Beginning January 1, 2027, any county and city not within a county is required to implement the provisions of certain sections of HB 1150 (2002) and certain provisions of SB 960 (2004), which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Further, each subclass of real property and personal property in the aggregate can separately trigger a rollback as provided under the Hancock Amendment. Any county and city not within a county must also implement certain provisions of HB 1150 (2002) and certain provisions of SB 960 (2004) as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes.

Last Action:

01/08/2026

H - Read Second Time

HB2437 - Rep. Dean Van Schoiack (R) - Provides sovereign immunity for private contractors acting within the scope of a government contract

Summary:

This bill provides private contractors and subcontractors the same sovereign or governmental tort immunity as a public entity when those contractors and subcontractors are acting within the scope of a government contract with the Missouri Department of Transportation. The immunity starts when official notice to proceed is given and will continue after the Department formally accepts the completed project.

This bill is similar to SB 916 (2026).

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.

Last Action:

01/08/2026

H - Read Second Time

HB2478 - Rep. Ed Lewis (R) - Modifies provisions relating to utilities

Last Action:

01/08/2026

H - Read Second Time

HB2568 - Rep. David Tyson Smith (D) - Exempts the retail sale of food from state sales and use tax, subject to a three-year sunset provision

Last Action:

01/08/2026

H - Read Second Time

HB2607 - Rep. Carolyn Caton (R) - Modifies provisions governing the assessment of property taxes

Last Action:

01/08/2026

H - Read Second Time

HB2627 - Rep. Tim Taylor (R) - Enacts provisions governing personal property taxation

Summary:

Currently, local County Assessors determine the value of new construction and improvements of both real and personal property by maintaining a yearly record of increases in valuation for each political subdivision in the county that results from new construction or improvements. The aggregate increase in valuation of personal property for the current year over that of the previous year is the equivalent of the new construction and improvements factor for personal property.

Beginning January 1, 2027, any increase in the aggregate valuation of personal property for the current year over that of the previous year cannot be counted as new construction.

This bill allows a taxing authority to establish a proration program for payments of personal property on totaled motor vehicles. The taxing authority may award a prorated property tax credit during the tax year to reduce the total personal property tax owed on a totaled motor vehicle and claimed against the amount of personal property tax due at the end of the same tax year.

The prorated property tax credit must be prorated on a monthly basis. The amount of the credit is determined by a ratio, where the numerator must be the number of full months from the date of disposition of the totaled motor vehicle continuing through the close of the tax year, and the denominator is 12. The prorated property tax credit is nonrefundable but may reduce the tax liability to zero.

A taxpayer may apply for this program if:

(1) The totaled vehicle was owned, registered, and titled under the taxpayer's name as of January 1 of the tax year in which the vehicle was totaled; or if owned by a business, the name of the business or authorized agent;

(2) The totaled vehicle was included on the local taxing entity's tax roll, and the taxpayer was liable for personal property taxes on the totaled vehicle;

(3) The taxpayer was up to date on all state and local taxes and fees owed on the totaled vehicle; and (4) The title on the totaled vehicle has been transferred to the insurance company and is no longer titled or registered to the taxpayer nor in the taxpayer's possession; if a taxpayer who participates in this program purchases a replacement vehicle during the same tax year that the taxpayer's vehicle was totaled and he or she received a prorated property tax credit, the replacement vehicle will not be included in the tax rolls for that tax year to offset the property tax liability. Taxation of the replacement vehicle must follow the normal assessment procedures.

If a taxpayer repurchases a totaled vehicle through a salvage certificate of title and operates or maintains the salvaged motor vehicle, it will be taxed in accordance with the statutory assessment standards provided by general law and will not qualify for the prorated property tax credit.

A taxing entity must adopt a personal property tax proration program by way of an ordinance. The ordinance must include the following:

(1) Procedures and deadlines for application and participation in the program, as well as required documentation, as specified in the bill;

(2) Procedures for verification and record keeping of the prorated property tax credit amount, as well as the amount of personal property tax to be modified;

(3) Creation of a form for use by taxpayers;

(4) Procedures for the crediting of the amount of the prorated property tax credit toward the taxpayer's personal property taxes; and

(5) Any other provision the taxing entity deems reasonable and necessary to implement and carry out the program.

The taxing entity may by ordinance establish rules and procedures for the program and must make the information regarding the program available to the taxpayers.

A taxpayer who participates in the program will not have his or her right to protest the amount of the tax payments affected.

Last Action:

01/08/2026

H - Referred to committee - House-Special Committee on Property Tax Reform

HB2650 - Rep. Tricia Byrnes (R) - Reduces the assessment percentage of tangible personal property over a period of years

Last Action:

01/08/2026

H - Read Second Time

HB2651 - Rep. Tricia Byrnes (R) - Modifies provisions governing local property tax ballot questions, real property assessments, and property tax levies

Summary:

Currently, certain counties, cities, political subdivisions, or other taxing districts can propose the imposition, continuation, modification, or elimination of a property tax to the voters at certain times of the year. This bill provides that these proposals must be submitted to the voters at the general election in November.

This bill provides that new construction and improvements will no longer be excluded from the aggregate assessed valuation calculation, as it relates to the Hancock Amendment, setting real property tax levies, inflationary assessment growth, and adjusted tax rate ceilings.

Currently, any political subdivision that received approval for a tax rate increase can levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate.

The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate.

Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate. This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline.

As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces such language with that relating to multiple tax rates.

Currently, any county and city not within a county can opt-out of implementing the provisions of certain sections of HB 1150 (2002), and certain provisions of SB 960, which include setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county can also opt-out of implementing certain provisions of HB 1150 (2002) and certain provisions of SB 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes.

This bill repeals the references to the provisions of HB 1150 (2002) and SB 960 (2004), as well as the corresponding procedures to opt-out of or to implement such provisions.

The bill requires that, beginning January 1, 2027, each county and city not within a county determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate.

Last Action:

01/15/2026

H - Referred to committee - House-Special Committee on Property Tax Reform

HB2665 - Rep. Will Jobe (D) - Exempts the retail sale of food from state sales and use tax

Last Action:

01/08/2026

H - Read Second Time

HB2668 - Rep. Ben Keathley (R) - Modifies provisions governing property taxes

Summary:

The bill prohibits any political subdivision or election authority from advertising or describing any proposed property tax as a ?no tax increase? tax proposal (Section 67.496, RSMo.) .

Currently, certain counties, cities, political subdivisions, or other taxing districts may propose the imposition, continuation, modification, or elimination of a property tax to the voters at certain times of the year. This bill provides that these proposals must be submitted to the voters at the general election in November (Sections 67.799 - 115.123, 137.1040, 182.015, 184.351 - 205.979).

This bill requires that the election authority for a political subdivision or special district label taxation-related ballot measures numerically or alphabetically in the order in which they are submitted to the voters. Election authorities may coordinate with each other, or with the Secretary of State, to maintain a database to facilitate numeric or alphabetic assignment (115.240).

Currently, real property is divided into three separate classifications based on the use or purpose of the property. Each of the subclassifications of property are assessed at different rates. When real property is used for different purposes resulting in different classifications, the county assessor must allocate to each classification the percentage of the true value in money of the property devoted to each use.

This bill provides that single-family homes that are leased, in whole or in part, for a term of 30 consecutive days or less must be classified and taxed as residential property. These single family homes must not necessarily be considered ?transient housing?.

The bill provides that certain apartment building or similar structures with fewer than four individual living units must be classified and taxed as residential real property.

This bill provides that certain apartment buildings or similar structures with four or more individual living units, privately owned nursing homes, and assisted living facilities must be classified and taxed as commercial real property in subclass 3. The bill provides that, for the purpose of real property appraisal and assessment, ?true value in money? must mean the actual replacement cost or costs of the real property and improvements to such real property. When certain terms are used in relation to real property appraisal and assessment, they must be understood to refer to ?true value in money? as defined in this bill (137.016).

This bill provides that each political subdivision that adopts or has adopted any tax abatement or similar economic incentive must decrease the levy of real property tax rates to reduce the amount of tax revenues such political subdivision received from the additional tax abatement revenue (137.039).

Currently, prior to setting the property tax rate, a county must hold a public hearing where citizens may comment. The county must publish a notice of the hearing in a qualifying local newspaper at least seven days in advance of the public hearing, and this notice must include specified information. The bill provides that the notice no longer needs to include the increase in tax revenue realized due to an increase in assessed value as a result of new construction and improvements (137.055).

The bill requires that any ballot measure that seeks approval to add, change, or modify a tax on real property use language to express the effect of the proposed change in terms of real dollars owed per $100,000 of a property's market valuation (137.067).

This bill provides that new construction and improvements will no longer be excluded from the aggregate assessed valuation calculation, as it relates to the Hancock Amendment, setting real property tax levies, and inflationary assessment growth.

Currently, any political subdivision that received approval for a tax rate increase may levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate.

The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate.

Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property, in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate.

This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline.

The bill requires that if voters in a political subdivision approve a levy increase prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling will remain in effect only until the temporary levy increase expires under the terms originally approved by voters. At that time, the tax rate ceiling will be decreased by the amount of the temporary levy increase unless voters of the political subdivision are asked to approve an additional permanent increase and such increase is approved.

