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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.

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.

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).

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).

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).

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Rural Issues by a vote of 11 to 0. The following is a summary of the House Committee Substitute for HB 1699. This bill specifies that in instances in which a vacancy is created or the county health officer is not reappointed, the officer must vacate the office and the county commission must appoint an interim county health officer until the vacancy is filled. This bill is similar to HB 460 (2025). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that this bill clarifies the process for replacing a county health officer in the event he or she is not reappointed. Testifying in person for the bill was Representative Christensen. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

HCS HB 1718 -- LIMITATIONS ON AWARDS FOR CERTAIN LIABILITY CLAIMS (Hinman) COMMITTEE OF ORIGIN: Standing Committee on Insurance 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.

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).

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).

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.

HB 1736 -- COUNTY SALES TAXES FOR PARK PURPOSES (Wellenkamp) COMMITTEE OF ORIGIN: Standing Committee on Conservation and Natural Resources 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).

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).

COMMITTEE ACTION: Voted "Do Pass" by the Special Committee on Property Tax Reform by a vote of 12 to 7. 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). PROPONENTS: Supporters say that the bill will give taxpayers relief by reducing the assessment rate. Testifying in person for the bill were Representative Mcgirl; Associated Industries of Missouri; and Arnie Dienoff. OPPONENTS: Those who oppose the bill say that the bill will shift the tax burden to every homeowner and every business in the taxing jurisdiction, and they cannot afford this change. Testifying in person against the bill was Kenny Mohr, Missouri State Assessors Association. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

HB 1766 -- PERSONAL PROPERTY ASSESSMENTS (McGirl) COMMITTEE OF ORIGIN: Special Committee on Property Tax Reform 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 is similar to HB 629 (2025).

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).

HCS HB 1790 -- TAX LEVIES BY POLITICAL SUBDIVISIONS (Murphy) COMMITTEE OF ORIGIN: Standing Committee on Government Efficiency This bill requires that the election authority for a political subdivision or special district label taxation-related ballot measures numerically or alphabetically. Ballot measures will not be labeled in any other descriptive manner. 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 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 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 must 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).

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).

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.

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).

HB 1800 -- REAL PROPERTY ASSESSMENTS(Matthiesen) COMMITTEE OF ORIGIN: Special Committee on Tax Reform This bill provides a definition for "assessment value" as it relates to real property assessment purposes (Section 137.016, RSMo). The 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% (Section 137.073). The bill provides that, for the purpose of equalizing the valuation of real property and tangible personal property among counties, the State Tax Commission must use ratio studies to determine whether a class or subclass of property is valued below or above its true value in money. A class or subclass of property must be considered below or above its true value in money if the weighted mean ratio is less than 70% or greater than 100% (Section 138.390). This bill is similar to HB 517 (2025).

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Government Efficiency by a vote of 11 to 1 with 1 member voting present. The following is a summary of the House Committee Substitute for HB 1817. 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 monthly benefits received per household receiving benefits; 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. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that the less people depend on state and local welfare, the stronger those individuals become. Supporters further state that private, community-driven welfare benefits are far better than long-distance assistance from a state government agency, because local communities are in a much better position to understand local needs. Supporters also state that this bill will change the way in which the state administers aid because with the right data, local communities will be able to judge whether or not they are in fact reducing poverty. Testifying in person for the bill were Representative Laubinger; FGA Action; Americans For Prosperity; Arnie Dienoff. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

SS SCS HB 1825 -- COUNTY FINANCES This bill provides that all fourth class counties that would otherwise become third class counties on January 1, 2027, will remain fourth class counties until December 31, 2030 (Section 48.020, RSMo). 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, except in Boone County, where the prosecuting attorney and sheriff will remain on the salary commission. The bill makes part-time prosecuting attorneys members of the salary commission in any county that utilizes them (Section 50.333). The bill increases the statutory salary schedules for various county officials. The salary increase will affect all terms beginning after August 28, 2026. Certain salary schedules will be adjusted each year based on a calculation provided in the bill. County officials included are county commissioners, county recorders of deeds, county clerks, county collectors, county assessors, county treasurers, county collector-treasurers, county auditors, and county public administrators (Sections 49.082, 50.327, 50.334, 51.281, 52.269, 53.082, 54.261, 54.320, 55.091, 58.095, and 473.742). This bill modifies the compensation of county prosecuting attorneys. Full-time prosecuting attorneys of charter, first, and second class counties, or of a city not within a county, will receive compensation equal to 100% of the compensation of a circuit judge. Full-time prosecuting attorneys of third and fourth class counties will receive compensation equal to 100% of the compensation of an associate circuit judge, or upon approval by a majority of the county commission, the prosecuting attorney will receive compensation equal to 95% of the compensation of the circuit judge. Part-time prosecuting attorneys will receive compensation equal to between 30% and 60% of the compensation of an associate circuit judge. No prosecuting attorney who has held the office of prosecuting attorney prior to January 1, 2027, will have their compensation lowered by the implementation of the compensation procedures of this bill, nor will any prosecuting attorney have their compensation lowered during their tenure of office. The bill also allows a county with a vacancy in the office of prosecuting attorney for more than 60 days to, upon a unanimous vote of the county commission of that county and the commission of a contiguous county, establish a cooperative regional prosecuting attorney’s office. The prosecuting attorney of the contiguous county will then become the prosecuting attorney of the county with a vacancy until a new prosecuting attorney is appointed or elected in the county. Such regional prosecuting attorneys will be compensated as full-time prosecuting attorneys. No two counties that each have sitting prosecuting attorneys will be permitted to consolidate in the manner described in this bill (Section 56.265).

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Transportation by a vote of 10 to 0, with 1 member voting present. 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). PROPONENTS: Supporters say that the bill repeals many antiquated, unnecessary laws. It is good to repeal obsolete laws, and this could be a first step to a comprehensive look at the traffic codes and other regulations. The bill also allows local governments to honor worthy members of their community, even though the signs involved can be expensive. Testifying in person for the bill were Representative Hewkin; and Arnie Dienoff. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Ways and Means by a vote of 6 to 3. The following is a summary of the House Committee Substitute for HB 1892. 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 20-year 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). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that the bill will provide clarity for assessors and predictability for taxpayers. Currently, most counties depreciate pipelines on a 20-year schedule, and only a few counties do so on a different schedule. Supporters say this bill will provide consistency across counties. Testifying in person for the bill were Representative Hausman; Associated Industries of Missouri; Summit Utilities, Inc.; Empire District Liberty Utilities Central; Missouri American Water; Missouri Chamber of Commerce and Industry; Missouri Natural Gas Association; Spire Inc.; and Missouri Energy Development Association. OPPONENTS: Those who oppose the bill say that the bill will cause counties to lose substantial revenue. Those in opposition also state that the bill is based on a form from the State Tax Commission from 2014 that uses a 20-year depreciation schedule. However, that form has since then been revised to reflect a 50- year depreciation schedule. Testifying in person against the bill were Kenny Mohr, Missouri State Assessor's Association; Jeff Porter, Missouri State Assessor's Association. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

HB 1906 -- PAYMENTS OF PROPERTY TAXES (McGaugh) COMMITTEE OF ORIGIN: Standing Committee on Local Government 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).

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.

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).

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).

HB 2096 -- STATE FUNDS FOR REGIONAL PLANNING COMMISSIONS (Farnan) COMMITTEE OF ORIGIN: Standing Committee on Local Government 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).

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

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.

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).

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).

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).

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).

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).

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).

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).

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Tax Reform by a vote of 8 to 0. The following is a summary of the House Committee Substitute for HB 2234. 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 requires counties to notify the former owner of the property of the transfer and the person's right to reclaim the money within 30 days after the county makes such transfer. This bill requires the county commission to issue payment of the surplus funds to the entitled party within 60 days of receiving the proof of entitlement to those funds. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that this bill addresses individuals who are forced out of their home due to taxes, their home sells at auction for more than the taxes that were owed, and they do not collect that surplus within three years. Those in support of the bill state those uncollected funds go to the county school fund to use after the three years pass, and this bill reroutes the uncollected funds to the Unclaimed Property Division so the surplus can remain recoverable by the former homeowner. Supporters say collectors are not always notifying former homeowners when their homes sell for more than taxes owed, and this bill updates those notification standards. Testifying in person for the bill were Representative Byrnes; and Tamara Rucker. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

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).

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) .

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Government Efficiency by a vote of 13 to 6. 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 is 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). PROPONENTS: Supporters say that this bill will reduce delays in construction projects, which will in turn increase economic development across the State. Supporters further state that currently, many projects are on an indefinite hold, which has resulted in municipalities missing out on potential tax revenue and additional housing for residents. Supporters also say that the bureaucrats who make the decisions on whether a building permit gets approved move at a snail's pace, and that this bill would require those government workers to specifically give a reason as to the delay. Testifying in person for the bill were Representative Casteel; and FGA Action. OPPONENTS: Those who oppose the bill say that the provisions of this bill will result in building projects that do not have to follow all of the normal safety and regulatory requirements, such as necessary inspections of work done and material used. Opponents further state that building projects can vary in scope, and as a result, many projects can operate on different timelines; the language in the bill requires that the government provide the necessary permits within a 30 day window, which is not enough time to accurately assess the proposed building project and its potential impact on surrounding areas. Testifying in person against the bill were Missouri Municipal League; Municipal League of Metro St. Louis; and Arnie Dienoff. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

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).

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.

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.

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.

HCS HB 2384 -- APPLICATIONS FOR PROPERTY DEVELOPMENTS (Jones (12)) Committee of Origin: Standing Committee on Commerce 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 comply with energy efficiency or other energy related standards or requirements that exceed those permitted under this Section in the construction, maintenance, or renovation of townhouses, multiunit apartment buildings, or commercial or industrial buildings, with the intent to improve energy efficiency, and other standards specified in the bill, that threaten the affordability of the construction, maintenance, repair or renovation. The bill prohibits any county or municipality from enacting or maintaining any ordinance, regulation, or other policy that prohibits a building of less than six stories with a Group R-2 occupancy, or its equivalent, under certain conditions described in the bill. This bill requires a political subdivision to approve or deny a "request", as that term is 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 is authorized to proceed with construction. If the request is approved, the political subdivision cannot later impose additional requirements on the applicant related to the request. If the request is denied, the political subdivision must state the reason for denial in writing to the applicant. Details that are required to be included in the written denial are provided in the bill. A request can also be denied as incomplete. In this instance the political subdivision must also state in writing why the request is incomplete, with required details described in the bill. A political subdivision will have 20 days to deny a request as incomplete. Currently, municipal clerks are required to keep at least three copies of the published book of the general ordinances of the municipality on file in the office of the clerk and available for inspection by the public. This bill allows municipal clerks to keep only one copy of the published book of the general ordinances on file if the ordinances are also available online for inspection without cost by the public.

Currently, the definition of "tangible personal property", for the purposes of property taxation, includes solar panels, racking systems, inverters, and related solar equipment, components, materials, and supplies installed in connection with solar photovoltaic energy systems that were constructed and producing solar energy prior to August 9, 2022. This subclass of tangible personal property is assessed at five percent of its true value in money. This bill removes the limitation that the property must be constructed and producing energy prior to August 9, 2022. Currently, where real property is used for more than one purpose resulting in different classifications, the county Assessor must allocate to each classification the percentage of the true value in money for the property devoted to each use. This bill specifies that any property classified as agricultural property that is used for the purpose of energy production activities for resale must be proportionally calculated, assessed, and reclassified as commercial property. Beginning January 1, 2027, for purposes of assessing all real property, excluding land, associated with a project that uses solar energy directly to generate electricity, the tax liability will be equal to $2,500 per megawatt of nameplate capacity. All land associated with the project that used solar energy will be assessed as commercial property. This does not prohibit a project from engaging in enhanced enterprise zone agreements or certain abatement agreements, and it does not apply to agreements authorized under Chapter 100, RSMo. Beginning January 1, 2027, land associated with a solar energy project that uses solar energy directly to generate electricity in excess of five megawatts must be classified as subclass (3) real property and assessed as commercial property. This bill also provides that, for certain public utility companies that have a solar energy project, the solar energy project must be assessed using a specific methodology. This does not apply to agreements authorized under Chapter 100. The bill also provides that for real or tangible personal property associated with a project which uses solar or wind energy to generate electricity, including equipment used to support the integration of a solar generation asset into an existing system, must be valued and taxed by local authorities. This does not apply to certain photovoltaic energy systems or to agreements authorized under Chapter 100. This bill provides that a county commission can choose to opt-in to the provision that limits the total amount of real property associated with all solar energy projects in the county to 4% of all cropland in the county or less. Acres owned by utilities or electrical corporations must not be included in the 4% county calculation. The acreage is determined by the perimeter of the actual solar panels. County commissions choosing to adopt the 4% limit option must have procedures and a severability clause in those procedures. For all solar energy projects built on or after January 1, 2027, the project will be subject to certain setbacks specified in the bill as measured from the nearest occupied dwelling, church, or school to the perimeter of the nearest solar panel. This setback must not apply to an official agreement between the project and the property owner. This setback does not apply to solar energy projects built and operating at capacity on or before December 31, 2025, or to agreements authorized under Chapter 100. A solar energy company must secure all property rights or easements necessary for transmission and interconnection to the electrical grid prior to construction of a solar energy project. This bill is the similar to HCS HBs 440 & 1160 (2025).

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Property Tax Reform by a vote of 14 to 2. The following is a summary of the House Committee Substitute for HB 2415. This bill provides a definition for "assessment value" as it relates to real property assessment purposes. This bill provides that, for the purpose of equalizing the valuation of real property and tangible personal property among counties, the State Tax Commission must use ratio studies to determine whether a class or subclass of property is valued below or above its true value in money. A class or subclass of property must be considered below or above its true value in money if the weighted mean ratio is less than 70% or greater than 100%. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that many counties don't have enough sales data to use the market value approach, so this bill modifies the way assessors are currently valuing buildings in real property assessments and has them use the replacement approach. Those in support of the bill say seniors are being taxed out of their homes, and this bill brings assessments back to reality. Testifying in person for the bill were Representative Van Schoiack; Arnie Dienoff. OPPONENTS: There was no opposition voiced to the committee. OTHERS: Others testifying on the bill say assessors can use cost approach, market approach, or income approach. The cost approach is effective on new buildings but becomes more subjective on older buildings due to depreciation. Others state that the problem is with depreciation, and assessors should use the cost approach and the market approach for residential property. Others testifying on the bill note that people lose their homes largely because they cannot afford their taxes. Testifying in person on the bill were Kenny Mohr, Missouri State Assessor's Association; George Monk; and Jon Stambaugh. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

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.

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).

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.