The bill requires that when voters in a political subdivision pass a tax rate increase, the political subdivision must use the current tax rate ceiling and the increase approved by the voters in establishing the rates of levy for the tax year immediately following the election. If the assessed valuation of real property in a political subdivision sees a reduction in value in the tax year immediately following the election, the political subdivision can raise its tax rates so that the revenue received from the local real property tax rates equals the amount the political subdivision would have received from the increased rates of levy had there been no reduction in the assessed valuation of real property in the political subdivision. In the event of an increased tax rate ceiling, the rate must be revenue neutral as required in Article X, Section 22 of the Constitution of Missouri (137.073).

As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces the language with that relating to multiple tax rates (137.079).

Currently, as it relates to determining the tax due on newly constructed residential property, when the property becomes occupied, the assessor or board of equalization must add the full new assessed value to the tax rolls beginning the first day of the month after occupancy began. The property is then taxed at the new value for the remaining months of that year and at the prior value for the months before occupancy. A ratio is then calculated based on the number of months taxed at the new value, and this percentage of the new constructions assessed value becomes part of the base used to calculate the tax levy rollback for the subsequent year. The untaxed percentage must be considered new construction and improvements in the subsequent year and is exempt from rollbacks.

This bill provides that this untaxed percentage that must be considered as new construction and improvements in the following year must no longer be exempt from the rollback provisions related to the Hancock Amendment (137.082).

Currently, for certain possessory interests located in the boundaries of certain specified commercial airports, the true value is reduced by the total dollar amount of costs paid by an entity other than the political subdivision, for any new construction or improvements on such real property that was completed after January 1, 2008, regardless of the year in which those costs were incurred or whether the costs were considered in a previous year. The bill provides that the true value for such possessory interests will no longer be reduced by the total dollar amount.

This bill provides that before any assessor may increase the assessed valuation of any parcel of utility, industrial, commercial, railroad, or other real property by more than 15% since the last assessment, the assessor must conduct a physical inspection of the property.

Currently, any county and city not within a county can opt out of implementing the provisions of certain sections of House bill no. 1150 (2002) and certain provisions of Senate bill no. 960, which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county may also opt out of implementing certain provisions of House bill no. 1150 (2002) and certain provisions of Senate bill no. 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes.

This bill repeals the references to the provisions of House bill no. 1150 (2002) and Senate bill no. 960 (2004), as well as the corresponding procedures to opt out of or to implement these provisions.

The bill requires that, beginning January 1, 2027, each county and city not within a county will determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate (137.115).

This bill clarifies that any county authorized to impose a property tax must grant a property tax credit to all eligible taxpayers for certain increases to an eligible taxpayer?s real property tax liability. The bill further clarifies that in a county granting a real property tax credit, the county and each political subdivision levying a real property tax must apply the county?s or political subdivision?s proportional amount of the credit when calculating the eligible taxpayer?s property tax liability. The county and the political subdivision are prohibited from adopting any procedure that limits the definition or scope of eligible credit amounts or eligible taxpayers. As it relates to calculating the property tax levies, the total amount of credits authorized in the county must be considered tax revenue actually received by the political subdivision levying the tax.

This bill clarifies that real property tax imposed by a county or by a political subdivision within the county includes, but is not limited to: tax levies for debt service, tax levies for operating purposes, and tax levies for capital improvements and projects (137.1050).

Currently, the eligible credit amount in ?five percent counties? may be increased by no more than 5% per year or the percent increase in inflation, whichever is higher. The bill changes the language to provide that the eligible credit amount in ?five percent counties? may be increased by no more than 5% per year or the percent increase in inflation, whichever is lower (137.1055). Currently, the governing body of any county can allow, by ordinance or order, the option for taxpayers to pay any part of their real and personal property taxes on an annual, semiannual, or quarterly basis. However, township counties are excluded from the ability to allow taxpayers these payment options. This bill allows township counties the option to pass such an order or ordinance (139.053).

Currently, no school district can receive more state aid for its education program than it received per weighted average daily attendance for the school year 2005-06 from the foundation formula, unless it has an operating levy for school purposes of not less than $2.75. The bill changes the operating levy floor to receive certain state aid to $1.50 beginning the 2026-27 school year (163.021).

Currently, the state of Missouri levies an annual tax of three cents on each $100 of taxable property in the state to fund the Blind Pension Fund. This bill provides, upon the adoption of a constitutional amendment, the annual state property tax must be eliminated, and the General Assembly must begin appropriating money for the pensioning of the blind each year (209.130).

This bill contains a severability clause.

This bill is similar to HB 2780 (2026).

Last Action:

01/20/2026

H - Public hearing completed - House-Special Committee on Property Tax Reform

HB2671 - Rep. Dean Van Schoiack (R) - Modifies provisions governing the assessment and taxation of property

Summary:

Currently, any political subdivision that received approval for a tax rate increase can levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate.

The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate.

Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate.

This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline.

As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces such language with that relating to multiple tax rates.

Currently, any county and city not within a county can opt-out of implementing the provisions of certain sections of HB 1150 (2002) and certain provisions of SB 960, which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county can also opt-out of implementing certain provisions of HB 1150 (2002) and certain provisions of SB 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes.

This bill repeals the references to the provisions of HB 1150 (2002) and SB 960 (2004), as well as the corresponding procedures to opt-out of or to implement such provisions.

The bill requires that, beginning January 1, 2027, each county and city not within a county to determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate.

Last Action:

01/15/2026

H - Referred to committee - House-Special Committee on Property Tax Reform

HB2686 - Rep. Jeff Knight (R) - Provides a sales tax exemption for certain used tangible personal property

Summary:

This bill exempts from sales and use tax all sales of used tangible personal property, including any tangible personal property that is sold a second time or any number of additional subsequent times after the initial point of sale, at an auction.

The provisions of this bill will not apply to motor vehicles, trailers, boats, or outboard motors purchased or acquired for use on the highways or waters of this state that are required to be titled.

This bill is similar to HB 635 (2025).

Last Action:

01/20/2026

H - Scheduled for Committee Hearing - 01/21/2026, 4:00 PM - House - Special Committee on Rural Issues, HR 5

HB2690 - Rep. Darin Chappell (R) - Establishes the "Fair Tax Act of 2026" which replaces the state individual and corporate income tax and the estate tax with a fair tax based on all new retail sales and services

Last Action:

01/08/2026

H - Read Second Time

HB2692 - Rep. Darin Chappell (R) - Modifies provisions relating to the assessed valuation of residential real property

Last Action:

01/08/2026

H - Read Second Time

HB2746 - Rep. Cecelie Williams (R) - Requires the department of revenue to implement a property tax mapping feature and place all tax maps prominently on the department home page

Summary:

Currently, the Department of Revenue (DOR) provides a mapping feature on its website that displays sales and use tax information of all political subdivisions in Missouri.

Beginning July 1, 2027, DOR must prominently display links on the homepage of its website which direct the public to color-coded, interactive maps featuring data about sales and use taxes and to color-coded, interactive maps featuring data about property taxes in all political subdivisions in the State that have taxing authority.

All political subdivisions will provide DOR with data relating to property taxes by January 1, 2027. The DOR must also use the most recent publication of the Missouri State Auditor's report on property tax rates to update and maintain the property tax levy data each year.

This bill is similar to HB 411 (2025).

Last Action:

01/15/2026

H - Referred to committee - House-Ways and Means

HB2753 - Rep. Christopher Warwick (R) - Allows counties and municipalities to establish "hospital zones' and provides for the enhancement of penalties when driving offenses occur within such zones

Last Action:

01/08/2026

H - Read Second Time

HB2755 - Rep. Jeff Coleman (R) - Modifies several provisions relating to property taxes

Last Action:

01/08/2026

H - Read Second Time

HB2756 - Rep. Sean Pouche (R) - Modifies real property assessment percentages

Last Action:

01/08/2026

H - Read Second Time

HB2780 - Rep. Tim Taylor (R) - Modifies provisions governing property taxes

Summary:

Last Action:

01/20/2026

H - Public hearing completed - House-Special Committee on Property Tax Reform

HB2859 - Rep. Mark Matthiesen (R) - Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption

Summary:

Beginning January 1st of the calendar year immediately following the adoption of a constitutional amendment authorizing the exemption of tangible personal property from taxation under Article X, Section 6 of the Constitution of Missouri, this bill will exempt farm machinery and motor vehicles from personal property taxation.

Currently, assessors annually assess all personal property at 33.3% of its true value in money. Beginning January 1, 2027, the percentage of the true value in money at which personal property is assessed will be 30% of its true value in money and the amount will be reduced every two years by 2% until the calendar year 2041. For calendar year 2041, and every year thereafter, personal property must be assessed at 16% of its true value in money.

This bill is similar to HB 988 (2025).

Last Action:

01/20/2026

H - Public hearing completed - House-Ways and Means

HB2870 - Rep. Mike Jones (R) - Establishes a sunset date for county sales taxes imposed for county revenue purposes

Last Action:

01/12/2026

H - Read Second Time

HB2890 - Rep. Tony Harbison (R) - Modifies provisions relating to the taxation of mineral rights

Last Action:

01/12/2026

H - Read Second Time

HB2939 - Rep. Louis Riggs (R) - Requires expenditures for projects included in the Statewide Transportation Improvement Program (STIP) to be organized by county and introduces certain reporting requirements

Last Action:

01/14/2026

H - Read Second Time

HB2946 - Rep. Richard West (R) - Reduces the assessment percentage of tangible personal property over a period of years

Last Action:

01/14/2026

H - Read Second Time

HB2964 - Rep. Tricia Byrnes (R) - Changes the dates upon which property taxes are due and delinquent

Last Action:

01/14/2026

H - Read Second Time

HB3000 - Rep. Chad Perkins (R) - Modifies procedure for requesting audits of political subdivisions

Last Action:

01/21/2026

H - Read Second Time

HJR108 - Rep. Brian Seitz (R) - Proposes a constitutional amendment to prohibit any new tax or increase in tax from going into effect unless approved by the voters in a general election

Summary:

Upon voter approval, this constitutional amendment proposes that no new tax or tax increase imposed by state statute will go into effect, or continue in effect if otherwise set to expire, without prior approval at a statewide general election.

Notwithstanding any other provision of the Constitution, this resolution further proposes that no State funds will be expended without first being appropriated by the General Assembly.

This bill is similar to HJR 8 (2025)and HJR 84 (2024).

Last Action:

01/08/2026

H - Read Second Time

HJR110 - Rep. Burt Whaley (R) - Proposes a constitutional amendment that creates provisions relating to sheriffs

Summary:

Upon voter approval, this constitutional amendment requires a county to elect, by a majority vote of the qualified voters, a sheriff for a term of four years and every four years thereafter. This provision will not apply to counties in which the office of sheriff is not an elected office. A county in which the office of sheriff is not an elected office can irrevocably restore the office to an elected office, at which point the provision will apply.

The elected sheriff will be notified of all Federal investigations in his or her county and will perform the duties specified in the resolution. An elected sheriff will not be removed from office except by writ of quo warranto initiated by the Missouri Attorney General.

The resolution also allows the General Assembly to levy court costs and fees to support the salaries or benefits for sheriffs and retired sheriffs.

This bill is similar to HJR 40 (2025).

Last Action:

01/08/2026

H - Read Second Time

HJR111 - Rep. Jeff Coleman (R) - Proposes a constitutional amendment relating to property tax

Summary:

Currently, the State's Constitution requires rollbacks in property tax levies in certain situations. However, the Kansas City Public Schools are exempt from this provision.

Upon voter approval, this proposed constitutional amendment would remove the Kansas City Public Schools exemption.

Beginning January 1, 2027, the operating levy of the Kansas City Public School District must be set to the rate at which the school district would receive:

(1) The same amount of property tax revenue that it received in the 2026 tax year; and

(2) An additional percentage of property tax revenue that is to be calculated by multiplying the amount of the revenue received in the 2026 tax year by the percentage increase in the Consumer Price Index over the 12-month period from December 2025 to November 2026.

This resolution provides ballot language for the proposed amendment.

This bill is similar to HJR 116 (2024).

Last Action:

01/12/2026

H - Referred to committee - House-Special Committee on Property Tax Reform

HJR112 - Rep. Jeff Coleman (R) - Proposes a constitutional amendment relating to residential real property tax assessments

Summary:

Upon voter approval, beginning January 1, 2027, this proposed constitutional amendment provides that the true value of all residential real property that has been maintained by the homeowner as his or her primary residence will be deemed to be the same value determined at the most recent previous assessment of the property.

In a new assessment or reassessment of the primary residence the assessed valuation of such property can be increased, provided that the increase does not exceed the change in the Consumer Price Index or 2%, whichever is less. The limited increase can be exceeded to reflect the value added to the property as a result of new construction or improvements.

This bill is similar to HCS HJR 4 (2025); HCS#2 HJR 78 (2024); and SJR 90 (2024).

Last Action:

01/08/2026

H - Read Second Time

HJR124 - Rep. Bennie Cook (R) - Proposes a constitutional amendment specifying the election, powers, and duties of a county sheriff

Summary:

Upon voter approval, this constitutional amendment would require each county to elect a sheriff for a term of four years in perpetuity.

The amendment would also prohibit any method of removing a sheriff from office except by a writ of quo warranto initiated by the Attorney General.

The provisions of this amendment would not apply to St. Louis City, St. Louis County, or St. Charles County.

Last Action:

01/08/2026

H - Read Second Time

HJR125 - Rep. Bill Irwin (R) - Proposes an amendment to the Constitution of Missouri to allow political subdivisions to increase the rate or the purpose of local sales taxes upon approval by the voters

Summary:

Upon voter approval, beginning in 2027, this constitutional amendment would allow political subdivisions granted the power to tax by the Missouri Constitution and by the General Assembly to increase sales taxes without authorization by the General Assembly.

Political subdivisions would have to receive voter approval in order to increase any sales tax or to change the purpose of any sales tax authorized by this provision of the Constitution.

The ability to tax granted by this resolution would be in addition to any other authorization to tax granted to the political subdivision by the General Assembly.

This amendment is similar to HJR 29 (2025).

Last Action:

01/07/2026

H - Read First 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).

Last Action:

01/08/2026

H - Read Second Time

HJR128 - Rep. Bob Titus (R) - Proposes a constitutional amendment relating to taxation

Summary:

Upon voter approval, this constitutional amendment would automatically require each tax levied and imposed by the State or any political subdivision thereof to be submitted to voters for reauthorization 25 years after the original effective date of the tax.

Upon voter approval, the tax would be reauthorized. If voters fail to approve the tax, the proposal or tax could be modified and the question to approve it resubmitted to voters at the next general election. If voters fail to approve the tax a second time, the tax will terminate at the end of the second fiscal year immediately following the election.

Ballot summaries for these taxes are prohibited from describing them as not being a tax increase.

This amendment would not apply to taxes imposed for the payment of bonds or other debt.

This bill is similar to HJR 22 (2025).

Last Action:

01/08/2026

H - Read Second Time

HJR132 - Rep. Don Mayhew (R) - Proposes a constitutional amendment that exempts buildings under construction from property taxation

Summary:

Upon voter approval, this constitutional amendment exempts buildings and other similar structures that are considered under construction from property taxation. The term ?Under construction? is defined in the amendment.

Last Action:

01/15/2026

H - Public hearing completed - House-Special Committee on Property Tax Reform

HJR133 - Rep. Louis Riggs (R) - Proposes a constitutional amendment to grant the legislature the authority to veto department of transportation spending plans

Summary:

Upon voter approval, this proposed constitutional amendment would give the General Assembly the power to veto by a simple majority any Department of Transportation spending plan, including the Department's Statewide Transportation Improvement Program.

This bill is similar to HJR 46 (2025).

Last Action:

01/08/2026

H - Read Second Time

HJR134 - Rep. Louis Riggs (R) - Proposes a constitutional amendment dissolving the authority of the highways and transportation commission and granting authority to the department of transportation

Summary:

Upon voter approval, this constitutional amendment dissolves the Highways and Transportation Commission and transfers all of its duties and responsibilities to the Department of Transportation to be overseen by a director appointed by the Governor with the advice and consent of the Senate.

This bill is similar to HJR 45 (2025).

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).

Last Action:

01/08/2026

H - Read Second Time

HJR141 - Rep. Dean Van Schoiack (R) - Modifies provisions relating property assessment equalization power of the state tax commission

Summary:

Upon voter approval, this constitutional amendment provides that, beginning January 1, 2027, the powers of the State Tax Commission relating to appeals from local boards of equalization on assessed valuation of real or tangible personal property are limited. This amendment limits the Commission to:

(1) Upholding the decision of the local board of equalization;

(2) Upholding the original assessed valuation; or

(3) Lowering the assessed valuation of the real or tangible personal property. The Commission is prohibited from raising such assessed valuation.

The amendment provides that, beginning January 1, 2027, the Commission must provide each county with a list that identifies real or personal property found to be above or below its true value in money and out of compliance with Commission standards.

Last Action:

01/08/2026

H - Read Second Time

HJR143 - Rep. Mike Jones (R) - Proposes a constitutional amendment authorizing counties to exempt eligible motor vehicles from personal property taxes

Summary:

Upon voter approval, this constitutional amendment authorizes the exemption of eligible personal motor vehicles from personal property taxes for counties that opt into such an exemption.

Last Action:

01/08/2026

H - Referred to committee - House-Local Government

HJR148 - Rep. Tim Taylor (R) - Proposes a constitutional amendment modifying provisions relating to taxation of real property

Summary:

Currently, Missouri's Constitution requires rollbacks in property tax levies in certain situations. However, the Kansas City Public Schools are exempt from this provision.

Upon voter approval, this proposed constitutional amendment would remove the Kansas City Public Schools exemption.

Beginning January 1, 2027, the operating levy of the Kansas City Public School District will be set to the rate at which the school district would receive:

(1) The same amount of property tax revenue that it received in the 2026 tax year; and

(2) An additional percentage of property tax revenue that is to be calculated by multiplying the amount of the revenue received in the 2026 tax year by the percentage increase in the Consumer Price Index over the 12 month period from December 2025 to November 2026.

Beginning January 1, 2028, the operating levy of the Kansas City Public School District will be set as provided in Article X of the Missouri Constitution and all applicable statutes governing property taxes and school district operating levies.