The bill modifies provisions relating to utilities. PERMIT FOR THE CONSTRUCTION OF SOLAR FARMS (Section 67.5350) The bill requires that prior to obtaining a certificate of public convenience or necessity from the Public Service Commission, any person constructing a solar farm must first submit an application to the county commission in each county where the solar farm is to be located. The county commission of any county must adopt an order or an ordinance requiring a permit to construct a solar farm within specified boundaries in an unincorporated area within the county. The permit must require construction of the facility to meet specific distances from certain properties as specified in the bill. The permit must also require noise levels not to exceed 45 decibels from any property line. Within 90 days of receiving an application for a permit, the county commission must hold a public meeting before the issuance of a permit. Notice must be provided at least 14 days prior to the public meeting. The applicant must provide certain information at the public meeting, as described in the bill. No later than 90 days after the public meeting, the county commission must issue a permit; issue a permit limiting the boundaries of the proposed solar farm; or deny the permit. Any applicant intending to make a material amendment to the permit once it is issued must submit a new application for the permit to the county commission. The county commission must require any applicant who is issued a permit to obtain liability insurance in an amount sufficient to cover any damages arising from the construction of the solar farm. The Public Service Commission must not issue a certificate of public convenience or necessity to any applicant who did not receive a permit from a county commission in each county where the solar farm is to be located. The county commission of any county where a solar farm is proposed to be constructed must require a decommissioning plan of the solar farm. This provision has an emergency clause. TAXATION OF SOLAR ENERGY PROJECTS (Section 137.100, 137.124, 153.030, & 153.034) Current law exempts solar energy systems not held for resale from property taxes. The bill repeals such provision and provides that solar energy systems constructed for exclusive use of a single property can be exempted from property tax at the discretion of the county assessor. Beginning January 1, 2027, for purposes of assessing all real property, excluding land, or tangible personal property associated with a project that uses solar energy directly to generate electricity, the tax liability will be equal to $6,000 per megawatt of nameplate capacity and adjusted for inflation annually. All land associated with the project that used solar energy will be assessed as commercial property. This does not prohibit a project from engaging in enhanced enterprise zone agreements or certain abatement agreements. This bill also provides that, for certain public utility companies that have a solar energy project, the solar energy project must be assessed using a specific methodology. The bill also provides that real or tangible personal property associated with a project which uses solar or wind energy to generate electricity, including equipment used to support the integration of a solar generation asset into an existing system, must be valued and taxed by local authorities. COMMISSION'S RULEMAKING AUTHORITY RELATING TO THE CONSTRUCTION OF ELECTRIC TRANSMISSION LINES ON AGRICULTURAL LAND (Section 393.172) By March 31, 2027, the Public Service Commission must promulgate rules applicable to electrical corporations requiring construction of electric transmission lines for which permission is sought from the Commission to adhere to specific standards relating to construction activities occurring partially or wholly on privately owned agricultural land. ALTERNATIVE ENERGY RESOURCES (Sections 393.1025 and 393.1030) The bill repeals the definition of "renewable energy resources" for the purpose of the Renewable Energy Standard and replaces it with a definition of "alternative energy resources", which includes nuclear energy. SOLAR PROJECTS NOT TO EXCEED MORE THAN 2% OF ALL CROPLAND (Section 393.1120) The total amount of real property associated with all solar energy projects in any county cannot be more than 2% of all cropland in the county. The county commission or other authorized governing body can increase the percentage of cropland by order, ordinance, regulation, or vote of the residents of the county. Any resident of the county will have standing to bring suit to enforce these provisions against a solar energy project developer. For all solar energy projects built on or after January 1, 2027, the project will be subject to certain setbacks, specified in the bill, as measured from the nearest occupied dwelling, church, or school to the perimeter of the nearest solar panel. The setbacks do not apply to solar projects built and operating at capacity on or before December 31, 2026. A solar energy company must secure all property rights or easements necessary for transmission and interconnection for the solar energy project to connect to the electrical grid prior to beginning construction of the project. CONDEMNATION OF PROPERTY (Section 523.010) The bill prohibits the use of eminent domain by electrical corporations for the construction or erection of any plant, tower, panel, or facility that: (1) Uses, captures, or converts wind or air currents to generate or manufacture electricity; or (2) Uses, captures, or converts the light or heat generated by the sun to generate or manufacture electricity. The bill specifies that the authority of any corporation to condemn property extends to the acquisition of rights needed for collection, distribution, communication and transmission lines, as well as substations, switchyards and other facilities needed to collect and deliver energy generated or manufactured by solar or wind facilities.

Beginning January 1, 2027, this bill eliminates any state sales or use tax from being levied or imposed on any retail sale of food. The bill modifies the term "food" to include only the types of food that are included in the Supplemental Nutrition Assistance Program. The provisions of this bill sunset three years after the effective date. This bill is similar to HB 1587 (2025).

This bill requires the physical inspection of a property required to increase the assessed valuation of a parcel of real property by more than 15% since the last assessment to be completed prior to July 1 of the reassessment year. The bill provides that, if the common level of assessment, as defined in the bill, in a subclass is lower than the individual level of assessment, as defined in the bill, of any parcel in that subclass, the individual level of assessment for the parcel must be reduced to the common level of assessment. This reduction will be made upon an appeal by the property owner. This bill requires an assessor to provide any third-party documents or reports that were relied upon in the computation of a property's assessed value to the property owner. The bill requires assessors to notify a property owner about the method and basis of computation of value for any property that gets an increase in assessed value. If a property owner prevails in an appeal because an assessor fails to provide evidence of a physical inspection, the assessor's increased assessed valuation will be void in its entirety and the previous assessed valuation will be applied. This bill allows a person who just acquired a real property during an even-numbered year to appeal the assessed value to the State Tax Commission. If the appeal is successful, the State Tax Commission has the authority to lower the property's assessed value. Currently, in charter counties and the City of St. Louis, taxpayers may be reimbursed appraisal costs, attorneys fees, and court costs incurred during an appeal to the State Tax Commission if the taxpayer is successful in the appeal. This bill requires such reimbursements. The bill 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. This bill requires refunds to be issued to taxpayers within 30 days of the date of a determination that the taxpayer is entitled to one. If the Collector fails to issue the refund within 30 days, the taxpayer will be entitled to interest on the refund at a rate established by the Director of Revenue. This bill is similar to SB 786 and SB 787 (2025).

This bill changes the name of the State Tax Commission to the State Assessment Commission.

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.

This bill allows a city not within a county or a county to eliminate the assessment and taxation of tangible personal property if the majority of qualified voters of such county or such city not within a county approves the elimination or the replacement of the tangible personal property tax with a city- or county-wide sales tax. If the majority of qualified voters approves the elimination of tangible personal property taxes, the taxes must be reduced or replaced beginning on January 1st of the calendar year following the adoption of the elimination or replacement. The assessment rate of tangible personal property must be reduced each year for a period of five years, as described in the bill. By the fifth calendar year following the adoption of the elimination or replacement, and for all subsequent years, tangible personal property must no longer be assessed or subject to a tangible personal property tax. The assessor must no longer make a list of all tangible personal property in that jurisdiction. This bill is similar to HB 903 (2025).

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.

Beginning January 1, 2027, this bill eliminates any State sales or use tax from being levied or imposed on any retail sale of food. The bill modifies the term "food" to include only the types of food that are included in the Supplemental Nutrition Assistance Program. This bill is similar to HB 432 (2025); HB 1418 (2024); and HB 591 (2023).

COMMITTEE ACTION: Voted "Do Pass with HCS No. 2" by the Special Committee on Property Tax Reform by a vote of 9 to 6. The following is a summary of the House Committee Substitute No.2 for HB 2668. Currently, certain counties, cities, political subdivisions, or other taxing districts may propose the imposition, continuation, or modification of a property tax to the voters at certain times of the year. This bill requires such proposals to be submitted to the voters at the general election in November. (Sections 64.401, 66.265, 67.457, 67.799 - 95.390, 137.037, 137.065, 137.565, 137.1040, 162.223 - 650.408, RSMo). The bill prohibits any political subdivision or election authority from advertising or describing any proposed property tax as a ?no tax increase? tax proposal, except in certain circumstances. (Section 67.496). The bill requires any question submitted to voters by a political subdivision desiring to levy a property tax to be submitted only on general election day. This requirement does not extend to township governments. (Section 115.123) This bill requires that the election authority for a political subdivision or special district label ballot measures related to property taxation numerically or alphabetically. (Section 115.240). Beginning January 1, 2027, the bill standardizes property tax- related ballot language and requires such ballot language to include certain elements as specified in the bill. This bill requires ballot language to describe the desired tax as a specified amount per $100,000 or per $10,000 of appraised value, depending on whether the property is residential, commercial, agricultural, or a motor vehicle. The bill prohibits any political subdivision or election authority from advertising or describing any proposed property tax as a ?no tax increase? tax proposal, except in certain circumstances. The bill requires ballot language statements to be fair, true, and accurate (Section 115.706). 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 (Section 137.039). This bill provides that all township governments may continue to submit property tax ballots in either April or November (Section 137.481). 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 (Section 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 (Section 137.1055). This bill contains a severability clause. This bill is similar to HB 2780 (2026). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that this bill addresses tax proposal language, ballot language, assessments, property tax payment mechanisms, and other issues raised by the public. Those in support of the bill state that moving the property tax elections to November will allow for greater voter turnout. Testifying in person for the bill were Representative Keathley; Arnie Dienoff; Dennis Ganahl, Missouri Tax Relief Now. OPPONENTS: Those who oppose the bill say the bill will harm seniors who live in long-term care facilities, nursing homes, and assisted living facilities by increasing their taxes. Those in opposition further state the bill requires AirBnBs and VRBO properties to be assessed as residential properties even though they function as a business. The bill will cause issues once the education formula is rewritten and will cause ballot fatigue by moving all property tax elections to November. They also state that the bill does not make property taxation simpler or easier to understand. Testifying in person against the bill were Steve Hobbs, Missouri Association Of Counties; Laura, Missouri Municipal League; David Mccracken, Leading Edge Missouri; Jorgen Schlemeier, Missouri Hotel And Lodging Association; Mike Lodewegen, Missouri Council Of School Administrators; Nikki Strong, Missouri Health Care Association; Tim Blattel, Twin Oaks Estate/Mala. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

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.

COMMITTEE ACTION: Voted "Do Pass" by the Special Committee on Rural Issues by a vote of 10 to 0. 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). PROPONENTS: Supporters say this bill ensures that items that have been sold several times at auctions after their initial sale are not taxed. Sales tax has already been paid on the items at the original time of sale. Testifying in person for the bill were Representative Knight and Arnie C. Dienoff. OPPONENTS: Those who oppose the bill say that this bill would reduce revenue to local jurisdictions. There are currently more than 200 local sales tax exemptions. These revenues go to pay for voter approved services in the taxing jurisdictions. Testifying in person against the bill was Missouri Municipal League. OTHERS: Others testifying on the bill say the wording in the bill could be reworded to clarify which items are included in the exemption. Also, these sales are hard to quantify, so the fiscal impact is unknown. Testifying in person on the bill was Zachary Wyatt, Department Of Revenue. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill establishes the "Fair Tax Act of 2026." Beginning January 1, 2028, no tax will be imposed upon any income derived from any source within Missouri. All revenues lost as a result of this prohibition will be replaced by the imposition of a tax upon all use or consumption of taxable property or services. The rate of such tax must be 5.11%. If the revenue lost is greater than or less than the revenue received under this program, the General Assembly may enact one adjustment. Such adjustment must be calculated to ensure that the amount of revenue received is equal to the amount of revenue lost under this program. The taxes that will be repealed are as follows: (1) Withholding taxes, and individual and corporate income tax; (2) Corporation franchise and bank franchise tax; (3) All tax exemptions and deductions related to income and sales tax; (4) The estate tax; and (5) All other state taxes on any source of income. The Department of Revenue (DOR) will determine a method for providing a monthly sales tax rebate for each qualified family. The amount of the rebate will be determined annually and be equal to the product of the rate of sales tax established under this program and 1/12 of the annual federal poverty guidelines. This bill is effective upon voter approval. This bill is similar to HB 821 (2025).

Beginning January 1, 2028, the true value in money of real property maintained and used by the owner as a primary residence for assessment purposes will be the same value determined at the most recent assessment as determined on or before December 31, 2027, subject to the following: (1) For all residential real property maintained and used as the primary residence that is bought, sold, or transferred on or after January 1, 2026, the true value in money of the property for assessment purposes must not exceed the most recent purchase price. The true value in money will be maintained until the next sale of such property; or (2) For all assessments of residential real property maintained and used as the primary residence on or after January 1, 2028, the assessed valuation may be increased, but only to the extent that the increase is the result of new construction or improvements made to the property where the added value equals a 50% increase or greater. This new assessed value will reflect the true value in money for all subsequent assessments until the conditions described above are met again or the next sale of the property. If the sale of a piece of real estate results in a transaction that is below market value, the assessor must provide evidence to the Board of Equalization or other equivalent entity that the sale price should not be used as the new true value in money for assessment purposes. The owner of the property must notify the county assessor of new construction or improvements so that a reassessment can be made. Participation in the assessment process is optional. If a homeowner wishes to participate in the assessed valuation provisions as specified in this bill, the owner may opt in by notifying the assessor's office, and the homeowner's real property must be assessed under the assessment process in existence on or before December 31, 2027. This bill is similar to HB 780 (2025).

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).

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Corrections and Public Institutions by a vote of 10 to 2 with 1 member voting present. The following is a summary of the House Committee Substitute for HB 2753. This bill authorizes counties and municipalities to establish hospital zones for streets surrounding a hospital as areas where hospital activities are occurring. If a county or municipality determines the boundaries for a hospital speed zone and erects signs reading "Hospital Zone - Fines Doubled", the court may double the amount of a fine for a traffic violation in the hospital zone. The maximum speed limit in a hospital zone is 30 miles per hour. The bill creates the offenses of "endangerment of a pedestrian in a hospital zone" and "aggravated endangerment of a pedestrian in a hospital zone. A person commits endangerment of a pedestrian in a hospital zone if the person commits one of the following in a hospital speed zone, except in cases of mechanical failure or negligence by a pedestrian: (1) Exceeding the posted speed limit by 15 miles per hour or more; (2) Leaving the scene of an accident; (3) Careless and imprudent driving; (4) Operating without a valid license; (5) Operating with a suspended or revoked license (6) Driving while intoxicated; or (7) Any felony involving the use of a motor vehicle. A person who commits endangerment of a pedestrian in a hospital speed zone will have four points assessed to their license and be subject to a fine of up to $500. Aggravated endangerment of a pedestrian in a hospital speed zone occurs when a pedestrian is injured or killed, and a person committing this offense will have 12 points assessed to their driver's license, and their license will be revoked. If a pedestrian is injured, the person will be subject to a fine of not more than $5,000. If a pedestrian is killed, the person will be subject to a fine of not more than $10,000. The bill requires the Department of Revenue to revoke the license of any driver who negligently strikes a pedestrian in a hospital speed zone where proper signage has been posted. The Department will make its determination based on the report of a law enforcement officer investigating the incident, and that determination will be final, unless a hearing is requested and held on the matter. A driver can petition for a hearing before a circuit division or associate division of the court in which the hospital zone accident occurred. In the petition, a driver can request a court stay the revocation of their license until the petition can be heard, and the court can grant the stay at its discretion, pending a hearing. If the court grants the stay, it will enter the order on a form prescribed by the Director of Revenue and send a copy to the Director. The Director will keep the driver's license of the driver, and the driver will have the ability to drive, using the order from the court staying the suspension as their proof of privilege to operate a motor vehicle. At the hearing, the prosecuting attorney of the county will appear on behalf of the Department, and the court will determine only: (1) Whether the person was involved in a physical accident where his or her vehicle struck a pedestrian within a designated hospital zone; (2) Whether guidelines involving notice and signage were properly implemented in such hospital zone; and (3) Whether the investigating officer had probable cause to believe the person's negligent acts or omissions contributed to his or her vehicle striking a pedestrian. If the court determines any of the answers to these three determinations is in the negative, the court must order the Director to reinstate the license or permit to drive. Otherwise, and if the driver does not request or is not granted a hearing, the driver's license or permit will be reinstated upon taking and passing the written and driving portions of the driver's license examination. This administrative adjudication to reinstate a license revoked by this bill, any evidence provided to the Department, the court's determinations, and the evidence provided to the court relating to such determinations will all be unavailable by subpoena or any other means and made available in other administrative actions, civil cases, or criminal prosecutions. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that hospital zones will function similarly to work safety zones and school zones. Hospitals have irregular, high-volume foot traffic due to staff shift changes and patient arrivals, and local governments need a tool to address issues they recognize in their community. There?s a rural area with a $100 million dollar expansion in their hospital, and they?re asking for help with traffic control on the highway. Increases in services and patient activity mean drivers crest the hill near the hospital going well over 40 mph and often end up in dangerous situations. They?ve had a few near misses already. Lowering the speed limit is an effective way to prevent traffic accidents, but counties and municipalities can struggle to reduce speed limits on highways in their jurisdiction. Testifying in person for the bill were Representative Warwick; Arnie Dienoff; Mosaic Life Care; Missouri Hospital Association; and Steve Retherford, Citizens Memorial Hospital. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill prohibits an assessor from reclassifying real property without first conducting an in-person consultation with the owner of record of such property. An assessor must 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 bill (Section 137.016,RSMo). Currently, an assessor must not increase the assessed valuation of any parcel of residential real property by more than 15% since the last reassessment without first conducting a physical inspection of the property and providing notice to the taxpayer. This bill modifies such provision by prohibiting any increase in assessments of residential real property in excess of 15%. Additionally, a property owner may request the assessor to conduct a physical inspection, provided that the assessed value must not increase as a result of such inspection (Section 137.115). Currently, certain counties are authorized to provide a tax credit for the property tax liabilities owed on an eligible taxpayer's homestead. This bill repeals such provision and instead specifies that all counties must 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 bill, the amount by which a taxpayer's real property tax liability may increase must not exceed 7.5% per year, provided that this provision must 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 bill provides that personal property tax liability owed on any individual item of personal property must 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 must 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 bill (Sections 137.1058 and Section 137.1055) Currently, the State Tax Commission is required to equalize the valuation of each class and subclass of property among the respective counties. This bill requires the Commission to utilize ratio studies to determine whether a class or subclass is valued below or above its true value. Such values must be no less than 75% and no more than 100% of true market value, as specified in the bill (Section 138.390). This bill is similar to SB 919 (2026).

This bill modifies the percentages of true value at which subclasses of real property are assessed as follows: For real property in subclass (1), the assessment is reduced from 19% to 10%; For real property in subclass (2), the assessment is reduced from 12% to 8%; For real property in subclass (3), the assessment is reduced from 32% to 20%.

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Utilities by a vote of 16 to 3. The following is a summary of the House Committee Substitute for HBs 2762, 2816 & 2402. Beginning August 28, 2026, for purposes of assessing all real property, excluding land, or tangible personal property associated with a project that uses solar energy directly to generate electricity, the tax liability will be equal to $4,000 per megawatt of nameplate capacity. All land associated with the project that uses solar energy to generate electricity, except for land used as setbacks or undeveloped, will be assessed as commercial property. As specified in this bill, if any public utility company has ownership of any real or personal property associated with a project which uses solar or wind energy directly to generate electricity, such solar or wind energy project property will be valued and taxed by any local authorities having jurisdiction. Beginning January 1, 2027, for any public utility company that has a solar energy project, such solar energy project must be assessed with any solar energy property of such company assessed upon the county assessor's local tax rolls, and all other real property, excluding land, or personal property related to the solar energy project assessed using the methodology as specified in the bill. For all solar energy projects built on or after January 1, 2027, the project will be subject to certain setbacks, specified in the bill, from adjacent property and the property line. A solar energy company must secure all property rights or easements necessary for transmission and interconnection to the electrical grid prior to construction of a solar energy project. A solar energy project must provide written notice to the county before the start of construction, file a decommissioning plan with the county, and prior to construction, secure a bond in the amount of descommissioning the project and reclaiming the land as required in the bill. The bill also prohibits the use of eminent domain by electrical corporations for the construction or erection of any plant, tower, panel, or facility that: (1) Uses, captures, or converts wind or air currents to generate or manufacture electricity; or (2) Uses, captures, or converts the light or heat generated by the sun to generate or manufacture electricity. The bill specifies that the authority of any corporation to condemn property must extend to the acquisition of rights needed to construct, operate, and maintain the collection, distribution, communication, and transmission lines, substations, switchyards and other facilities needed to collect and deliver energy generated or manufactured by solar or wind facilities. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that this bill would give solar developers long term clarity with reasonable requirements for facilities that protect area landowners. It will also provide consistent statewide rules for taxation of such facilities. Testifying in person for the bill were Representative Banderman; Azimuth Renewables, LLC; Laura Stinson; Clean Grid Alliance; Missouri Farm Bureau; and Renew Missouri. OPPONENTS: Those who oppose the bill say that the provisions relating to the dissolution of a water district lowers the involvement of the district residents. The bill would allow the board to lower the threshold needed to sell, which reduces the voting power of the customers. Testifying in person against the bill were Association Of Water Districts; Tenaska; Missouri Rural Water Association; and Armorine. OTHERS: Others testifying on the bill say the bill includes requirements for solar facilities to protect adjacent landowners and counties but that the provisions are not strict enough. The setbacks and the tax liability should be higher. The facilities are a safety risk and the local emergency services need to be trained to handle emergencies involving solar energy facilities. Testifying in person on the bill were John R. Burns; Cody Holt; Missouri Solar Energy Industries Association (MOSEIA); Mark C. Taylor; Susan Burns, Mid Missouri Landowners Alliance LLC; and Ameren Missouri. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

HCS#2 HB 2780 -- PROPERTY TAXATION (Taylor (48)) COMMITTEE OF ORIGIN: Special Committee on Property Tax Reform 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 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. This 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. (Section 137.073, RSMo). As it relates to setting property tax rates, the bill repeals the single property tax rate and replaces the language with that relating to multiple tax rates (Section 137.079, RSMo). This bill provides that when a valuation of utility, industrial, commercial, railroad, and other real properties is made by a computer, computer-assisted method, or a computer program, the burden of proof to sustain the valuation must be on the assessor at any hearing or appeal. The 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 1150 (2002) and certain provisions of Senate bill 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 1150 (2002) and certain provisions of Senate Bill 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 1150 (2002) and Senate Bill 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 must determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and for personal property, in the aggregate (Section 137.115, RSMo). 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. This bill changes the operating levy floor to receive certain state aid to $2.20 beginning the 2026-27 school year. For school districts that imposed a levy of $2.75 in 2026, their maximum levy must be $2.75 in 2027. After 2027, these school districts must set their levy as provided by the Missouri Constitution (Section 163.021, RSMo). This bill contains a severability clause. This bill is similar to HB 2668 (2026).

Currently, the definition of "tangible personal property", for the purposes of property taxation, includes solar panels, racking systems, inverters, and related solar equipment, components, materials, and supplies installed in connection with solar photovoltaic energy systems that were constructed and producing solar energy prior to August 9, 2022. This subclass of tangible personal property is assessed at five percent of its true value in money. This bill removes the limitation that the property must be constructed and producing energy prior to August 9, 2022. Currently, where real property is used for more than one purpose resulting in different classifications, the county assessor must allocate to each classification the percentage of the true value in money for the property devoted to each use. This bill specifies that any property classified as agricultural property that is used for the purpose of energy production activities for resale must be proportionally calculated, assessed, and reclassified as commercial property. Beginning January 1, 2027, for purposes of assessing all real property, excluding land, associated with a project that uses solar energy directly to generate electricity, the tax liability will be equal to $2,500 per megawatt of nameplate capacity and adjusted annually for inflation. All land associated with the project that used solar energy will be assessed as commercial property. This does not prohibit a project from engaging in enhanced enterprise zone agreements or certain abatement agreements, and it does not apply to agreements authorized under Chapter 100, RSMo. Beginning January 1, 2027, land associated with a solar energy project that uses solar energy directly to generate electricity in excess of five megawatts must be classified as subclass (3) real property and assessed as commercial property. This bill also provides that, for certain public utility companies that have a solar energy project, the solar energy project must be assessed using a specific methodology. This does not apply to agreements authorized under Chapter 100. The bill also provides that for real or tangible personal property associated with a project which uses solar or wind energy to generate electricity, including equipment used to support the integration of a solar generation asset into an existing system, must be valued and taxed by local authorities. This does not apply to certain photovoltaic energy systems or to agreements authorized under Chapter 100. This bill provides that a county commission can choose to opt-in, upon a majority vote, to the provision that limits the total amount of real property associated with all solar energy projects in the county to four percent of all cropland in the county or less. Acres owned by utilities or electrical corporations must not be included in the four percent county calculation. The acreage is determined by the perimeter of the actual solar panels. County commissions choosing to adopt the four percent limit option must have procedures and a severability clause in those procedures. For all solar energy projects built on or after January 1, 2027, the project will be subject to certain setbacks specified in the bill as measured from the nearest occupied dwelling, church, or school to the perimeter of the nearest solar panel. This setback must not apply to an official agreement between the project and the property owner. This setback does not apply to solar energy projects built and operating at capacity on or before December 31, 2025, or to agreements authorized under Chapter 100. A solar energy company must secure all property rights or easements necessary for transmission and interconnection to the electrical grid prior to construction of a solar energy project. This bill is the similar to HB 2402 (2026) and HCS HBs 440 & 1160 (2025).

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Ways and Means by a vote of 7 to 3. 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). PROPONENTS: Supporters say that this bill will allow for more predictability for taxpayers as it relates to their motor vehicles. Testifying in person for the bill was Representative Matthiesen. OPPONENTS: Those who oppose the bill say that this bill will impact smaller communities that have limited or no sales tax base to replace the lost revenue caused by this bill. Testifying in person against the bill were Missouri Council of School Administrators; and Missouri Municipal League. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Tax Reform by a vote of 9 to 0. The following is a summary of the House Committee Substitute for HB 2869. This bill establishes the "Missouri Disabled Veteran Homestead Tax Credit Act". Beginning January 1, 2027, if adopted by county order, ordinance, or resolution, a county may grant an annual real property tax credit for the qualifying homestead of a disabled veteran that has an assessed value not to exceed $500,000. This $500,000 limit on assessed value must be adjusted annually for inflation. The county may grant a tax credit for any percentage of the qualified amount that does not exceed 100% of the disabled veteran?s property tax liability. Before January of any year, the governing body of a county may adjust this tax credit percentage for the next general reassessment year by ordinance. If the qualifying disabled veteran passes, this real property tax credit must carry over to the benefit of the surviving spouse as long as certain conditions are met. This real property tax credit must not reduce assessed valuations and must not be construed as an exemption. If an eligible owner receives this real property tax credit, he or she will no longer be eligible for any other real property tax relief or tax credit relating to the owner?s qualifying residence. For the purpose of calculating property tax levies, the total amount of these real property tax credits must be considered tax revenue actually received by the county or other political subdivision. This bill is similar to HB 2588 (2026). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that the bill is a responsible, commonsense, and targeted road map to ensure disabled veterans are not taxed out of their homes. Those in support of the bill state that the bill ensures the homestead tax credit for disabled veterans would not have the same issues as SB 190. Supporters of the bill say veterans have been waiting for bills like this to actually pass. Those in support of the bill say this bill leaves the tax credit up to the counties to impose. Testifying in person for the bill were Representative Jones; Troy Williams, Missouri Association of Veterans Organization; and Michael W Schroeder, Department of Missouri Veterans of Foreign Wars (VFW). OPPONENTS: There was no opposition voiced to the committee. OTHERS: Others testifying on the bill say that Department of Revenue did not receive this bill and others from Legislative Oversight in a timely manner to ensure a fiscal note could be done. Department of Revenue believes there would be savings because those who take the tax credit proposed by this bill could not take some of the other property tax credits. Testifying in person on the bill was Zachary Wyatt, Department Of Revenue. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill establishes the "County Sales Tax Sunset Act". This bill states that each existing county sales tax expires within 10 years of the renewal or extension of the tax. If the revenue of the sales tax is to be used solely for providing moneys for a jail construction project, the expiration date will be the first of the following occurrences: (1) The expiration of 20 years after the renewal or extension of the existing county sales tax or the adoption of the new county sales tax; or (2) All bonds issued for the jail construction project are fully redeemed or paid off. Each order, ordinance, or resolution adopting such a sales tax must be amended to include an expiration date. Any ballot question submitted for the adoption of the tax must state the length in years of the tax. A county sales tax order, ordinance, resolution, or ballot question that does not comply with these provisions will be deemed invalid. This bill is the same as HB 1260 (2025).

This bill clarifies that mineral rights and interests that are owned by an individual other than the landowner must be assessed and taxed separately to the mineral rights or interest holder as real property, regardless of whether the land is federally, state, or county owned. If these mineral rights are owned by a different person than the landowner, the property taxes for those rights or interests must not become a lien.

This bill requires the Statewide Transportation Improvement Program (STIP) to specify the county in which each project is to be performed and include itemized expenditures and expenses for each project. After any project included in the STIP is completed, the Department of Transportation must submit an itemized expenditure report to each county with a project located within its jurisdiction. By January 1st each year, beginning in 2027, the Department must make a report to the General Assembly detailing the Department's expenditures for projects in the STIP, and the report must include an itemization of such expenditures by county.