Currently, taxes imposed for the payment of bonds, indebtedness, and contracts are exempt from the levy limitation imposed on operating levies.

This resolution repeals this exemption. The levy limitations imposed on operating levies will apply to levies imposed for the payment of bonds, indebtedness, and contracts.

Currently, new construction and improvements are excluded from the calculation of the assessed valuation of property as it relates to the levy limitation of the Hancock amendments.

This resolution provides that new construction and improvements must be included in this calculation of the assessed valuation.

Last Action:

01/08/2026

H - Referred to committee - House-Special Committee on Property Tax Reform

HJR150 - Rep. Tricia Byrnes (R) - Proposes a constitutional amendment modifying provisions governing the taxation of real property

Last Action:

01/08/2026

H - Read Second Time

HJR151 - Rep. Tricia Byrnes (R) - Proposes a constitutional amendment allowing a personal property tax exemption

Last Action:

01/08/2026

H - Read Second Time

HJR152 - Rep. Will Jobe (D) - Proposes a constitutional amendment relating to real property tax assessments

Last Action:

01/08/2026

H - Read Second Time

HJR155 - Rep. Darin Chappell (R) - Proposes a constitutional amendment replacing individual and corporate income tax and sales and use tax with a sales tax on retail sales of new tangible property and taxable services

Last Action:

01/08/2026

H - Read Second Time

HJR162 - Rep. Darin Chappell (R) - Requires a twenty percent voter turnout for certain property tax elections

Last Action:

01/12/2026

H - Read Second Time

HJR163 - Rep. Tricia Byrnes (R) - Proposes a constitutional amendment repealing the requirement that taxes shall be payable during the fiscal year or calendar year in which property is assessed

HJR164 - Rep. Bishop Davidson (R) - Proposes a constitutional amendment relating to taxation

Last Action:

01/14/2026

H - Read Second Time

HJR165 - Rep. Jonathan Patterson (R) - Proposes a constitutional amendment relating to taxation

Last Action:

01/13/2026

H - Introduced and Read First Time

HJR168 - Rep. Ben Keathley (R) - Proposes a constitutional amendment requiring charter counties to amend charters to require the circuit clerk to be an elected position

Last Action:

01/21/2026

H - Read Second Time

SB837 - Sen. Mike Cierpiot (R) - Requires all elections for local tax increases to be held at a general or primary election

Summary:

SB 837 - This act requires all proposals for new local taxes, licenses, or fees, or for a renewal or increase in an existing tax, license, or fee, to be submitted to the voters on a general election day or primary election day.

This act is identical to SB 929 (2024), SB 479 (2023), and HB 1202 (2023).

JOSH NORBERG

Last Action:

01/08/2026

S - Referred to committee - Senate-Local Government, Elections, and Pensions

SB853 - Sen. Brian Williams (D) - Modifies provisions relating to property tax assessments

Summary:

SB 853 - Current law requires a county assessor to provide notification to a taxpayer by no later than June 15 if the assessor increases the taxpayer's real property valuation. This act requires such notice to be provided by no later than June 1. (Section 137.180)

Additionally, current law requires a taxpayer to file an appeal of the taxpayer's assessed valuation by no later than the second Monday in July. This act requires such appeal to be filed by no later than the first Monday in August. (Sections 137.275 to 138.180)

JOSH NORBERG

Last Action:

01/08/2026

S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission

SB857 - Sen. Rick Brattin (R) - Modifies provisions relating to personal property taxes

Summary:

SB 857 - 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, 2075. 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, 2075.

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 identical to SB 294 (2025), SB 274 (2025), SB 1086 (2024), SB 725 (2024), and SB 733 (2024), and to a provision in SS/SB 1207 (2024), and is substantially similar to SS/SCS/SB 8 (2023) and SB 493 (2023), and to a provision in HCS/SCS/SB 163 (2025), SB 171 (2025), SB 359 (2025), HB 464 (2025), SCS/HB 629 (2025), HB 903 (2025), HB 988 (2025), 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

Last Action:

01/08/2026

S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission

SB872 - Sen. Barbara Washington (D) - Authorizes a sales tax exemption for supplies needed to care for infants

Summary:

SB 872 - This act authorizes a sales tax exemption for baby bottles, baby wipes, and breast pump supplies, as such term is defined in the act.

JOSH NORBERG

Last Action:

01/21/2026

S - Hearing Conducted - Senate-Economic and Workforce Development

SB919 - Sen. Joe Nicola (R) - Modifies provisions relating to property taxes

Summary:

SB 919 - This act modifies several provisions relating to property taxes.

CLASSIFICATION OF PROPERTY

This act prohibits an assessor from reclassifying real property without first conducting an in-person consultation with the owner of record of such property. An assessor shall be deemed to be in compliance with this provision if the assessor can document a good-faith effort to contact the owner of record, as described in the act. (Section 137.016)

REAL PROPERTY ASSESSED VALUES

Current law provides that an assessor shall not increase the assessed valuation of any parcel of residential real property by more than fifteen percent since the last reassessment without first conducting a physical inspection of the property and providing notice to the taxpayer. This act modifies such provision by prohibiting any increase in assessments of residential real property in excess of fifteen percent. Additionally, a property owner may request the assessor to conduct a physical inspection, provided that the assessed value shall not increase as a result of such inspection. (Section 137.115.10)

REAL PROPERTY TAX CREDIT

Current law authorizes certain counties to provide a tax credit for the property tax liabilities owed on an eligible taxpayer's homestead. This act repeals such provision and instead provides that all counties shall provide a property tax credit for any real property owned by an eligible taxpayer, provided that the real property tax liability owed on the taxpayer's real property may be increased by no more than 2.5% per year or the percent increase in inflation, whichever is less. However, for any county in which any subclass of real property is considered to be valued below its true value in money, as determined in the act, the amount by which a taxpayer's real property tax liability may increase shall not exceed 7.5% per year, provided that this provision shall no longer apply to a county once such subclass of real property in such county is no longer considered to be valued below its true value in money.

Additionally, the act provides that no personal property tax liability owed on any individual item of personal property shall not be increased above the liability owed on such item during the 2024 tax year or the first year an eligible taxpayer first incurs personal property tax liability on such personal property, whichever occurs later. Any eligible taxpayer experiencing such an increase shall be eligible for a credit on the eligible taxpayer's personal property tax liability in an amount equal to such increase, as described in the act. (Sections 137.1058 and 137.1055)

STATE TAX COMMISSION RATIO STUDIES

Current law requires the State Tax Commission to equalize the valuation of each class and subclass of property among the respective counties. This act requires the Commission to utilize ratio studies to determine whether a class or subclass is valued below or above its true value. Such values shall be no less than 75% and no more than 100% of true market value, as described in the act. (Section 138.390)

JOSH NORBERG

Last Action:

01/08/2026

S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission

SB987 - Sen. Ben Brown (R) - Modifies provisions relating to erroneous property classifications

Summary:

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

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

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

JOSH NORBERG

Last Action:

01/21/2026

S - Voted Do Pass - Senate-Economic and Workforce Development

SB1017 - Sen. Patty Lewis (D) - Authorizes a state sales tax exemption for food

Summary:

SB 1017 - Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes.

This act is identical to SB 688 (2025), SB 734 (2025), and SCS/SB 161 (2023), and to a provision in SB 57 (2025) and SCS/HCS/HB 154 (2023), and is substantially similar to SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 1029 (2025), HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022).

JOSH NORBERG

Last Action:

01/08/2026

S - Referred to committee - Senate-Economic and Workforce Development

SB1023 - Sen. Justin Brown (R) - Adds certain counties to the list of counties authorized to impose a sales tax for public libraries

Summary:

SB 1023 - Current law authorizes public library districts in certain counties to impose a sales tax of up to 0.5%. This act adds the following counties to such list of authorized counties: St. Charles, Franklin, Warren, Gasconade, Crawford, Buchanan, Iron, Madison, Maries, Miller, Christian, Greene, Jefferson, Jasper, Newton, Cass, Lafayette, Johnson, Webster, Howell, Pettis, Benton, Cooper, Randolph, Monroe, Audrain, Cape Girardeau, Barry, Lawrence, Grundy, Livingston, Saline, Pulaski, Osage, Cole, Phelps, Ste. Genevieve, Morgan, Perry, Scott, Ralls, Marion, Adair, Dent.

JOSH NORBERG

Last Action:

01/15/2026

S - Referred to committee - Senate-Local Government, Elections, and Pensions

SB1064 - Sen. Ben Brown (R) - Modifies provisions relating to tobacco product regulations

Summary:

SB 1064 - Under this act, the state's laws shall preempt any local laws, ordinances, orders, rules, or regulations enacted by a county, municipality, or other political subdivision of the state regulating the sale of tobacco products, alternative nicotine products, or vapor products.

Additionally, nothing in this act shall be construed to prohibit counties, municipalities, and other political subdivisions from enforcing ordinances and regulations that prevent the sale of tobacco products, alternative nicotine products, or vapor products to persons under the age of 21.

Finally, the provisions of this act shall not be construed to preempt any local laws, ordinances, orders, rules, or regulations relating to tobacco products, alternative nicotine products, or vapor products enacted by a county, municipality, or other political subdivision in effect as of January 1, 2026.