HCS HB 2944 -- SENIOR CITIZEN HOMESTEAD TAX CREDIT (Billington) COMMITTEE OF ORIGIN: Special Committee on Property Tax Reform Under the provisions of this bill, once an eligible taxpayer qualifies for the Homestead Property Tax Credit for seniors citizens, such taxpayer must maintain his or her eligibility without needing to reapply each year. The tax credit must continue to be automatically applied to the eligible taxpayer?s homestead until the tax year in which such taxpayer relocates or dies, which must be certified within 90 days of the date of either event. If a credit is granted in error due to the taxpayer failing to notify the collector of relocation or death, the county can remedy the error. This bill requires the tax statement to include a note informing the taxpayer that it is his or her responsibility to notify the county if he or she is no longer eligible for the tax credit. The 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. This bill requires the Department of Heath and Senior Services (DHSS) to establish a secure electronic portal that is accessible to each county if an appropriation is provided. This portal must allow county designees to access certain information to determine the death status of recipients of the senior property tax credit. If no appropriation is provided to establish this portal, DHSS must provide to each county a list of all individuals whose deaths were recorded within the county between July 1st of the preceding year to June 30th of the current year. This list must be provided by July 30th of each year. The bill requires each county designee to implement procedures to determine whether a change of ownership has occurred for any homestead receiving the senior property tax credit before issuing the property tax statement each year. This bill requires any payment of real or personal property taxes made through the United States Postal Service (USPS) to be postmarked by January 5th, and payments made through other means must be received by December 31st. The bill allows township collectors to accept partial or installment payments of real and personal property taxes prior to delinquency. This bill allows counties to extend the deadline for real or personal property tax payments by no more than 30 days if a county experiences certain difficulties that delay the preparation of mailing of real or personal property tax statements. The bill allows assessors or certain other county designees a grace period of no more than 10 days following the deadline for certain forms that are sent through USPS and postmarked prior to the due date.

Beginning January 1, 2027, the percentage of the true value in money at which personal property is assessed will be reduced over a period of three years until it will be assessed at 0.01% of its true value in money. This bill is similar to HB 2329 (2025).

This bill changes the dates property taxes are billed and due. Currently, property taxes are billed at least 30 days prior to the delinquent date, are due on December 31st of each year, and are considered delinquent if they are delivered on or after January 1st. This bill moves the billing date to the end of February, the date taxes are due to the end of March, and the date the taxes are delinquent to April 1st.

HB 3000 -- AUDITS OF POLITICAL SUBDIVISIONS (Perkins) COMMITTEE OF ORIGIN: Special Committee on Intergovernmental Affairs SIGNATURE REQUIREMENTS (Section 29.230) Currently, the number of signatures needed for a petition requesting the State Auditor to audit a political subdivision is determined based on the number of qualified voters of the political subdivision that cast votes in the last gubernatorial election prior to the filing of the petition. This bill requires the number of signatures needed to be determined based on the number of qualified voters of the political subdivision that cast votes in the last gubernatorial election prior to the requesting of the petition. FIRE PROTECTION DISTRICTS (Section 321.295) This bill allows the board of directors of a fire protection district to distribute surplus or unneeded supplies or property to volunteer fire protection associations, to other fire protection districts, to fire departments, to eligible donees for the federal surplus property program, and to nonprofit organizations and public service corporations that provide training to fire departments, EMTs, or police officers. The bill also allows these boards to sell certain surplus or unneeded supplies or property to the general public. The board must obtain certain information detailed in the bill for items with a value of $500 or less. All items with a value over $500 will be sold by public auction or sealed bid. Donations must not be made to board members, officers, or employees of the fire protection district, or their relatives, or an entity of which any such person is a board member. Sales to the same individuals must not be made except by an online auction on a platform approved by the Office of Administration. The bill allows the board of directors of a fire protection district to conduct or authorize an audit of any transfer, donation, or sale of surplus or unneeded property made by the district. Such audit can include reviewing record, receipts, and documentation required to be maintained under the bill to ensure compliance with applicable laws, regulations, and policies of the district. The results of any audit must be made available to the governing body of the fire protection district. This bill is similar to SB 644 (2025).

This bill allows only the county treasurer's signature to be authorized on any bank signature card, deposit agreement, or other authorization document for any account maintained in a county depositary for county funds under the treasurer's custody. No other county official or employee of the county other than the county treasurer can be listed as the signer on any such account.

This bill provides that, for the purpose of equalizing the valuation of real property and tangible personal property among counties, the State Tax Commission must use ratio studies to determine whether a class or subclass of property is valued below or above its true value in money. A class or subclass of property must be considered below or above its true value in money if the weighted mean ratio is less than 70% or greater than 100%.

This bill allows county assessors to use technology to determine the true value in money of real property if it is used in accordance with accepted mass appraisal standards. The bill also allows authorized technology to be used to satisfy any physical inspection requirements. The bill allows assessors to: (1) Create, maintain, and store certain information in an electronic format; (2) Establish electronic notification and record delivery systems; (3) Notify property owners of an increased valuation or projected tax liability via first-class mail or by electronic means; and (4) Provide other official communication electronically.

This bill provides that the total amount of combined real property tax levies levied and imposed by all taxing authorities upon residential real property must not exceed: (1) Seven percent of the assessed value of all residential real property within the borders of an incorporated city, town, or village if the entity has a municipal tax levy; or (2) Six percent of the assessed value of all residential real property within a county that is outside the boundaries of an incorporated city, town, or village or within the borders of an city, town, or village that does not have a municipal tax levy. If the total amount of combined real property tax levies levied and imposed by all taxing authorities on residential real property exceeds the applicable limits, the taxing authority must proportionately reduce each levy individually to ensure such limits are not exceeded.

This bill provides immunity from civil, criminal, or administrative liability to political subdivisions for operating newborn safety incubators, as well as immunity from liability for accepting physical custody of a relinquished child in good faith. This bill is similar to HB 3261 (2026).

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Property Tax Reform by a vote of 11 to 0. The following is a summary of the House Committee Substitute for HBs 3253 & 3254. ASSESSORS (Section 53.255, 137.121, 137.180, 137.355, 137.490) Currently, the State Tax Commission (STC) must set classroom time totaling at least 32 hours for each course of study for assessors and assessor-elects. This bill adds that the State Tax Commission must either set classroom time totaling at least 32 hours or at least 40 hours for any new assessor or assessor-elect and at least 40 hours of training for any newly elected assessor. The bill requires each assessor to attend at least one additional approved course of study within each 2-year period to remain certified. Currently, the Director of Revenue must suspend payments of assessment costs by the State to the county in which the assessor is serving once notified by the Commission that the assessor has failed to properly comply with certification requirements and until the assessor complies or is no longer in office. This bill repeals this provision and allows an assessor to: (1) Create, maintain, and store certain information in an electronic format; (2) Establish electronic notification and record delivery systems; (3) Notify property owners of an increased valuation or projected tax liability via first-class mail or by electronic means; and (4) Provide other official communication electronically. Currently, when an assessor increases the valuation of any real property they must notify the record owner of the increase, either in person, or by mail to the last known address of the owner, this bill specifies first-class mail and adds that the valuation may be sent by electronic means, including email or secure electronic delivery, as long as the property owner has consented to electronic delivery or has provided an email address to the assessor's office. PAYMENT OF PROPERTY TAXES (Section 139.031 and 139.053) The bill allows the governing body of any county to provide for partial payments on residential real property taxes assessed and in dispute in certain circumstances. The county may enter into an agreement with a taxpayer to require the taxpayer to make a minimum payment as described in the bill. If a taxpayer fails to make the initial approved partial payment on or before the due date in the agreement, the county must charge the taxpayer interest and penalties on the amount of property taxes still owed. 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. The bill also requires the governing body of each county or city not within a county to allow for pre-payment of current real property taxes owed on an annual, semi-annual, quarterly, or monthly basis. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that the bill addresses topics that were discussed during the property tax hearings that occurred across the state. Those in support of the bill say it addresses per parcel rate to fund assessment resources, payment requirements when an assessment is under appeal, training for assessors, use of technology during assessments, and property tax levies by subclass. Supporters state that giving additional resources to assessors, requiring additional training for assessors, and provisions that help taxpayers to make their payments will be good for special districts. Testifying in person for the bill were Representative Steinhoff; and Missouri Special Districts Association. OPPONENTS: There was no opposition voiced to the committee. OTHERS: Others testifying on the bill say that the idea for state reimbursement to counties is good, but the question is where the funds for this reimbursement will come from. Those testifying state that the State Tax Commission (STC) must be responsible for ensuring there is fairness in assessments via equalization. Others testifying on the bill say that commissioners from the STC do not have mandatory trainings, but they do often attend trainings. Testifying in person on the bill were Missouri Council Of School Administrators; and Dan Hutton, State Tax Commission/State Ombudsman. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

ASSESSORS (Section 53.255, 137.121, 137.180, 137.355, and 137.490) Currently, the State Tax Commission (STC) must set classroom time totaling at least 32 hours for each course of study for assessors and assessor-elects. This bill adds that the STC must set classroom time totaling at least 40 hours for any new assessor or assessor-elect beginning January 1, 2027. Any newly elected assessor must complete at least 40 hours of training before assuming office. This bill requires assessors to attend at least one additional approved course of study within each 2-year period to remain certified. Currently, once the state director of revenue is notified by the STC that an assessor has failed to comply with certification requirements, the state director of revenue must immediately suspend payments of assessment costs to the county in which the assessor is serving. These payments must be suspended until one of the following occurs: (1) The assessor complies with certification requirements; (2) The assessor resigns from office; (3) The assessor is removed from office by appropriate legal action; or (4) The assessor?s successor is qualified. The bill repeals this provision. This bill requires the assessor to conduct a physical inspection of any parcel of utility, industrial, commercial, railroad, or other real property before the assessor can increase the assessed valuation of such parcel of real property by more than 15%. The bill allows county assessors to use technology to determine the true value in money of real property if it is used in accordance with accepted mass appraisal standards. This bill also allows authorized technology to be used to satisfy any physical inspection requirements. The bill allows assessors to: (1) Create, maintain, and store certain information in an electronic format; (2) Establish electronic notification and record delivery systems; (3) Notify property owners of an increased valuation or projected tax liability via first-class mail or by electronic means; and (4) Provide other official communication electronically. PROPERTY TAX RATES (Section 137.073, 137.079, 137.115) 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. 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 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 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. ASSESSMENT MAINTENANCE PLANS (Section 137.750) Currently, the State must reimburse each eligible county a minimum of $3.00 per parcel for up to 20,000 parcels if the county has an approved assessment maintenance plan. This bill increases the minimum to $4.00 per parcel. . PROPERTY TAX CREDITS (Section 137.1050 and 137.1055) Currently, any county that is authorized to impose a property tax may grant a property tax credit to seniors who own a qualifying homestead. The bill requires the State to reimburse any political subdivision for any decrease in revenue due to this authorized tax credit. Currently, certain counties must place on the ballot a question whether to grant a homestead property tax credit to limit the increase of an eligible taxpayer?s real property tax liability on his or her homestead. This bill requires the State to reimburse any political subdivision for any decrease in revenue due to this authorized tax credit. PAYMENT OF PROPERTY TAXES (Section 139.031 and 139.053) The bill allows the governing body of any county to provide for partial payments on residential real property taxes assessed and in dispute in certain circumstances. Such county can enter into an agreement with a taxpayer to require the taxpayer to make a minimum payment, as described in the bill. If a taxpayer fails to make the initial approved partial payment on or before the due date stated in the agreement, the county must charge the taxpayer interest on the amount of property taxes still owed. 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. The bill also requires the governing body of each county or city not within a county to allow for pre-payment of current real property taxes owed on an annual, semi-annual, or quarterly basis. This bill is similar to HB 3253 (2026).

This bill provides immunity from civil, criminal, or administrative liability to political subdivisions for operating newborn safety incubators, as well as immunity from liability for accepting physical custody of a relinquished child in good faith. This bill is similar to HB 3251 (2026).

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 (Section 137.073, RSMo). 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 (Section 137.079, RSMo). This bill requires the assessor to conduct a physical inspection of any parcel of utility, industrial, commercial, railroad, or other real property before the assessor can increase the assessed valuation of such parcel of real property by more than 15%. 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 (Section 137.115, RSMo). This bill is similar to HB 2671 (2026).

This bill creates a sales tax pilot program in certain counties, as described in the bill. The bill describes which counties will be considered "seller's counties" and which will be considered "purchaser's counties". Sales taxes generated when a resident of a purchaser's county makes a retail transaction from a vendor in a seller's county will be transferred back to the purchaser's county by the Department of Revenue. The bill applies only to vendors in a seller's county with annual gross receipts of $12 million or more. Revenues transferred from the seller's county to the purchaser's county will be placed in a trust fund created by the Department of Revenue. On the 10th day of each month, the Department will distribute money collected in the fund the previous month to the appropriate purchaser's county. Money allocated to counties from the trust fund will be used to reduce the residential real property tax liability incurred by veterans who are residents of the purchaser's county. Any remaining funds will be used to reduce up to 30% of the residential real property tax liability incurred by senior citizens who are residents of the purchaser's county and who are members of a household with a total annual income that doesn't exceed $90,000. Any remaining funds will be credited to the general revenue of the county. Upon enactment, purchaser's counties will be Bollinger, Iron, Madison, Reynolds, Shannon, Washington, and Wayne Counties, and seller's counties will be Cape Girardeau, Jefferson, and St. Francois Counties.

This bill requires each State department to provide the following upon request of the Budget Committee of the House of Representatives or the Appropriations Committee of the Senate: (1) The total number and names of nonprofits receiving funding from the department; (2) Any copies of IRS Form 990 for such nonprofits in the possession of the department; (3) The total number of individuals served by such nonprofits each year, including the zip codes of those served; and (4) Copies of any memorandum of understanding between the department and a nonprofit.

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Intergovernmental Affairs by a vote of 12 to 0. The following is a summary of the House Committee Substitute for HB 3381. This bill allows the governing bodies of counties to, by order or ordinance, prohibit the collection of any late fees or penalties on delinquent property taxes. The order or ordinance can prohibit the collection only in unusual circumstances or circumstances beyond the taxpayer's control. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that state law has created a due process issue for the county. About a dozen times a year, situations arise that aren't a person's fault, and the commissioners don't have the opportunity to waive penalties, because State law says you can only waive where an issue is the fault of the county. There was an individual who had paid by mail, and the check was stolen from her mailbox. Another person was hospitalized with cancer for the payment period. Last year, Clay County would have waived penalties for four or five people. Testifying in person for the bill were Representative Meirath; Arnie Dienoff; and Jay Johnson. OPPONENTS: There was no opposition voiced to the committee. OTHERS: Others testifying on the bill say that the County Employees' Retirement Fund's primary funding source is employee contributions, which far outpaces the fees, but the fees are a consistent portion of the budget. The reason this was done was that many counties couldn?t afford to join LAGERS. This is the pension for everyone else. A few dollars of lots of local fees goes to this. At the time, it was logical to say bad actions should have penalties, and it?s reasonable for those penalties to fund good things. This treats all people the same as bad actors. The criteria should be specified as to when to waive the penalty. The system is set up so that each entity in the county makes small steady contributions. Testifying in person on the bill was the County Employee Retirement Fund. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

Currently, the Commissioner of Administration and the governing body of each political subdivision of the State may purchase liability insurance for tort claims made against the State or the political subdivision, but the maximum amount of such coverage must not exceed $2 million dollars for all claims arising out of a single occurrence and $300,000 for any one person in a single accident or occurrence. The liability of the State and its public entities must not exceed $2 million dollars for all claims arising out of a single accident or occurrence and must not exceed $300,000 for any one person in a single accident or occurrence. If the amount awarded to or settled upon multiple claimants exceeds $2 million, any party may apply to any circuit court to apportion to each claimant their proportional share of the maximum liability of the State or political subdivision, except that the share must not exceed $300,000. These provisions do not apply to worker's compensation. This bill raises the maximum amounts in each instance: (1) From $2 million to $5 million as to a single occurrence; and (2) From $300,000 to $2 million as to one person in a single accident or occurrence.