This act is substantially similar to SCS/SB 231 (2025) and similar to HCS/HB 344 (2025), SB 911 (2024), SB 522 (2023), HCS/HB 1039 (2023), and SB 1158 (2022).

SARAH HASKINS

Last Action:

01/15/2026

S - Referred to committee - Senate-General Laws

SB1084 - Sen. Jamie Burger (R) - Modifies provisions relating to state funds for regional planning commissions

Summary:

SB 1084 - Under current law, state funds for the East-West Gateway Coordinating Council and for the Mid-America Regional Council are not to exceed $65,000 and state funds for other regional planning commissions shall not exceed $25,000. This act changes the sums to $130,000 and $50,000.

Additionally, this act removes the regional planning commissions of Show-Me, Missouri Valley, Ozark Gateway, ABCD, and Lakes County and adds Harry S. Truman, MO-Kan, Pioneer Trails, and Southwest Mo.

Finally, this act provides that beginning July 1, 2026, the maximum grant amount for each regional planning commission shall be adjusted with the consumer price index.

This act is identical to SB 387 (2025), SB 477 (2025), HB 826 (2025), HB 837 (2025), and HB 2151 (2024), and to a provision in SS/SB 240 (2025), SCS/HB 233 (2025), and SCS/HB 352 (2025), and is substantially similar to SB 939 (2024), SB 1112 (2024), and SB 634 (2023), and to a provision in HCS/HB 532 (2025), SCS/HCS/HB 1564 (2024), and HCS/SB 155 (2023).

TRISTAN BENSON, JR.

Last Action:

01/15/2026

S - Referred to committee - Senate-Local Government, Elections, and Pensions

SB1118 - Sen. Travis Fitzwater (R) - Modifies provisions relating to personal property assessments

Summary:

SB 1118 - This act modifies provisions relating to personal property assessments.

PERSONAL PROPERTY NEW CONSTRUCTION

For the purposes of calculating the amount of assessed valuation of personal property, current law provides that the definition of new construction and improvements is the aggregate increase in valuation of personal property for the current year over that of the previous year. This act provides that, beginning January 1, 2028, new construction and improvements shall not include increases in the aggregate assessed valuation of personal property. (Section 137.073)

This provision is substantially similar to SB 409 (2023) and HB 754 (2023).

PERSONAL PROPERTY ASSESSMENT RATE

Current law requires personal property to be assessed at 33.3% of its true value in money. This act reduces such assessment rate to 30%. (Section 137.115.1)

This act is substantially similar to SB 264 (2025).

JOSH NORBERG

Last Action:

01/15/2026

S - Referred to committee - Senate-Local Government, Elections, and Pensions

SB1179 - Sen. Travis Fitzwater (R) - Provides that local taxes and fees on motor fuel shall expire five years after enactment unless reauthorized by a two-thirds vote of the political subdivision

Summary:

SB 1179 - This act provides that any tax, excise, license or fee upon, measured by or with respect to the importation, receipt, manufacture, storage, transportation, sale or use of fuel used for propelling motor vehicles authorized by a political subdivision shall expire five years after enactment unless reauthorized by a two-thirds majority vote of the people of the political subdivision.

This act is identical to SB 831 (2025).

TAYLOR MIDDLETON

Last Action:

01/07/2026

S - Read First Time

SB1199 - Sen. David Gregory (R) - Prohibits certain diversity initiatives in public bodies

Summary:

SB 1199 - This act prohibits any department, division, or other entity of the state, or any political subdivision from expending funds for intradepartmental programs, staffing, or other initiatives associated with "diversity, equity, and inclusion" or "diversity, inclusion, and belonging" or any other similar initiative, as described in the act. This act does not prohibit state departments from following anti-discrimination laws or complying with the federal Americans with Disabilities Act.

This provision is substantially similar to the perfected HB 742 (2025).

The act also prohibits any oversight body, as that term is defined in the act, from requiring, as a condition of receiving an occupational license, any person to receive training or otherwise participate in any initiative associated with “diversity, equity, and inclusion” or “diversity, inclusion, and belonging” or any other initiative that promotes:

• The preferential treatment of any individual or group of individuals based on race, color, religion, sex, gender, sexual orientation, ethnicity, national origin, or ancestry;

• The concept that disparities between groups are solely the result of oppression;

• Collective guilt ideologies;

• Intersectional or divisive identity activism; or

• The limiting of freedom of conscience, thought, or speech.

SCOTT SVAGERA

Last Action:

01/07/2026

S - Read First Time

SB1203 - Sen. Adam Schnelting (R) - Modifies provisions relating to taxation

Summary:

SB 1203 - This act modifies provisions relating to taxation.

TAXATION BALLOT MEASURE LANGUAGE

This act requires any ballot measure seeking to add, change, or modify a tax on real property to express the effect of the proposed change within the ballot language in terms of the change in dollars owed per $100,000 of a property's market valuation. (Section 137.067)

This provision is identical to a provision in HCS/HB 119 (2025), HCS/HB 517 (2025), HCS/HB 531 (2025), HB 660 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023).

LOCAL PROPERTY TAX LEVY CALCULATIONS

Current law allows for an inflationary growth factor in assessed valuation for the purposes of calculating property tax levies, with such growth factor not to exceed the lesser of the consumer price index or five percent. This act reduces the allowable growth factor to the lesser of the consumer price index or three percent. (Section 137.073.2(4))

This provision is identical to a provision in HCS/HB 517 (2025).

Additionally, current law considers any aggregate increase in valuation of personal property over the previous year as new construction and improvements for the purposes of calculating property tax levies. Beginning January 1, 2027, this act provides that such amounts shall not be considered new construction and improvements. (Section 137.073.4(1))

This provision is identical to a provision in SB 264 (2025), HB 43 (2025), SCS/HB 629 (2025), and is substantially similar to a provision in SB 359 (2025) and HB 464 (2025).

PERSONAL PROPERTY ASSESSMENT RATE

Current law requires that personal property be assessed at 33.3% of its true value in money. Beginning January 1, 2027, this act reduces such percentage to 32%. (Section 137.115.1)

INDIVIDUAL INCOME TAX

Current law imposes a graduated income tax rate and authorizes reductions in the top rate of income tax contingent on certain state revenue collections, with an eventual top rate of 4.5%. This act provides that, for all tax years beginning on or after January 1, 2027, there shall be a flat income tax rate of either 4.7% or 4.6% on all taxable income. Beginning with the 2027 calendar year, the rate of tax may be reduced by at least 0.1%, but by no more than 1.0%, if the amount of net general revenue collections in the previous fiscal year exceeds the highest amount of such collections from any of the three previous fiscal years by at least $175 million.

The eventual rate of tax if all reductions authorized by the act and by current law are made shall be 3.4% or 3.3%. (Section 143.011)

This provision is identical to a provision in HCS/HB 798 (2025).

COMBINED INCOME TAX RETURNS

For all tax years beginning on or after January 1, 2027, this act provides that there shall be one column for the calculation of total Missouri combined adjusted gross income on the Missouri income tax return for combined returns. (Section 143.031)

This provision is identical to a provision in HCS/HB 798 (2025).

INDIVIDUAL INCOME TAX STANDARD DEDUCTION

Current law provides that the Missouri standard deduction shall be equal to the federal standard deduction. For all tax years beginning on or after January 1, 2027, this act provides that the Missouri standard deduction shall be equal to the federal standard deduction plus $4,000. (Section 143.131)

This provision is identical to a provision in HCS/HB 798 (2025).

NATIONAL GUARD INCOME TAX DEDUCTION

Current law authorizes an income tax deduction for salary earned as compensation for certain duties performed for the National Guard. For all tax years beginning on or after January 1, 2027, this act adds performance of state-funded military orders of the National Guard, commonly known as state active duty (SAD) or state emergency duty (SED), to such eligible duties. (Section 143.175)

EARNED INCOME TAX CREDIT

Current law authorizes an income tax credit in an amount equal to a percentage of the taxpayer's federal earned income tax credit. This act repeals such tax credit. (Section 143.177)

This provision is identical to a provision in HCS/HB 798 (2025).

DEFICIENCIES DUE TO DENIED TAX CREDITS

This act provides that a taxpayer shall not be liable for penalties or interest on an income tax balance due if such taxpayer is denied part or all of a tax credit to which the taxpayer has qualified pursuant to any provision of law due to lack of available funds, and such denial causes a balance-due notice to be generated by the Department of Revenue or any other redeeming agency. Such taxpayer shall pay the balance due within sixty days or be subject to penalties and interest pursuant to current law. (Section 143.512)

This provision is identical to a provision in HCS/SS/SB 67 (2025).

This act is identical to provisions in HCS/SCS/SB 163 (2025).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SB1211 - Sen. Joe Nicola (R) - Modifies provisions relating to property tax payments

Summary:

SB 1211 - Current law authorizes counties to provide for the payment of real and personal property taxes in installments, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties.