Currently, the budget officer of a first class county with a population of more than 100,000 inhabitants according to the U.S. Census of 1970 is appointed by the county commission. The budget officer of a first class county with a population of less than 100,000 inhabitants according to the U.S. Census of 1970 is the county auditor. This bill repeals the reference to the U.S. Census of 1970, allowing current population figures to determine who the budget officer of a first class county is.

This bill establishes the "Missouri Building Codes Act". Any new facility constructed for the state of Missouri on or after August 28, 2026, will be constructed in compliance with the standards established under these codes. This bill establishes the "Missouri Building Codes" to govern the following subjects: (1) Building; (2) Electrical; (3) Fire; (4) Mechanical; (5) Existing buildings; (6) Fuel and gas; (7) Plumbing; and (8) Residential. This bill establishes the "Missouri Building Codes Commission" within the Department of Commerce and Insurance. The Commission will be comprised of certain individuals, as described in the bill. The Commission will also have advisory committees on residential building codes, plumbing, mechanical, fuel, and gas codes, and any other advisory committee it deems necessary, as described in the bill. The Commission will have certain powers and duties, as specified in the bill. This bill creates the "Missouri Building Codes Fund", which will consist of fees charged by the Commission for certain permits, and such fees must be collected and remitted by the agency or political subdivision on at least a monthly basis. By August 28, 2028, the Commission must begin to implement the codes and will make use of model codes published by the following entities: (1) The International Association of Plumbing and Mechanical Officials (IAPMO); (2 ) The International Code Council (ICC); and (3) The National Fire Protection Association NFPA). Currently, any community may adopt or repeal by ordinance the provisions of an existing building code. This bill states that upon the adoption of such an ordinance, all authorities having jurisdiction, as that term is defined in the bill, may adopt and enforce the codes by reference. Each fire protection district that issues construction permits and that adopts and enforces the codes must follow applicable fire code requirements established by law. Each authority having jurisdiction that has adopted a building code prior to August 28, 2026, must adopt the codes as required by rule. Such jurisdiction may adopt a local amendment to the codes in a manner described in the bill. An authority having jurisdiction that is located in a county with of the 3rd or 4th Classification and that has adopted a building code prior to August 28, 2026, may adopt a building code by order or ordinance. No such order or ordinance will become effective unless certain election procedures are met, as specified in the bill. The Commission may apply for grants that are consistent with the provisions of this bill. Except for the State Fire Code, the codes must be administered by the State Codes Manager, as described in the bill. The State Code Manager and the State Fire Marshall will not be responsible for enforcing the codes in an authority having jurisdiction. An authority having jurisdiction must enforce each building code in a manner described in the bill. No agricultural building, as that term is defined in the bill, will be subject to any codes adopted under the provisions of this bill. Resolution of a conflict resulting from the enforcement of a provision in this bill will be the responsibility of the authority having jurisdiction that adopts the codes. This bill is similar to SB 1431 (2026).

This bill provides for a roll-back trigger on the assessment ratio as it relates to personal property and real property tax assessments. The bill provides that, for future calculations of assessment ratios and beginning January 1, 2027, the base year assessments for future calculations of assessment ratios will be: 33.3% for personal property; 19% for residential real property; 12% for agricultural and horticultural real property; and 32% for commercial real property. Beginning January 1, 2027, the State Tax Commission (STC) must calculate the statewide increase in value for each subclass of real property, individually. The STC must then revise the assessment ratios for each subclass of real property so that the statewide assessed value for each subclass of real property is the same amount as the previous general reassessment year?s statewide assessed value plus inflationary growth. The inflationary assessment growth must be limited to the total assessed value growth in each subclass of real property, individually, and personal property, in the aggregate, not to exceed the lessor of the increase in inflation or 5%. Currently, to determine the projected tax liability, the assessor must provide the clerk with the assessment book, and this assessment book must contain: (1) Real estate values for the current year; (2) State assessed values from the previous year; and (3) Personal property values from the previous year. In addition to this assessment book, the bill requires the assessor to also provide the STC with the values needed to calculate the assessment ratios, and the calculated assessment ratios must be submitted to each assessor?s office by March 15th. Currently, the clerk must make an abstract of the assessment book containing certain information for each political subdivision entitled to levy ad valorem taxes on property by March 15th. This bill changes this deadline to March 30th. Currently, the governing body of each political subdivision or an individual designee must use the information in the abstract to project a nonbinding tax levy and return such projected tax levy to the clerk by April 8th. This bill changes this deadline to April 15th.

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Local Government by a vote of 15 to 1. The following is a summary of the House Committee Substitute for HB 3496. This bill allows the valuation of nonclassed property and abated property to be included in the total valuation of the county used to establish county classification. The bill increases the statutory salary schedules for various county officials. The salary increase will affect all terms beginning after August 28, 2026. Certain salary schedules will be adjusted each year based on a calculation provided in the bill. 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, except for in Boone County, where the prosecuting attorney and sheriff will remain on the salary commission. The bill makes assistant prosecuting attorneys members of the salary commission in any county that utilizes them. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that these minimum salary schedules haven't been adjusted in four decades. Every office included in the bill was represented on a task force put together to discuss this topic. Linking compensation to assessed valuation takes into account the different economic conditions of different counties. Reasonable pay is necessary to compensate the difficult work these officials do for their communities. Testifying in person for the bill were Representative Reedy; Joe Gildehaus, Warren County ; Missouri Association of Counties; and Arnie Dienoff. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill establishes the Business Enterprise Tax Act (Section 143.3000, RSMo). Beginning August 28, 2026, a 0.75% tax must be imposed upon the taxable enterprise value tax base of every business enterprise in Missouri. The revenue generated by such tax must be deposited by the State Treasurer into the School District Trust Fund. To determine the enterprise value tax base, adjustments must be considered based on: (1) For each business enterprise, compensation derived from net earnings from self-employment; (2) For a business enterprise that is a corporation, certain dividends received from another corporation; and (3) For a business enterprise that is not a corporation, certain dividend distributions received from another business enterprise. (4) For a proprietorship, partnership, or limited liability company (LLC), fair and reasonable compensation for the actual personal services of a natural person who is a proprietor, partner, or member to the business organization?s taxable business profits. The amount of this adjustment must not exceed certain amounts. In order to determine the amount of the deductions available to business organizations, and subject to the record-keeping safe harbor described in the bill, certain standards must be used and the business organization must keep records that may be necessary to determine whether the deduction is reasonable. A business organization or group of business organizations may choose to elect to use a record-keeping safe harbor without a redetermination of the deduction. However, upon request, the business organization or group of business organizations must be required to prove an actual personal service was performed for the organization or organizations. A business enterprise claiming a deduction bears the burden of proving that certain actual personal services were provided to the business enterprise during the taxable period (Section 143.3003). A business entity that operates both inside and outside of Missouri and is subject to certain taxes in Missouri or in another state must apportion its enterprise value tax base in order to allocate a fair and equitable portion of the base to Missouri. The portion of the base from compensation, the portion of the base from interest, and the portion of the base from dividends must be apportioned in the manner described in the bill. If the method of apportionment does not fairly represent the business enterprise?s business activity in Missouri, the business entity may petition for, or the Department of Revenue (DOR) may require, the following: (1) The exclusion of one or more apportionment factors; (2) The inclusion of additional apportionment factors; or (3) The employment of another method (Section 143.3006). A business enterprise with gross business receipts that exceed $250,000 or with an enterprise value tax base that exceeds $250,000 must make a return to DOR with the schedule provided in the bill. The business enterprise must also file a declaration of its estimated business enterprise tax for its subsequent taxable period at the end of any quarter when the estimated tax is $260 or more. A business entity that is required to file a declaration must make payments of the estimated tax in certain installments. The bill provides required actions for DOR when: (1) A return shows an overpayment of the tax due; and (2) The Department believes a business enterprise failed to file a return or include part of its enterprise value tax base in the filed return (Section 143.3009). A business organization must file an election with DOR to be a qualified investment company and must file a report that provides certain information. The report or copy of the Federal income tax return must be filed within 30 days following the filing of the Federal income tax return with the Internal Revenue Service (IRS). The election allowed in this bill may be terminated by revoking the election by consent of the majority of the members, partners, or shareholders of the investment company or by the manager of the qualified investment company. The election allowed may also be terminated whenever the company no longer satisfies the requirements for qualification (Section 143.3012). A business enterprise must report any change in the amount of compensation, interest, or dividends as determined by the IRS in previous years to DOR. A business enterprise reporting a correction must be given notice by DOR of any adjustment to the tax due resulting from the correction within 6 months after the report is filed. A business enterprise must keep certain records to determine its tax liability, preserve the records for a period of time provided in the bill, and make the records available for inspection by DOR or authorized agents (Section 143.3015). There is currently a sales tax levied and imposed on all retail sales of food. This bill provides that, beginning August 28, 2026, there must no longer be a State sales or use tax levied or imposed on any retail sale of food in Missouri. The bill provides that, beginning January 1, 2027, the rate of local sales and use tax imposed on all retail sales of food must be reduced in four equal increments over a four-year period. Beginning January 1, 2031, there must no longer be local sales or use tax levied or imposed on the retail sale of food in Missouri (Section 144.014). This bill is similar to HB 2079 (2026) and SB 57 (2025).

COMMITTEE ACTION: Voted "Do Pass" by the Special Committee on Intergovernmental Affairs by a vote of 14 to 1. This bill provides that in instances where a State agency subgrants or allocates public funds to local governments, regional councils of government, other local groups, or private or semiprivate institutions or agencies, the State Auditor will have the authority to examine the books and records of the recipient of the funds to the extent necessary to supervise the receipt and expenditure of public funds and to determine proper use in accordance with State and Federal laws and regulations. PROPONENTS: Supporters say that the bill gives the Auditor power to audit subgrantees; when complaints come in about funding of groups or a vendor working with the department, currently the Auditor has to spend time and resources auditing the whole department but this would let him audit the specific group, vendor, or program in question; this is more efficient and lets them better investigate complaints coming in from the whistleblower hotline. This will be more efficient with resources; the sponsor has been working with the Auditor?s office. Currently, if a whistleblower submits a complaint on a subgrantee, the Auditor sends an investigative letter to the State agency; with this bill, they would not need to audit the entire program, but look into just one subgrantee. This would be if they think there is just one bad actor, the Auditor could still conduct a full audit if they think there are bigger issues within the program or department. Testifying in person for the bill were Representative Martin; Arnie Dienoff; and Brandon Alexander, Missouri State Auditors Office. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill requires the Department of Transportation to obtain consent from the governing body of the local county, city, town, or village before constructing a roundabout on a Federal highway, State numbered highway, or State route. The county, city, town, or village will have 30 days to report their decision to the Department. This bill is similar to HB 1484 (2025).

Currently, a tax of 29.5 cents per gallon is levied and imposed on motor fuel. A taxpayer may apply for an exemption for motor fuel for vehicles weighing 26,000 pounds or less. This bill establishes a special trust fund, the "Motor Fuel Tax Fund of 2021". The bill deposits 12.5 cents per gallon of this tax into the Fund. The motor fuel tax exemption will be paid out of the Fund, and any moneys in the Fund not claimed and refunded to taxpayers under the exemption will remain in the Fund and be subject to appropriation by the General Assembly for road and bridge projects for State-owned infrastructure.

Currently, motor fuel is exempt from fuel tax, and an exemption and refund may be claimed by a taxpayer if the tax has been paid and no refund has been previously issued. These exemptions and refunds are currently issued on a fiscal year basis. Beginning January 1, 2027, exemptions and refunds will be based on the tax year. To claim an exemption and refund, a person may elect to proceed in one of the following ways: (1) For a receipt-based exemption and refund, a person shall present a statement containing a written verification that the claim is made under penalty of perjury and that states the total fuel tax paid in the applicable tax year for each vehicle for which the exemption and refund is claimed. The claim statement may be submitted electronically and shall contain information specified in the bill; or (2) For a standard refund, at the time a person files his or her Missouri income tax return, a person may select to claim the exemption and refund applied as an immediate refund or applied as a credit against the person's Missouri income tax liability. A person claiming a standard refund shall not be entitled to claim a receipt-based refund for the same tax year. The standard refund shall be allocated as follows: (1) For the 2026 tax year, $30; (2) For the 2027 tax year, $45; (3) For the 2028 tax year, $60; (4) For all tax years beginning on or after January 1, 2029, $75. The Department of Revenue shall provide a form for taxpayers to make clear their election of either a receipt-based exemption and refund or a standard refund. The form shall be filed with the taxpayer's Missouri Income Tax Return and require that certain information be disclosed, as specified in the bill. The exemption and refund shall be paid out of the proceeds of the additional tax under Subsection 3 of Section 142.803, RSMo. If the amount of refunds claimed in a tax year exceeds the tax collected for the tax year, refunds shall be allowed based on the order in which they are claimed.

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).

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).

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).

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).

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Crime and Public Safety by a vote of 12 to 4 with 1 member voting present. 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. PROPONENTS: Supporters say that this is a constitutional amendment that would require the removal of elected county sheriffs, other than charter counties, to be initiated by the Attorney General. The sheriffs remain accountable to the voters and they are still subject to removal through the proper channels. Sheriffs should not be appointed, selected, or chosen by the political lobby. They should be elected by and should answer to the people. That is how a constitutional republic should work. In times of crisis there should be no question about who is in charge. This protects sheriffs from political retaliation. Testifying in person for the bill were Representative Cook; Kristine Bunch; Arnie Dienoff; and Michael Bonham. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

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).

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).

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).

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.

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).

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).

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).

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.

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.

Upon voter approval, this constitutional amendment exempts disabled veterans from paying personal property taxes. The disabled veteran qualifies for the exemption if her or she: (1) Is a resident of this state; (2) Has been separated under honorable conditions from active service in any branch of the Armed Services, any reserve component of the Armed Forces, the National Guard, or any defense force of this State; and (3) Has been certified by the United States Department of Veterans Affairs or its successor agency to be in receipt of disability compensation at the 100% rate as a result of a service-connected disability claim allowed by the United States Department of Veterans Affairs. This bill is similar to HJR 66 (2025).

Upon voter approval, this constitutional amendment changes the name of the State Tax Commission to the State Assessment Commission.

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Property Tax Reform by a vote of 14 to 3. The following is a summary of the House Committee Substitute for HJRs 148 & 111. 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 expire the Kansas City Public Schools exemption on December 31, 2026. Beginning January 1, 2027, the operating levy of the Kansas City Public School District must be set to $4.9599 per $100 of assessed valuation. Beginning January 1, 2028, the operating levy of the Kansas City Public School District must be subject to adjustments 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 amendment 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 amendment. This amendment provides that new construction and improvements must be included in this calculation of the assessed valuation. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that the bill ensures the Kansas City Public Schools can be subject to the Hancock Amendment without needing to rollback to a previously lower tax levy. Those in support of the bill state that Kansas City Public Schools wants to get to the point where it is adjusting its property tax levies in the same way as other school districts in Missouri. Supporters of the bill say this is good for taxpayers in the Kansas City School District boundaries. Testifying in person for the bill were Representative Taylor; Dan Hutton, State Ombudsman - State Tax Commission; and Arnie Dienoff. OPPONENTS: Those who oppose the bill say that Kansas City Public Schools planned to put the tax rate on the ballot on its own, but this bill is another mandate by the state to Kansas City Public Schools. Opponents state this bill will force Kansas City Public Schools to set a lower property tax levy, which will harm the educational system for Kansas City Public Schools and local charter schools. Those who oppose the bill say it will create issues at the state and local level by including new construction and improvements in the calculation of assessed valuation. Opponents also say debt service is already limited in other ways. Testifying in person against the bill were Richard Sheets, Missouri Municipal League; Shana Long, Kansas City Public Schools; Dr. Jennifer Collier, Kansas City Public Schools; and Mike Lodewegen, Missouri Council of School Administrators. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

Currently, if the assessed valuation of property, excluding the value of new construction and improvements, increases by a larger percentage than the increase in the general price level from the previous year, the maximum authorized current levy applied must be reduced to yield the same gross revenue from the property. This limitation does not apply to taxes imposed that are related to bonds or indebtedness. Upon voter approval, this constitutional amendment repeals the exclusion of property taxation related to bonds or indebtedness. This amendment also provides that, if the total assessed valuation of real property increases by a larger percentage than the percentage increase in the general price level from the previous year, the increase in the total assessed valuation must be limited to the percentage increase in the general price level from the previous year. If the total assessed valuation increases by less than the general price level from the previous year, there must be no increase in the total assessed valuation when equalized. The calculation of total assessed valuation of real property no longer excludes the value of new construction. The amendment provides that, if the assessed valuation of a subclass of real property increases by any percentage over the previous year, the maximum authorized current levy applied to the subclass must be reduced to yield the same gross revenue from existing real property in the subclass that could have been collected at the existing levy on the prior assessed value. However, the county or political subdivision may adjust the reduction to account for changes to the general price level. If a political subdivision needs to increase the current levy applied to a particular subclass of real property to yield the same gross revenue as would had been collected at the existing levy on the prior assessed value of the subclass, the political subdivision must submit the question to the voters on the next general election day.

Upon voter approval, this constitutional amendment authorizes the General Assembly to provide methods for a county or the City of St. Louis to eliminate the assessment and taxation of tangible personal property, if such an elimination is approved by the qualified voters of the city or county.

Upon voter approval, beginning January 1, 2027, this proposed constitutional amendment provides that the true value in money for the assessment of residential real property that has been maintained by the homeowner as his or her primary residence must be deemed to be the same value determined at the most recent previous assessment of the property. The proposed constitutional amendment also provides that the assessed valuation of such residential real property can be increased by no more than 5% each year from the assessed valuation of the property determined at its most recent previous assessment. The assessed valuation can be increased by more than 5% under the following circumstances: (1) The increase reflects the value added to the residential real property as a result of new construction or improvements made to the property as determined by the county appraisal system; or (2) The increase reflects the true market value of the residential real property after it has been transferred or sold through legal means. In this circumstance, the true value in money must reflect the true market value of the residential property for the first new assessment or reassessment year of such property under this new ownership before the above limitation on increases apply to such property. The provisions in this subsection must not affect the ability of an assessor to decrease the assessed value of any residential real property. This bill is similar to HJR 89 (2025).

Upon voter approval, this constitutional amendment replaces the state individual and corporate income tax and state sales and use tax with a flat sales tax of 5.11% on retail sales of new tangible personal property and taxable services beginning January 1, 2028. The General Assembly can make one adjustment to the rate after the imposition of the flat sales tax rate to ensure that the tax is revenue-neutral and that the amount of revenue received is substantially equal to the amount of revenue lost. Local political subdivisions must recalculate local tax rates so that they produce the same or substantially similar revenue as collected in the immediate previous fiscal year. Exemptions from taxes described in this program can be adopted by a two-thirds vote of the elected members of both chambers of the General Assembly and the approval by the Governor. The rates of taxation under this program will undergo a one-time recalculation that will take into account any adjustments in the tax base. This recalculation must lead to tax rates that will produce revenue substantially equal to the amount of revenue received under the prior tax rates. These new tax rates must be recalculated in the same manner if the rate of tax levied is to be readjusted. The taxes that are to be replaced by this program are as follows: (1) Withholding taxes, and individual and corporate income taxes; (2) Corporate franchise and bank franchise taxes; and (3) All existing state sales and use taxes. The Department of Revenue will determine a method for providing an annual sales tax rebate for each qualified family. Such rebate will be equal to the product of the rate of sales tax established under this program and the appropriate annual poverty guidelines. The term "qualified family" will mean one or more family members, including a spouse, child, stepchild, grandchild, parent, grandparent, brother, sister, or any such relations. This bill is similar to HJR 50 (2025).

This bill requires any election on a question that raises property taxes, authorizes a bond that is funded by property taxes, or reauthorizes an existing property tax to be voted on by at least 20% of the voters eligible to vote on the question and to receive a majority of the votes cast on the question, in order to pass.

Upon voter approval, this constitutional amendment would repeal an existing provision of the Missouri Constitution requiring all property taxes to be payable during the fiscal or calendar year in which the property was assessed.

This resolution provides that state and local sales and use taxes may be expanded by legislation to impose taxes on transactions involving any goods or services for the purpose of reducing and eliminating the State resident individual income tax. Any increase in tax or revenue due to legislation aiming to reduce and eliminate the State individual income tax must be exempt from certain provisions of the Missouri Constitution that are related to state tax limitations.

Upon voter approval, this constitutional amendment would require the charter of St. Louis County to provide that the circuit clerk of St. Louis County be an elected officer.

HCS HJR 169 -- STATE REVENUE (Murphy) COMMITTEE OF ORIGIN: Standing Committee on Ways and Means Upon voter approval, this constitutional amendment establishes the "Taxpayer Protection Act". The provisions of this amendment must be in addition to the limits, requirements, and other provisions of the Hancock Amendment. Other limits on district revenue, spending, and debt must only be modified by future voter approval. This amendment provides further provisions related to individual or class action enforcement suits. The amendment provides that, when annual district revenue is less than annual payments on certain general obligations, certain requirements for districts must be suspended to address the deficiency. This amendment provides that ballot issues brought under certain requirements must be decided in a regularly scheduled state general election, general municipal or local district election, or on the first Tuesday after the first Monday in November of odd-numbered years. Any district, as defined in the amendment, may consolidate certain ballot issues and voters may approve a delay of up to four years in voting on ballot issues. At least 30 days before a ballot issue election brought under the requirements of the amendment, the district must mail a title notice or set of notices addressed to all registered voters at each address of one or more active registered electors. Title notices must have a certain order of preference and must include certain information. Among other requirements, the title notices must include district estimates of the maximum dollar amount of each tax increase and of the district's fiscal year spending without the increase for the first full fiscal year of each proposed tax increase. Except by later voter approval, if a tax increase or fiscal year spending exceeds any such district estimates, the tax increase must be reduced by up to 100% in proportion to the combined dollar excess, and the combined excess revenue must be refunded in the next fiscal year. This excludes emergency tax revenue. For proposed district bonded debt, title notices must also include information related to the principal amount, the principal balance and repayment costs. The district's bonded debt must not be issued on terms that could exceed its share of the maximum repayment costs. Ballot titles for tax or bonded debt increases must include specified language. With two exceptions, as specified in the amendment, a district must have voter approval in advance for any: 1) New tax; 2) Tax rate increase; 3) Mill levy above the rate of the prior year; 4) Valuation for assessment ratio increase for a property class; 5) Extension of an expiring tax; or 6) Tax policy change directly causing a net tax revenue gain to any district; and 7) Creation of multi-fiscal-year direct or indirect district debt or financial obligation without adequate cash reserves Each district must reserve a certain amount of its fiscal year spending, not including bond debt service, for fiscal year 2028, fiscal year 2029, and every fiscal year thereafter to be only used during declared emergencies. This amendment prohibits emergency property taxes. Emergency taxes must be spent on specified conditions. The maximum annual percentage change in state fiscal year spending, the maximum annual percentage change in each local district?s fiscal year spending, and the maximum annual percentage change in each local district?s property tax revenue must be calculated as specified in the amendment. The calculations for maximum annual percentage change in state fiscal year spending, local district?s fiscal year spending, and local district?s property tax revenue are to be adjusted by voter- approved revenue changes. The calculations for the maximum annual percentage change in a local district?s fiscal year spending and local district?s property tax revenue are to also be adjusted by certain reductions specified in the amendment. These calculations exclude emergency tax revenue. If revenue exceeds these maximums for a given fiscal year, the excess must be refunded in the next fiscal year unless voters approve a revenue change as an offset. The amendment sets the initial district bases to the current fiscal year spending and property tax collected for tax year 2025. The district bases and limitations to spending and property tax revenue are adjusted by enterprise status and changes to bonded debt. Certain changes are exceptions to and separate from any district base. This amendment provides that additional surcharges and fees must not be implemented for the sole purpose of avoiding limits under the provisions of this amendment. If there are additional revenues from these sources, they must be included in the calculation of the spending limit. The amendment provides that, if a local district adopts or has adopted a tax abatement, such local district must add the amount of such abatement into its revenue calculation. This amendment prohibits new or increased transfer tax rates on real property, new state real property taxes, and new local district income taxes. The amendment provides that neither an income tax rate increase nor a new state definition of taxable income can be applied before the next tax year. This amendment requires valuation notices to be mailed annually and allows such valuations to be appealed annually. Additionally, property tax bills and valuation notices must include the actual value, as specified in the amendment. The amendment provides that, with exceptions as specified in the amendment, a local district is allowed to reduce or end its subsidy to any program delegated to it by the General Assembly for administration. The General Assembly may enact laws to implement the provisions of this amendment.

Currently, the Highways and Transportation Commission is in charge of the Department of Transportation and the state highway system. Upon voter approval, this constitutional amendment will place the Department of Transportation under the authority of the Governor rather than the Commission, and the Department will assume the responsibilities of the Commission. This amendment specifies that the Director and Chief Engineer of the Department of Transportation will be appointed by the Governor, with qualifications to be fixed by law, and that the Highways and Transportation Commission will advise the Governor regarding transportation matters and the Department of Transportation. The amendment also exempts the Director from the constitutional requirement that selection and removal of Department of Transportation employees be without regard to political affiliation. This bill is similar to HJR 32 (2025).

SS SCS HCS HJRs 173 & 174 -- TAXATION Upon voter approval, this constitutional amendment requires the General Assembly to enact legislation to reduce and eliminate the state individual income tax by reducing the top rate of the individual income tax based on revenue growth until the tax is eliminated. Upon elimination of the individual income tax, the General Assembly is prohibited from enacting or imposing any State individual income tax. Currently, state and local sales and use taxes, or similar transaction-based taxes, may not be expanded to impose taxes on any service or transaction that was not subject to sales, use, or similar transaction-based tax on January 1, 2015. The amendment provides that the General Assembly may authorize the expansion of sales and use taxes to transactions involving any goods and services for the purpose of reducing and eliminating the state individual incoming tax and the reducing of local tax rates but only if the same legislation reduces the top rate of the state individual income tax by an amount that is at least substantially equal to the revenues generate by the expansion of the sales and use tax or increase in the state sales and use tax rate. If such legislation is enacted within five years of the effective date of this amendment, it shall not be considered new annual revenue for the purposes specified in the amendment. Beginning 12 months after the effective date of any law expanding the sales and use tax base, any political subdivision that imposes a sales and use tax must adjust one or more specified tax rates or levies to reduce revenue generated in an amount equal to 97% of the additional revenue produced by the expansion. Beginning 12 months after the effective date of any law expanding the sales and use tax base, each sales and use tax rate imposed directly by the Missouri Constitution, except the rate imposed under Article XIV of the Missouri Constitution, must be reduced in the manner provided by law to offset the additional revenue generated by the expansion, as determined by the State Auditor. The amendment includes ballot language for this proposed constitutional amendment.

This constitutional amendment provides that, if all revenue triggers established by law to reduce and eliminate the current individual income tax are met and the top individual income tax rate is reduced below 1.4%, no state individual income tax will be imposed beginning January 1, 2031. The amendment authorizes state and local sales and use taxes to be expanded by legislation to impose taxes on transactions involving any goods or services for the purpose of reducing and eliminating the state resident individual income tax. Beginning July 1, 2029, this amendment requires any political subdivision that imposes a sales or use tax to adjust one or more of the following to reduce the amount of revenue generated to a level described in the bill: (1) Sales or use tax rate; (2) Any personal property tax levy; (3) Residential real property tax levy; or (4) Any earnings tax. Beginning July 1, 2029, the amendment requires each sales and use tax rate imposed by the Missouri Constitution to be adjusted as specified in the bill. By July 1, 2028, the state auditor must determine such reduced rates that will go into effect January 1, 2029. This amendment exempts any tax or revenue increase from legislation enacted to reduce and eliminate the state individual income tax within a set time from the requirements of certain limitations provided in the Missouri Constitution. The resolution provides ballot language for this proposed constitutional amendment.

Upon voter approval, this proposed constitutional amendment requires that 1% of the net proceeds of the fuel tax be distributed to counties based on the number of acres of property assessed as agricultural property. The amendment specifies that the State Road Fund will be subject to appropriation by the General Assembly, rather than standing appropriated without legislative action. The amendment removes the stipulation that the remaining balance of the State Road Fund after required distributions must be used and expended in the sole discretion of and under the supervision and direction of the Highways and Transportation Commission. The Statewide Transportation Improvement Plan must be used to establish priorities for project and program funding for the Department of Transportation. This bill is similar to HJR 21 (2025) and HJR 127 (2024).