This act is identical to HB 388 (2025).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SB1212 - Sen. Joe Nicola (R) - Modifies provisions relating to property assessments

Summary:

SB 1212 - Current law requires assessors to assess personal property at a rate of 33.3% of true value, and residential, agricultural, and all other real property at rates of 19%, 12%, and 32%, respectively. For all tax years beginning on or after January 1, 2027, this act requires the State Tax Commission to calculate the total assessed valuation for each subclass of real property, individually, and for personal property, in the aggregate. If such amount for a class or subclass exceeds such amount from the previous year for such class or subclass by more than the percent increase in inflation or five percent, whichever is less, the State Tax Commission shall adjust the assessment percentage for that class or subclass of property so that the total assessed value for that class or subclass does not exceed the amount from the previous year plus the allowable growth factor.

The calculations and adjustments to the assessment percentage required by the act shall be completed and submitted to each county assessor by no later than August 7 of each year. (Section 137.115)

Additionally, current law requires assessors to send the assessor's book to the county governing body by July 1 of each year. This act changes such date to June 1. Current law requires county clerks to forward an abstract of the assessment book to the State Tax Commission and to the governing body of each political subdivision by July 20 of each year. This act changes such date to June 20. (Section 137.245)

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SB1239 - Sen. Mary Elizabeth Coleman (R) - Authorizes a sales tax exemption for food

Summary:

SB 1239 - Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes.

This provision is identical to SCS/SB 161 (2023) and to a provision in SCS/HCS/HB 154 (2023), and is substantially similar to HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022).

This act also provides that, beginning on January 1, 2027, local sales taxes imposed on food shall annually be reduced in four equal increments over a period of four years. Beginning January 1, 2031, there shall be no local sales taxes imposed on food. (Section 144.014)

This act is identical to provisions in SB 57 (2025).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SB1251 - Sen. Brad Hudson (R) - Modifies provisions relating to alternative county highway commissions

Summary:

SB 1251 - Currently, counties that have adopted an alternative form of county highway commission may only abolish it by a vote of the people. This act specifies that it may also be abolished by a vote of the county's governing body. If the alternative form of county highway commission is abolished, the act provides that the county shall adopt either the standard form of county highway commission, or a system of road districts and overseers as provided by law.

This act is identical to SB 677 (2025), HB 1161 (2025), and provisions in HCS/SB 1363 (2024), CCS/HCS/SS/SB 222 (2023), HB 1193 (2023), HCS/SS/SCS/SB 724 (2022), HB 1545 (2022), and HCS/HB 2220 (2022).

TAYLOR MIDDLETON

Last Action:

01/07/2026

S - Read First Time

SB1293 - Sen. Joe Nicola (R) - Modifies provisions relating to property taxes

Summary:

SB 1293 - This act modifies several provisions relating to property taxes.

TAXATION BALLOT LANGUAGE

This provision is identical to a provision in HCS/SCS/SB 163 (2025), HCS/HB 119 (2025), HCS/HB 517 (2025), HCS/HB 531 (2025), HB 660 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023).

CALCULATION AND REVISION OF PROPERTY TAX LEVIES

Current law provides for the calculation of revenue derived from single tax rates versus tax rates for each class and subclass of property. This act repeals such language. (Section 137.073.2, 137.079, and section 137.115)

Current law provides that the aggregate increase in valuation of personal property shall be the new construction and improvements factor for the purposes of calculating property tax rates. This act eliminates the new construction and improvements factor for personal property. (Section 137.073.4(1))

This act requires that all tax levy increases applied to any real and personal property shall be applied to each subclass of property equally. (Section 137.073.5(1))

This act requires that if the voters in a political subdivision approve an increase to the tax rate ceiling prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling shall remain in effect only until such time as the temporary levy increase expires under the terms originally approved by a vote of the people, at which time the tax rate ceiling shall be decreased by the amount of the temporary levy increase.

If, prior to the expiration of a temporary levy increase, voters are asked to approve an additional permanent levy increase, voters shall be submitted ballot language that clearly indicates that if the permanent levy increase is approved, the temporary levy shall be made permanent. (Section 137.073.5(3))

This provision is identical to a provision in HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023), and is substantially similar to SB 880 (2018) and SB 357 (2017).

Current law authorizes the governing body of a political subdivision to levy a tax rate lower than its tax rate ceiling, and to subsequently increase such lowered rate to the tax rate ceiling without voter approval. This act provides that such increase back to the tax rate ceiling shall be made in the immediately following general reassessment. (Section 137.073.5(4))

This provision is identical to a provision in HB 660 (2025) and HB 783 (2025).

This act provides that, if the total assessed valuation in a political subdivision decreases in the tax year immediately following a tax year in which the voters approved an increase to the tax rate ceiling, such political subdivision may increase its levy such that the revenue received equals the amount that would have been received from the increased rate of levy had there been no decrease in the total assessed valuation. (Section 137.073.5(6))

This provision is identical to a provision in HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), and HCS/HB 2140 (2024).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SB1303 - Sen. Mike Moon (R) - Modifies provisions relating to the classification of certain real property

Summary:

SB 1303 - 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 leased, in whole or in part, for a term of less than thirty consecutive days.

This act is identical to SB 699 (2025) and SB 784 (2025), and to a provision in HB 660 (2025), and is substantially similar to SCS/HB 1086 (2025).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SB1410 - Sen. Sandy Crawford (R) - Modifies provisions relating to property taxes

Summary:

SB 1410 - Current law authorizes counties to provide for the payment of real and personal property taxes in installments, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties.

This act is identical to SB 1211 (2026) and HB 388 (2025).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SB1431 - Sen. Mike Henderson (R) - Establishes the "Missouri Building Codes Act"

Summary:

SB 1431 - This act establishes the "Missouri Building Codes Act".

New facilities constructed for the state shall comply with standards established under the act, and a state agency requiring building inspections shall comply with the same standards of inspection required under the act.

The act specifies provisions for political subdivisions adopting existing building codes by reference, and enacting local amendments to the state code, as provided in the act.

There is established within the Department of Commerce and Insurance the "Missouri Building Codes Commission", with membership and duties as laid out in the act, including the establishment of advisory committees. The Commission shall establish fees for the issuance and renewal of certain permits, and shall charge an additional fee, to be collected by political subdivisions for the permits. The act establishes a fund into which the state fees, any grants, and appropriations by the General Assembly shall be deposited for uses specified in the act.

Missouri building codes other than the fire code shall be administered by the State Codes Manager. The state fire code shall be administered by the State Fire Marshal. The Missouri Building Codes Commission shall hold public hearings as part of adopting or amending codes in the manner described in the act.

The act further describes enforcement authority of the State Codes Manager, State Fire Marshal, and authorities having jurisdiction as such term is defined in the act. Agricultural buildings shall be exempt from building codes adopted under the act.

A jurisdiction adopting the Missouri Building Codes that also requires residential reoccupancy inspections when there is a change in ownership, tenants, or occupants shall use a residential reoccupancy checklist established under the guidance of the Missouri Building Codes Commission as provided in the act.

This act is substantially similar to SB 743 (2025) and similar to HB 2870 (2024).

SCOTT SVAGERA

Last Action:

01/07/2026

S - Read First Time

SB1475 - Sen. Joe Nicola (R) - Modifies provisions relating to delinquent property taxes

Summary:

SB 1475 - This act provides that no county or other political subdivision shall relinquish the authority to collect delinquent taxes or assessments to any other entity. (Section 137.085)

Current law provides that a property is delinquent on January 1 following the tax due date, and that a county shall commence proceedings for the satisfaction of the lien within three years if proceeding with an administrative tax sale under chapter 140, or after a two year period of delinquency if proceeding with judicial foreclosure under chapter 141. This act provides that a property shall not be subject to sale or judicial foreclosure until the expiration of a seven year period following delinquency unless the assessed value of the property is less than the lien amount. (Sections 140.160 and 141.260)

Current law authorizes the Director of Revenue to contract with collection agencies for the collection of delinquent state taxes. This act provides that neither the Director nor any other county official shall contract with a collection agency for the collection of delinquent property taxes. (Section 140.850)

This act contains an emergency clause.

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SB1480 - Sen. Rick Brattin (R) - Modifies provisions relating to public facilities

Summary:

SB 1480 - This act establishes the "Missouri Sports Franchise Responsibility Act".

This act provides that any lessee of a public facility that is leased for the lessee's exclusive or primary use may be liable for a proportionate share of the reasonable costs of demolition or substantial reconstruction of such public facility if, upon termination or expiration of the lease, the public facility is left in a condition that is not reasonably adaptable or usable for another lawful public or commercial use without demolition or substantial reconstruction. Liability shall apply only to the extent that the condition is attributable to the lessee's exclusive-use configuration of the public facility or to improvements installed, constructed, or financed by or on behalf of the lessee, including tenant-specific improvements financed in whole or in part with public funds.

A lessee's liability, if any, shall be limited to a proportionate share of the reasonable and necessary costs of demolition or substantial reconstruction that are directly attributable to such exclusive-use configuration or lessee-installed improvements and shall not include costs attributable solely to general obsolescence, ordinary wear and tear, changes in market demand, or redevelopment decisions unrelated to the lessee's use of the public facility. A lessee's proportionate share of the reasonable and necessary costs of demolition or substantial reconstruction shall not exceed 1% of the reasonable and necessary costs of demolition or substantial reconstruction for each year the lessee has leased the public facility.