Upon voter approval, this proposed constitutional amendment requires that 1% of the net proceeds of the fuel tax be distributed to counties based on the number of acres of property assessed as agricultural property. The amendment specifies that the State Road Fund be subject to appropriation by the General Assembly, rather than standing appropriated without legislative action. Additionally, the Statewide Transportation Improvement Plan must be used to establish priorities for project and program funding for the Department of Transportation. This bill is similar to HJR 21 (2025).

Upon voter approval, this constitutional amendment requires any bill introduced by the General Assembly that creates or modifies a local mandate to include a local government fiscal impact statement. The statement must identify the categories of local governments affected, estimate the anticipated cost to each, and identify the source and sufficiency of any proposed State funding or support. This amendment prevents any bill affected by this requirement from being voted out of committee prior to the public availability of the fiscal impact statement. The amendment provides that no local government is required to implement or administer a local mandate unless State funding has been made available to the local government. If funding is not appropriated or insufficient, a local government can suspend the mandate. This amendment also places several requirements on any State law requiring local administration, as provided in the resolution.

This resolution exempts all tangible personal property owned by an individual who is at least 65 years old from any State or local tangible personal property tax.

Upon voter approval, this constitutional amendment subjects the State Road Fund to appropriation by the General Assembly. This bill is similar to HJR 83 (2025).

Upon voter approval, this proposed Constitutional amendment would authorize the expenditure of state funds by the Department of Transportation for use in constructing and operating toll roads approved by the Federal government and the General Assembly on interstate or four-lane roads with the restriction that toll rates be set by the Missouri Highways and Transportation Commission subject to legislative approval and that tolls be collected only at the entrances to interstates or four-lane roads. Revenues collected from such tolls will not be included within the definitions of the following terms in the Constitution of Missouri: (1) "Total state revenues" under Article X, Section 17; (2) "New annual revenues" under Article X, Section 18(e); or (3) "Expenses of state government" under Article X, Section 20.

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

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

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

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

SS#3 SB 888 -- THE CRIMINAL JUSTICE SYSTEM FINGERPRINTING OF JUVENILES (Section 43.503, RSMo) Currently, an arresting officer is required to take fingerprints to be sent to the central repository if an individual under 17 years of age, who is not currently certified as an adult, is taken into custody for an offense that would be a felony if committed by an adult. This bill requires that an officer take fingerprints from an individual under 18 years of age for an offense that would be one of the following if committed by an adult: (1) A class A or B felony; (2) A felony sexual offense; or (3) Two felony offenses arising from distinct acts committed within one year of each other. This bill also repeals a provision that requires fingerprint cards to be made in a manner that does not reveal the juvenile's name to the central repository. Records of a juvenile who has been fingerprinted must be closed records. JUVENILE DETENTION (Section 211.021, 211.331, 211.341, 211.342, & 211.436) The bill defines "juvenile detention facility" and specifies that such facilities do not include a jail or other adult detention facility unless the juvenile is 17 years of age or older or unless the juvenile detention facility is operated, administered, and staffed separately and independently of a jail or other adult detention facility and used exclusively for the lawful custody and treatment of juveniles. A juvenile detention facility may be located in the same building or on the same grounds as a jail or other adult detention facility if there is specified separation between the facilities, programs, and staff for adults and juveniles. Currently, circuit judges of a judicial circuit can establish a place of juvenile detention for the counties within the circuit court. This bill provides instead that the governing body of a county may provide for juvenile detention in coordination with all other counties within the same circuit court or with all counties of the same circuit court and all counties of an adjoining circuit court. The county governing body must approve an ordinance, order, or resolution authorizing a place of detention, must approve an agreement between the counties, as specified in this bill, and must notify the presiding circuit judge. The operation and support of a juvenile detention facility authorized pursuant to this bill must be regulated in accordance with the rules and standards of the Supreme Court of Missouri under the governance of the circuit judge. If two or more counties of adjoining judicial circuits have authorized a place of detention, the circuit judges must jointly govern the affairs of the place of detention. Furthermore, the counties authorizing a place of detention pursuant to this Section may impose, by order, a sales tax up to 1% on all retail sales after receiving voter approval, and the proceeds of the sales tax must be used for providing a juvenile detention facility while the tax is in effect, as specified in the bill. This bill provides that a child must not be placed in leg restraints unless they are charged with a class A or class B felony or they are determined to be an immediate safety or flight risk by the official overseeing their custody. CERTIFICATION OF A JUVENILE AS AN ADULT (Section 211.071) Currently, if a petition or motion to modify alleges that a child between 14 and 18 years of age has committed a felony offense, the court may, upon its own motion or motion by the juvenile officer, the child, or the child's custodian, order a hearing, and exercise its discretion to dismiss the motion or petition to modify and order the child to the court of general jurisdiction. This bill modifies the provision so that it applies to offenses that are a class A or B felony, a felony sexual offense, or three felony offenses arising from distinct acts committed within 180 days of each other. Under this provision, the office of the prosecuting or circuit attorney will also have the authority to make such a motion and present evidence at any hearing held on their motion. The bill provides that when a juvenile officer forwards to the prosecuting attorney a class A or B felony that is not certified, the prosecuting attorney must notify the juvenile officer within 14 days of the decision to certify the case. Currently, the juvenile officer may consult with the prosecuting attorney concerning any offense for which the child could be certified as an adult. This bill requires the juvenile officer to consult with the prosecuting or circuit attorney. Additionally, the prosecuting or circuit attorney must be provided with police reports, reports of the juvenile or deputy juvenile officer, statements of witnesses, a copy of the completed Missouri Juvenile Detention Assessment Form (JDTA) that was used in determining detention, and all other records or reports relating to the offense alleged to have been committed by the child. Use of the JDTA to determine that a child may be held must be used as a guideline and will not be mandatory. Under this bill, the juvenile officer must consider all legally sufficient charges submitted by law enforcement when utilizing the JDTA form and must provide a copy of the form to the law enforcement agency once a determination has been made. The bill requires law enforcement agencies who detain juveniles for offenses where fingerprinting required to collect fingerprints and forward detention information to the central repository. Juvenile officers and the courts of jurisdiction over juvenile offenders must share adjudication, delinquency, and custody information with the Missouri Uniform Law Enforcement System and such information must be accessible by criminal justice and law enforcement agencies. Such records maintained by the central repository must be closed. JUVENILE COURT PROCEEDINGS (Section 211.319) This bill provides that juvenile court proceedings for criminal offenses will not be open to the general public. PRISON TERMS (Section 217.362, 217.690, 217.760, 557.011, 557.021, 558.011, 558.016, 558.019, 558.026, 558.046, 559.115, 566.125) The bill repeals provisions that do not consider an offender's first incarceration in a Department of Corrections (DOC) long- term substance abuse program or 120-day program as a previous prison commitment for the purpose of determining a minimum prison term. Currently, any felony offense that is defined outside of this code without a penalty provision is a class E felony. This bill adds that any such offense must also be subject to the imprisonment terms of Chapter 558. Currently, when a person is found guilty of a felony and sentenced, there is a certain percentage range of the sentence that must be served prior to parole eligibility. This bill repeals such provisions and provides that offenders must serve the following percentage of the imposed term prior to eligibility for parole based upon the felony classification as follows: Class A: 70% Class B: 50% Class C: (1) 40% for an offense that requires registration as a sex offender; (2) 30% for a first offense that does not require registration as a sex offender; (3) 35% for a second such offense; and (4) 50% for a third or subsequent such offense Class D: (1) 25% for an offense that requires registration as a sex offender; (2) 20% for a first offense that does not require registration as a sex offender; (3) 25% for a second such offense; and (4) 50% for a third or subsequent such offense Class E: (1) 25% for an offense that requires registration as a sex offender; (2) 15% for a first offense that does not require registration as a sex offender; (3) 20% for a second such offense; and (4) 50% for a third or subsequent such offense This bill also removes references to the minimum percentage ranges and replaces them with references to the eligibility percentages established in these provisions. Where a person is sentenced to concurrent sentences, such person must serve the eligibility percentage of the longest sentence prior to parole eligibility. A person that is sentenced to consecutive sentences must serve the minimum percentage for each felony prior to parole eligibility. Currently, there are certain offenses that contain higher parole eligibility percentages than those listed above. These higher percentages are unaffected by these new eligibility percentages, as are offenses where a suspended imposition of sentence is imposed or where the matter is referred to an adult treatment court. Where a person is sentenced to the term of imprisonment for a higher class than the one for which they were found guilty due to their status as a prior or persistent offender, they must serve the parole eligibility percentage of the higher class. Any person found guilty of a dangerous felony must be required to serve 85% of the given sentence prior to parole eligibility. This bill provides that a sentence of life imprisonment must be calculated to be 30 years. Any sentence that is over 75 years must be calculated to be 75 years. Currently, a court may sentence a person to an extended term of imprisonment if certain conditions are made. This bill requires that the court sentence a person to an extended term of imprisonment if certain conditions are met. Sections 558.011 and 558.019 have a delayed effective date of January 1, 2028. DANGEROUS FELONIES (Section 556.061) This bill modifies the definition of "dangerous felony" to include statutory rape in the first degree and statutory sodomy in the first degree. The requirement that the victim of statutory rape in the first degree or sodomy in the first degree be under 12 years of age for the offense to be a dangerous felony is removed. A person found guilty of a "dangerous felony" is required to serve 85% of their sentence prior to eligibility for parole. Additionally, the bill includes the following offenses in the definition of "dangerous felony": (1) Abuse through forced labor; (2) Trafficking for the purposes of slavery, involuntary servitude, peonage, or forced labor, or the attempt of such offense; (3) Trafficking for the purposes of sexual exploitation, or the attempt of such offense, when the offense was effected by force, abduction, or coercion; (4) Sexual trafficking of a child in the first degree; (5) Sexual trafficking of a child in the second degree; (6) Third offense of failing to register as a sex offender; and (7) Endangering the welfare of a child in the first degree. CONDITIONAL RELEASE (558.011) This bill provides that conditional release terms must not apply to any person that commits certain class A or B felony offenses after January 1, 2028. Under this bill, conditional release provisions are removed from certain sexual offenses and offenses involving children. JAIL TIME CREDIT (Section 558.031) This bill modifies jail time credit. This bill requires the form developed by the Office of the State Courts Administrator for offenders committed to DOC to include a sentencing calculation, including jail time credit supplemented by a certificate of a sheriff or custodial officer. The bill further requires the court, when pronouncing a sentence, executing a suspended sentence, or suspending the imposition of a sentence, to record as part of the judgment, the number of days before the pronouncement of the sentence that the person was in custody related to the offense. Time in custody related to an offense means the time in which the offense was charged in a criminal proceeding, an arrest warrant was issued and served upon the person, and includes time served on house arrest. Time when a person was out on bond or otherwise released is not to be included. Under this bill, the court can take judicial notice of any time the defendant has served in custody by comparing arrest warrant service dates with files of release. Any defendant that was held in a juvenile detention facility prior to adjudication to stand trial as an adult may make a motion to receive credit for time served in such facility. Credit for time spent in prison, jail, or custody after an offense occurs but before commencement of a sentence is currently mandatory and the total amount of credit awarded must not exceed the number of days spent in prison, jail, or custody. The bill removes these two provisions. Under this bill, a person may only challenge jail time credit awarded or not awarded by filing a petition for a writ of habeas corpus. These provisions have a delayed effective date of January 1, 2028. CRIMINAL OFFENSES (Section 566.030, 566.032, 566.060, 566.103, 566.203, 566.209, 566.210, 566.211, 568.045, 568.060 & 589.425) Currently, the offense of rape in the first degree has a penalty of five years unless certain factors are present. This bill modifies this provision by classifying it as a class A felony and increasing the penalty to 10 years but not more than 30 years. Currently, if rape in the first degree is an aggravated sexual offense the authorized term of imprisonment is life imprisonment or a term of years not less than 15 years. This bill removes "a term of years not less than 15 years" and adds "life imprisonment without eligibility for probation or parole. Currently, a person that was found guilty of rape in the first degree when the child was less than 12 years old, was not eligible for probation or parole until the offender has served at lease 30 years of their sentence or has reached the age of 75 years and served at least 15 years of their sentence. This bill removes the eligibility for probation or parole. The authorized term of imprisonment for statutory rape in the first degree, currently, is life imprisonment or a term of years not less than five years. This bill replaces five years with 10 years. Currently, if statutory rape is an aggravated sexual offense the penalty is life imprisonment or a term of years not less than 10 years. This bill replaces the 10 years with 15 years. Currently, a person that is found guilty of sodomy in the first degree when the child was less than 12 years old, must be sentenced to life imprisonment and is not eligible for probation or parole until the offender has served at least 30 years of their sentence or has reached the age of 75 years and served at least 15 years of their sentence. The bill removes the eligibility for probation or parole. Currently, the offense of promoting online sexual solicitation is an unspecified felony punishable by a fine. This bill provides that the offense must be a class E felony, and is punishable by imprisonment, fine, or both. Currently, the offense of abusing an individual through forced labor carries a penalty of five years to life imprisonment if death results from the offense or if the offense includes kidnapping or an attempt to kidnap, sexual abuse punishable by a class B felony, or an attempt to kill. This bill increases the penalty to 10 years to life imprisonment. This bill adds "intoxicating or inhibiting substances" to the list of means a person can use to commit the offense of trafficking for the purposes of sexual exploitation. Currently, the offense of sexual trafficking of a child in the second degree if effected by force, abduction, or coercion, carries a penalty of life imprisonment without eligibility for parole until the defendant has served at least 25 years. This bill modifies that provision by requiring that the defendant serve at least 85% of a life sentence. Currently, a person commits the offense of endangering the welfare of a child if the person commits certain acts to a child that is less than 17 years old. This bill provides that a person commits the offense of endangering the welfare of a child if they commit certain acts to a child that is less than 18 years old. Currently, the offense of abuse or neglect of a child is a class D felony without eligibility for probation, parole, or conditional release until the defendant has served at least one year of their sentence. The bill removes the provision specifying probation, parole, or conditional release requires the defendant serve one year of such sentence. This bill classifies failing to register a sex offender as a third offense as a class A felony. Currently, a person convicted of failing to register a sex offender as a third offense is eligible for conditional release of parole after serving at least two years of imprisonment. This bill repeals that provision. This bill contains a severance clause.