Upon the request of a governing body, as defined in the act, the Department of Economic Development shall, based on substantial evidence and any independent expert analysis it deems necessary, determine whether the public facility is reasonably adaptable or usable without demolition or substantial reconstruction; identify whether the condition of the public facility is attributable to the lessee's exclusive-use configuration, lessee-installed improvements, or publicly funded lessee-specific improvements; determine reasonable costs attributable to the conditions; and allocate a proportional share of costs to the lessee.

Within thirty days of the Department's determination, a lessee may appeal such determination to the Administrative Hearing Commission, as described in the act.

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SB1486 - Sen. Nick Schroer (R) - Modifies provisions relating to the demolition of public facilities

Summary:

SB 1486 - This act provides that any lessee of a public facility with a capacity of 60,000 people or more, at which one or more professional sports teams plays its home games, shall be liable for the reasonable costs of demolition of such public facility if, upon termination or expiration of the lease, the public facility is left in a condition that is not reasonably adaptable or usable for another lawful public or commercial use.

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

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

Last Action:

01/07/2026

S - Read First Time

SB1517 - Sen. Brad Hudson (R) - Modifies provisions relating to property taxes

Summary:

SB 1517 - This act modifies provisions relating to property taxes.

TAX BALLOT MEASURE LANGUAGE

This act provides that a political subdivision or election authority shall not advertise or describe any proposed property tax as not increasing taxes unless failing to adopt the measure would cause an actual increase in the tax rate and adopting the measure would cause the tax rate to stay the same or decrease. (Section 67.496)

This act requires an election authority to label tax ballot measures numerically or alphabetically in the order in which they are submitted. (Section 115.240)

This act modifies multiple provisions of current law to provide that any ballot measures proposing a new or increased real or personal property tax levy shall be submitted on a general election day and shall include certain information, as described in the act. (Section 115.706 and multiple other sections)

LOCAL ELECTIONS

This act provides that all general elections for local, state, and national offices and issues shall be conducted on the first Tuesday after the first Monday in November. (Section 115.123)

PROPERTY TAX ABATEMENTS

This act provides that a political subdivision that adopts a tax abatement or similar economic incentive shall decrease any real property tax levy that is increased on property located in the political subdivision that does not receive an abatement. (Section 137.039)

PROPERTY ASSESSMENTS

Current law provides that new construction and improvements shall not be included in the total assessed valuation for the purposes of calculating property tax levies. This act repeals such provisions. (Sections 137.055 and 137.073)

This provision is identical to a provision in HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), and HCS/HB 2140 (2024).

Current law requires an assessor to conduct a physical inspection of any residential real property prior to increasing the assessed valuation of such property by more than 15%. This act applies such requirement to all utility, industrial, commercial, railroad and other non-agricultural real property. (Section 137.115.10)

PROPERTY TAX CREDITS

Current law allows counties to provide a property tax credit to certain seniors. This act requires counties to provide such credit and makes technical changes to the definitions of "eligible credit amount" and "eligible taxpayer". The act also requires the statement of tax due to include certain information about the proportional amount of the credit attributable to each taxing jurisdiction. Finally, the act provides that the credit shall apply to all property tax levies, including debt service levies. (Section 137.1050)

Current law also allows counties to provide a property tax credit to all other taxpayers, with certain counties able to annually increase the real property tax liability by five percent or the percent increase in inflation, whichever is greater. This act limits such increase to the lesser of the two amounts. (Section 137.1055)

TOTALED MOTOR VEHICLE PROPERTY TAX CREDIT

This act authorizes any taxing entity to provide a property tax credit to a taxpayer to reduce the total personal property tax owed on a totaled motor vehicle. The amount of the property tax credit shall be equal to the amount of property tax owed on such vehicle, prorated for the amount of months left in the tax year.

In order to authorize a property tax credit pursuant to the act, the governing body of the taxing entity shall adopt an ordinance, as described in the act. (Section 139.035)

This provision is identical to HCS/HB 708 (2025).

PROPERTY TAX INSTALLMENTS

Current law authorizes counties to provide for the payment of real and personal property taxes in installments, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties. (Section 139.053)

This provision is identical to SB 1211 (2026) and HB 388 (2025).

SCHOOL DISTRICT PROPERTY TAX LEVIES

Current law requires school districts to impose a property tax levy for operating purposes of not less than $2.75 in order to receive the full amount of state aid. This act lowers such required levy to $1.50 beginning with the 2026-2027 school year. (Section 163.021)

BLIND PENSION FUND

Current law imposes a state property tax of $0.03 per $100 assessed valuation for the purposes of funding the Blind Pension Fund. This act eliminates such property tax upon the adoption of a constitutional amendment requiring the General Assembly to appropriate moneys to the Blind Pension Fund. (Section 209.130)

SEVERABILITY

This act contains a severability clause. (Section B)

JOSH NORBERG

Last Action:

01/07/2026

S - Introduced and Read First Time

SB1521 - Sen. Joe Nicola (R) - Modifies provisions relating to notifications for increased property assessments

Summary:

SB 1521 - 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.

This act is identical to SB 787 (2025) and to provisions in SCS/SB 85 (2025) and HB 780 (2025), and is substantially similar to provisions in HB 1582 (2025).

JOSH NORBERG

Last Action:

01/07/2026

S - Introduced and Read First Time

SB1522 - Sen. Joe Nicola (R) - Modifies provisions relating to property taxes

Summary:

SB 1522 - This act modifies provisions relating to property taxes.

PROPERTY INSPECTIONS

Current law requires an assessor to perform a physical inspection of a parcel of residential real property prior to increasing the valuation of such property by more than fifteen percent. This act clarifies that the owner of such property shall have at least thirty days prior to the physical inspection to notify the assessor that the owner desires an interior inspection. Additionally, the act requires the physical inspection to be completed prior to July 1 of the reassessment year. (Section 137.115)

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)

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)

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 identical to SB 786 (2025) and SB 1001 (2024), and is substantially similar to SB 786 (2025), HB 1582 (2025), HCS/HB 2445 (2024), SS/SB 95 (2023), and SB 1108 (2022), and to provisions in SS/SCS/SB 15 (2023).

JOSH NORBERG

Last Action:

01/07/2026

S - Introduced and Read First Time

SB1556 - Sen. Curtis Trent (R) - Modifies provisions relating to land banks

Summary:

SB 1556 - This act makes technical changes throughout state law relating to the sale of delinquent property to satisfy delinquent property taxes. (Multiple sections)

Current law requires a parcel located in certain counties to have unpaid taxes for a period of at least two years prior to the county satisfying such delinquent taxes through judicial foreclosure rather than through sale at auction. This act repeals such two year requirement. (Section 140.010 and 141.230)

Current law provides for the appointment of county land bank directors by various agencies. This act provides that the appointment of such directors shall be appointed by the county executive pursuant to the county charter. (Section 140.982)

This provision is substantially similar to SB 845 (2026).

Current law requires a land bank agency to verify that a buyer is not the original owner or relative owner of the property. This act repeals such requirement. (Section 140.987)

Current law allows a land bank agency to purchase a parcel of real property only for the purpose of adding to a parcel already owned by the land bank agency. This act repeals such provision. (Section 141.984)

This act is identical to HB 2898 (2026).

JOSH NORBERG

Last Action:

01/14/2026

S - Introduced and Read First Time

SJR66 - Sen. Mike Cierpiot (R) - Modifies provisions relating to property taxes

Summary:

SJR 66 - This constitutional amendment, if approved by the voters, provides that the amount by which the tax liability actually owed on real property may increase over the tax liability owed on such property during the previous year may be limited by law. Any limits authorized pursuant to this amendment may include limits on the actual tax liability owed or limits on increases made to the assessed value of such property.

This constitutional amendment is identical to SJR 62 (2025), is substantially similar to SJR 39 (2022), SJR 12 (2021), HJR 13 (2021), SCS/SJRs 48, 41, & 43 (2020), HJR 85 (2020), and HJR 123 (2020), and is similar to HJR 81 (2020) and HJR 88 (2020).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SJR67 - Sen. Cindy O'Laughlin (R) - Provides that the Director of the Department of Transportation shall be appointed by the Governor

Summary:

SJR 67 - This constitutional amendment, subject to voter approval, specifies that the Director of the Department of Transportation shall be appointed by the Governor with the advice and consent of the Senate, with qualifications to be fixed by law, and that the Highways and Transportation Commission shall advise the Governor regarding transportation matters and the Department of Transportation.

This constitutional amendment is similar to SJR 2 (2025) and HJR 109 (2024).

TAYLOR MIDDLETON

Last Action:

01/07/2026

S - Read First Time

SJR70 - Sen. Rick Brattin (R) - Modifies provisions relating to property tax assessments

Summary:

SJR 70 - This constitutional amendment, if approved by the voters, provides that, beginning January 1, 2027, the assessed value of residential real property shall be the most recent assessment. For all subsequent reassessments of such residential real property, the assessed value shall not increase while the owner or owners continue to own such property. Residential real property that is purchased, newly constructed, or undergoes a change in ownership shall be reassessed at its true value in money as provided by law, after which the assessed value of such property shall not increase while the new owner or owners continue to own such property.

The assessed value of residential real property shall reflect the value added to the property as a result of new construction or improvements, as described in the act.

This amendment is identical to SJR 50 (2025) and SJR 54 (2025), is substantially similar to SJR 34 (2025), HCS/HJR 4 (2025), HJR 86 (2025), HJR 89 (2025), SJR 90 (2024), and HCS#2/HJR 78 (2024), and is similar to HJR 85 (2024), HJR 120 (2024), HJR 184 (2024).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SJR75 - Sen. Barbara Washington (D) - Places limits on increases of the assessment of certain properties

Summary:

SJR 75 - This constitutional amendment, if approved by the voters, provides that the assessed valuation for any residential real property located in a subdivision located adjacent to a subdivision receiving a tax abatement shall not be increased for the duration of time that the adjacent subdivision receives such abatement.

This amendment is identical to SJR 12 (2025), SJR 65 (2024), SJR 36 (2023), SJR 42 (2022), SJR 17 (2021), and HJR 74 (2020).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SJR84 - Sen. Nick Schroer (R) - Eliminates property taxes on personal property

Summary:

SJR 84 - Beginning January 1, 2028, this constitutional amendment, if approved by the voters, provides that no county or other political subdivision shall be authorized to levy or collect a tax on any personal property.

This amendment is substantially similar to SJR 44 (2020).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SJR89 - Sen. Jill Carter (R) - Modifies provisions relating to property tax assessments

Summary:

SJR 89 - This constitutional amendment, if approved by the voters, provides that, beginning January 1, 2027, the assessed value of residential real property shall be the most recent assessment. For all subsequent reassessments of such residential real property, the assessed value shall not increase while the owner or owners continue to own such property. Residential real property that is purchased, newly constructed, or undergoes a change in ownership shall be reassessed at its true value in money as provided by law, after which the assessed value of such property shall not increase while the new owner or owners continue to own such property.

The assessed value of residential real property shall reflect the value added to the property as a result of new construction or improvements, as described in the act.

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SJR90 - Sen. Ben Brown (R) - Modifies provisions relating to the State Tax Commission

Summary:

SJR 90 - This amendment modifies provisions relating to the State Tax Commission.

Current constitutional provisions require the State Tax Commission to equalize assessments as between counties. This constitutional amendment, if approved by the voters, provides that the Commission shall not have the power to require a county to enter into any agreement or memorandum of understanding for the purpose of increasing or decreasing the assessed valuation of an entire class or subclass of property, or any of any portion thereof other than through an appeal of a decision made by a local board of equalization, and any reimbursements made to a county by the state for the purposes of assessing property shall not be made contingent on entering into any such agreement or memorandum of understanding.

The amendment also provides that the Commission shall not utilize the standards promulgated by the International Association of Assessing Officers (IAAO) or any other international or domestic organization to carry out the powers and duties provided by law.

This amendment provides that the assessed value of a class or subclass of real or personal property shall not be lower than seventy percent nor more than one hundred percent of the true value in money for such class or subclass, as determined by studies conducted by the Commission.

Finally, this amendment establishes the Office of State Ombudsman for Property Assessment and Taxation within the State Tax Commission, and requires the General Assembly to annually provide for a sufficient appropriation to ensure taxpayers receive the assistance needed to comply with and navigate the property tax process.

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SJR98 - Sen. Rick Brattin (R) - Replaces the property tax on real property with a sales tax

Summary:

SJR 98 - 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, 2027.

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, 2027. 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, 2027, 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, 2027. A taxpayer shall select whether to remit the tax due by December 31, 2027, 2032, 2037, or 2042, 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 7 (2025), SJR 82 (2024), SJR 18 (2023), and SJR 59 (2022).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SJR101 - Sen. Mike Moon (R) - Modifies provisions relating to taxation

Summary:

SJR 101 - This constitutional amendment, if approved by the voters, establishes the "Ed Emery Act".

This amendment repeals state law relating to income and sales taxes and replaces it with rates as provided in the amendment. From January 1, 2029 to January 1, 2031, the individual income tax rate shall not exceed three percent. Beginning January 1, 2031, the individual income tax shall be repealed.

From January 1, 2029 to January 1, 2031, the state sales tax shall not exceed five percent except on food, which shall not exceed four percent. Beginning January 1, 2031, the total of the state sales tax, conservation sales tax, and the parks and soils sales tax shall not exceed seven percent except on food, which shall not exceed five and one-half percent. The General Assembly may increase taxes or fees in the event of an emergency.

All sales tax revenue shall be deposited into the General Revenue Fund and appropriated by the General Assembly unless otherwise restricted by the constitution, except that a portion of the funds received shall be deposited into the School District Trust Fund. The amount deposited in such fund shall not be less than the average annual amount deposited in the fund for fiscal years 2023-2027.

The sales tax shall be imposed on all retail sales of new tangible personal property and all taxable services. All existing sales tax exemptions are repealed, other than those specifically listed in the amendment or those passed by a two-thirds majority of the General Assembly. The amendment requires all local sales tax rates to be recalculated to produce substantially the same amount of revenue as was produced on average for the five year period prior to January 1, 2029.

Beginning January 1, 2031, the total of all sales taxes, including local taxes but excluding transportation development districts and community improvement districts, shall not exceed ten percent. Such rate may be exceeded if a local tax is approved by the voters or it is the temporary result of a recalculation of local taxes.

This amendment also creates a property tax relief credit equal to fifty percent of the increase in taxes on a homestead to be used on the taxpayer's current property tax bill. To be eligible, the prior year's tax liability on the residence must have increased by more than five percent in a year of general reassessment or by more than two and one-half percent in a year without reassessment. To qualify for the credit, a taxpayer shall be at least sixty-five years of age; have total household income of no more than $75,000, adjusted annually based on the consumer price index; and own a residence of no more than $400,000 in appraised value, adjusted annually based on the consumer price index. Any taxpayer who claims this credit shall not also claim the Senior Citizen Property Tax Credit or any similar credit.

This amendment is identical to SJR 56 (2025), SJR 13 (2017), SJR 25 (2016), and SJR 11 (2015), and is similar to SJR 46 (2014), HJR 80 (2014), and HJR 25 (2013).

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SJR102 - Sen. Jill Carter (R) - Modifies provisions relating to taxation

Summary:

SJR 102 - This constitutional amendment, if approved by the voters, prohibits any state agency from taking any punitive action for property tax assessments conducted by a county that fall below the upper range of acceptable assessment levels, as such terms are defined in the amendment.

JOSH NORBERG

Last Action:

01/07/2026

S - Read First Time

SJR106 - Sen. Nick Schroer (R) - Transfers authority over the state highway system to the Department of Transportation

Summary:

SJR 106 - Current constitutional provisions place the Department of Transportation and the management of the state highway system under the control of the State Highways and Transportation Commission. This constitutional amendment, if approved by the voters, places such control under the Department of Transportation, which shall be lead by a director appointed by the Governor with the advice and consent of the Senate.

The amendment also provides that the Highways and Transportation Commission shall be an advisory body within the Department, provided that the General Assembly may at any time abolish the Commission. All duties and powers given to the Commission as of the effective date of the amendment shall be transferred to the Department.

The constitution also currently provides that the net proceeds of the motor fuel tax shall stand appropriated to the counties, municipalities, and the Commission. This amendment provides that the net proceeds allocable to the Commission shall be appropriated by the General Assembly to the Department.

This amendment is similar to SJR 2 (2025), HJR 32 (2025), HJR 45 (2025), and HJR 109 (2024).

TAYLOR MIDDLETON

Last Action:

01/07/2026

S - Read First Time

SJR111 - Sen. Brad Hudson (R) - Modifies provisions relating to real property taxes

Summary:

SJR 111 - This constitutional amendment modifies provisions relating to real property taxes.

KANSAS CITY SCHOOL DISTRICT LEVY

Current constitutional provisions authorize the school board of the Kansas City School District to change the district's property tax levy from year to year, provided that the rate does not exceed the court-ordered rate for the 1995 tax year. Beginning January 1, 2028, this constitutional amendment, if approved by the voters, provides that the school district's property tax levy shall be subject to provisions governing the calculation of property tax levies in the same manner as other school districts in the state. (Section 11(g))

CALCULATION OF PROPERTY TAX LEVIES

Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies.

The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment. (Section 22)

This amendment is identical to HJR 148 (2026).

JOSH NORBERG

Last Action:

01/07/2026

S - Introduced and Read First Time

SJR113 - Sen. Joe Nicola (R) - Modifies provisions relating to property tax assessments

Summary:

SJR 113 - This constitutional amendment, if approved by the voters, provides that, beginning January 1, 2027, the assessed value of residential real property shall be the most recent assessment. For all reassessments of such residential real property, the assessed value shall not increase by more than the increase in the Consumer Price Index or by 4%, whichever is less, provided that the assessed value shall reflect the value added to the property as a result of new construction or improvements, as described in the act.

This amendment is identical to HJR 112 (2026), is substantially similar to SJR 34 (2025), SJR 50 (2025), SJR 54 (2025), HCS/HJR 4 (2025), HCS#2/HJR 78 (2024), HJR 86 (2025), HJR 89 (2025), and SJR 90 (2024), and is similar to HJR 85 (2024), HJR 120 (2024), HJR 184 (2024).

JOSH NORBERG

Last Action:

01/07/2026

S - Introduced and Read First Time