SCS/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 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) JOSHUA NORBERG  

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

SCS/SBs 1017 & 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. (Section 144.014) This provision 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). The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020)JOSH NORBERG

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Local Government by a vote of 8 to 4. The following is a summary of the House Committee Substitute for SB 1023. 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, except for in a Boone County, where the prosecuting attorney and sheriff will remain on the salary commission. The bill makes assistant prosecuting attorneys members of the salary commission in any county that utilizes them (Section 50.333). Currently, the filing time for declarations of candidacy for offices in political subdivisions or special districts not otherwise specified in law or charter is from the 17th Tuesday prior to the election through the 14th Tuesday prior to the election (Section 115.127). This bill moves the filing time by one week, from the 16th Tuesday prior to the election to the 13th Tuesday prior to the election. The bill provides that if the 13th Tuesday prior to the election is a state or federal holiday, the closing filing date will be the next day that is not a state or federal holiday. Currently, the makeup of city-county library boards consists of nine members, with the mayor appointing four of those members if the population of the county is greater than the population of the city, and the governing body of the county appointing the other five members. This bill modifies the board makeup for the city-county library board for St. Charles. For appointments after January 1, 2027, the mayors of the four most populous cities within the county will each appoint one member to the board of trustees (Section 182.291). Currently, the fiscal years of urban public library districts are July 1st to June 30th. This bill allows the board of trustees of an urban public library district to set the fiscal year for the district (Section 182.711). Currently, public library districts in several counties are authorized to, upon voter approval, impose a sales tax of up to 0.5%. This bill allows all county to impose such a tax. The bill states that any county imposing a tax authorized under this bill before August 28, 2026, must not be required to reauthorize the tax after August 28, 2026. For such a tax imposed by St. Charles and Cape Girardeau counties, real and personal property tax levies imposed by the library district must be reduced concurrently to offset 100% of the revenue generated by the sales tax. For such a sales tax imposed by Cass and Johnson counties, the rate cannot exceed 0.33%, and the levy must be imposed concurrently with the elimination of all real and personal property tax levies imposed by the library districts (Section 182.802). Currently, a decree of dissolution to dissolve a public water supply must be passed by a majority of two-thirds of the voters of the district voting on the proposition. This bill reduces the percentage of voters needed to pass the dissolution decree to a majority of four-sevenths of the voters. This bill requires that a petition for a dissolution of a public water supply district state that an agreement for sale of the district's assets has been entered into by the board of directors contingent upon approval of the circuit court and voters. Unless the petitioners for the dissolution of the district prove that there is an agreement for sale of the district's assets entered into by the board of directors that would permit all debts and financial obligations of the district be paid in full upon dissolution and provide for the continuation of water supply to the inhabitants of the district, the petition is to be dismissed at the cost of the petitioners. At their discretion, the board of directors can approve a change in the vote threshold to a majority of four-sevenths of the voters of the district voting on the proposition for dissolution. Current law states that no district will be dissolved until after all of its debts have been paid. The court, in its decree of dissolution must provide for the disposition of the property of the district. This bill clarifies that the decree of dissolution may direct that excess funds be paid to the treasurers of the various school districts on a pro rata basis equivalent to the ratio of customers of the water supply district in the various school districts (Section 247.220). This bill preempts the field of regulating the sale of alcoholic beverages as it relates to the size of container, volume of fluid in the container, alcohol content of the fluid, and the number of containers that can be purchased per transaction. This Section of the bill contains an emergency clause(Section 311.038). The following is a summary of the public testimony from the committee hearing. The testimony was based on the Senate Perfected version of the bill. PROPONENTS: Supporters say that there's a lot of interest among library districts to diversify funding sources. Library districts are not statutorily authorized to diversify funding sources at this time. The interest in doing this is in part a result of the General Assembly's expressed interest in reducing property taxes. Any new tax levy would require voter approval. This bill allows library districts to ask their voters how they would like to fund library services. Generally, library districts enjoy strong local support. Allowing the districts to set their fiscal years also makes better sense, as the current times required by the statute don't neatly coincide with the collection of property taxes, which generally account for upwards of 90% of a library district's revenue. Testifying in person for the bill were Senator Brown; Missouri Special Districts Association; Matt Rohner, Marshall Public Library; Kansas City Public Library; John Greifzu, St. Charles City County Library; and Steven Campbell, Scenic Regional Library. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

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

SCS/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, 2027, 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.

SCS/SB 1094 - This act modifies provisions relating to elections, specifically provisions governing bond elections and publication of notice for elections.   In the case of any bond election, if an election contest is not filed within the time period prescribed by law (not later than thirty days after the official announcement of the election result), then all conditions of state election law shall be deemed to have been complied with in the issuance of the bond.   The act modifies the legal notice required for all elections by requiring local election authorities to publish notice twice in at least two qualified newspapers, except as otherwise permitted pursuant to this act, within 6 weeks prior to the election. In lieu of such requirement, election authorities have the option of mailing legal notice to each registered voter within 6 weeks of an election and publishing notice once in at least one newspaper in the county. SCOTT SVAGERA

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

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

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

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

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

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

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

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

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

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

SCS/SBs 1410 & 853 - This act modifies provisions relating to property taxes.   PROPERTY TAX DEADLINES 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)   These provisions are identical to SB 853 (2026).   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 and allows the form of the installments to be determined by the governing body of the county. (Section 139.053)   This provision is substantially similar to SB 1211 (2026) and HB 388 (2025).   DELINQUENT PROPERTY TAX NOTICES This act authorizes a collector to offer a trusted contact program to a taxpayer, who may designate one or more trusted contacts for the collector to contact in the event the taxpayer has not paid the taxpayer's property tax liability by March 1 of a calendar year. (Section 140.010) JOSH NORBERG

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

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

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

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

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

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 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). 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). 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

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

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

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

SB 1590 - This act requires the Secretary of State to begin a new series of numbers for proposed constitutional amendments only after general elections that take place in years ending in eight.SCOTT SVAGERA

SB 1622 - This act prevents any political subdivision from taking into account a protected status, such as race, religion, or sex, when awarding contracts. Intentional or knowing violations of this act are punishable by a fine of one hundred thousand dollars.TRISTAN BENSON, JR.

SB 1655 - Current law provides that the State Tax Commission shall be composed of three members, with no more than two members from the same political party. This act increases the number of commissioners to five, with no more than three members from the same political party. This act is identical to SB 1110 (2026).JOSH NORBERG

SB 1656 - 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

SB 1753 - Revenue & Transportation . REVENUE . Governor Senate GR $ 72,633,561 $ 71,996,061 FEDERAL 754,266 754,266 OTHER 843,110,651 843,110,651 . _____________ _____________ TOTAL $ 916,498,478 $ 915,860,978 . House Final GR FEDERAL OTHER . _____________ _____________ TOTAL . TRANSPORTATION . Governor Senate GR $ 257,814,777 $ 262,814,777 FEDERAL 215,701,776 215,701,776 OTHER 3,488,122,310 3,488,122,310 . _____________ _____________ TOTAL $3,961,638,863 $3,966,638,863 . House Final GR FEDERAL OTHER . _____________ _____________ TOTAL ADAM KOENIGSFELD

SB 1754 - Office of Administration OFFICE OF ADMINISTRATION . Governor Senate GR $ 393,349,161 $ 351,359,274 FEDERAL 144,050,144 144,050,144 OTHER 194,320,299 186,120,299 . _____________ _____________ TOTAL $ 731,719,604 $ 681,529,717 . House Final GR $ FEDERAL OTHER . _____________ _____________ TOTAL $ EMPLOYEE BENEFITS . Governor Senate GR $1,046,388,376 $1,088,281,376 FEDERAL 349,665,859 354,422,859 OTHER 355,137,528 355,137,528 . _____________ _____________ TOTAL $1,751,191,763 $1,797,841,763 . House Final GR $ FEDERAL OTHER . _____________ _____________ TOTAL $ ADAM KOENIGSFELD

SB 1781 - This act increases the compensation schedule for various elected county officials. Beginning on August 28, 2026, the new schedule shall be used to compute salaries, however, it shall not be implemented until the first day of the next term of office for the newly elected or re-elected county official. This act provides that any salary adjustment after August 28, 2026 shall not decrease the current salary of any official. Further, a new formula for the computation of future salary increases for elected county officials is implemented.TRISTAN BENSON, JR.

SB 1784 - This act modifies provisions relating to taxation of property.TAX BALLOT MEASURE LANGUAGE This act requires an election authority to label property tax ballot measures numerically or alphabetically. (Section 115.240) This provision is substantially similar to a provision in SB 1517 (2026) and HCS/HB 1790 (2026). This act provides that any ballot measures proposing a new or increased real or personal property tax levy shall include certain information, as described in the act. (Section 115.706)ASSESSMENT OF SHORT-TERM RENTALS This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days. (Section 137.016) This provision is identical to SCS/SBs 1066 & 1088 (2026) and SCS/HB 1086 (2025), and is substantially similar to SB 1303 (2026), SB 699 (2025), and SB 784 (2025), and to a provision in HB 660 (2025).REAL PROPERTY ASSESSMENTS Current law provides that the burden of proof to sustain a property valuation shall be on the assessor for any assessment of residential real property that is made by a computer, computer-assisted method, or a computer program. This act applies such provision to all non-agricultural real property. (Section 137.115.1(5)) Current law requires an assessor to conduct a physical inspection prior to increasing the assessed value of residential real property by more than 15%. This act applies such provision to all non-agricultural real property and requires such physical inspections to be conducted prior to July 1. The act also prohibits any increase in the assessed value of real property of more than 15% over a two-year reassessment cycle and requires any increases of 15% to be spread over the two-year cycle, as described in the act. (Section 137.115.10 to .12) Current law requires assessors to provide notice to taxpayers when the valuation of the taxpayer's real property has increased. This act requires an assessor to provide any third party documents, reports, or other data that was relied upon in the computation of assessed value. (Sections 137.180 and 137.355) These provisions are identical to SB 1521 (2026) and SB 787 (2025), and to provisions in SCS/SB 85 (2025) and HB 780 (2025), and are substantially similar to provisions in HB 1582 (2025).APPEALS OF PROPERTY ASSESSMENTS This act provides that any appeal of an assessment involving an increase of more than fifteen percent that is not disposed of by the board of equalization by September 30 shall be dismissed and the assessor's increased assessed valuation shall be void. (Section 138.010) Current law provides that a taxpayer shall prevail in any appeal of an assessed valuation for which an assessor fails to provide evidence of a required physical inspection. This act provides that, in such cases, the increased assessed valuation shall be void. This act also provides that if a taxpayer submits a written appraisal report certified by the Missouri Real Estate Appraisers Commission at least five days in advance of a board of equalization hearing, the value of the property as determined in the appraisal report shall presumptively determine the property's true value in money. (Section 138.060) This act provides that if a transfer of ownership of real property occurs after January 1 of a non-reassessment year, the new owner shall be entitled to appeal the assessed value of such property directly to the State Tax Commission by no later than December 31 of such year, regardless of whether the previous owner appealed the value of the property during the previous reassessment year. (Section 138.135) The act provides that if an assessor appeals a decision of the State Tax Commission on any grounds other than overvaluation and the taxpayer is the prevailing party, the taxpayer shall be awarded costs of appeal and attorney's fees. (Section 138.430) Current law authorizes any first class charter county or city not within a county to require, by ordinance or charter, the reimbursement of just and reasonable appraisal costs, attorney fees, and court costs resulting from hearings before the State Tax Commission for taxpayer appeals of property assessments. This act requires such reimbursements. This act also increases the maximum amount of fees to be reimbursed from $1,000 to $5,000 for residential property appeals, and from $4,000 to $5,000 for utility, industrial railroad, or other subclass three property appeals. (Section 138.434)STATE TAX COMMISSION This act provides that when the State Tax Commission equalizes the valuation of a class or subclass of property that results in an increase of more than fifteen percent, such increase shall be evenly divided between each of the successive reassessment cycles in a manner that does not cause an increase of more than fifteen percent for any two-year assessment cycle. (Section 138.390)PROTESTED PROPERTY TAXES Current law requires a taxpayer to file a written protest of property taxes with the collector at the same time such taxpayer makes full payment of such taxes. This act repeals such requirement. This act also provides that the interest due to a taxpayer whose protested taxes were distributed to a taxing authority shall be calculated from the date that the protested taxes were distributed to the taxing authority through the date of the refund. Any taxpayer determined by a circuit court or the State Tax Commission to be entitled to a refund of property taxes shall receive such refund from the collector within thirty days of the final determination of the refund amount by the circuit court or State Tax Commission. If such refund is not issued within thirty days, the taxpayer shall be entitled to interest on the refund as calculated under current law. (Section 139.031) These provisions are identical to provisions in SB 1522 (2026). This act is identical to HCS/HB 2178 (2026).JOSH NORBERG

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

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

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

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

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

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. 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

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

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

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

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

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

SCS/SJR 111 - 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.   Additionally, this amendment requires the value of new construction and improvements to be included in the calculation of total assessed valuation for the purpose of calculating property tax levies. (Section 22)   This amendment is substantially similar to HJR 148 (2026). JOSH NORBERG  

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

SJR 115 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation.INCOME TAX This amendment provides that, if all revenue triggers established by the General Assembly for the elimination of the individual income tax are met such that the top rate of tax is reduced below 1.4%, then for any tax year beginning on or after the later of January 1, 2031, or January 1 of the year in which the top rate of tax is reduced below 1.4%, no individual income tax shall be imposed by the state, provided that this provision shall not apply to any earnings tax imposed by a political subdivision or to the income tax imposed on the income of trusts, estates, or fiduciaries thereof, corporations, partnerships, limited liability companies, or any other entity other than real persons.SALES AND USE TAX This amendment authorizes the General Assembly to expand the sales and use tax base to include the ability to tax any goods and services. Beginning January 1, 2029, any county, city, town, or village imposing a sales or use tax at a rate greater than 1%, and any other political subdivision imposing a sales and use tax at a rate greater than 0.5% shall annually adjust one or more of several tax levies imposed by such political subdivision for the purpose of offsetting any additional revenue received from the expansion of the sales and use tax base. The levies that shall be adjusted are the sales and use tax rate, personal property tax levy, residential real property tax levy, or earnings tax rate. Notwithstanding such provision, no adjustment made pursuant to this provision shall result in a reduction in funding to the public schools within or serving such political subdivision. Beginning January 1, 2029, each constitutionally-imposed sales and use tax rate shall be adjusted in a manner provided by law in order to produce substantially the same amount of revenue as the median annual revenue that such tax produced for the three fiscal years ending prior to the preceding calendar year, as adjusted for inflation. The State Auditor shall determine any such adjustments. Any tax or revenue increase resulting from any general law enacted by the General Assembly for the purpose of eliminating the individual income tax, provided that such general law is enacted within three years of the effective date of this amendment, shall be exempt from Hancock limitations and from constitutional provisions relating to motor fuel tax. The Director of Revenue may promulgate rules for the purpose of clarifying and prohibiting the circumvention of the expansion of the sales and use tax base, as well as to define any terms left undefined by general law.JOSH NORBERG

SJR 117 - This constitutional amendment, if approved by the voters, establishes the "Taxpayer Protection Act". This constitutional amendment requires nonrecall petitions and referred measures to be held on a general election, a municipal election, or on the first Tuesday after the first Monday in November of odd-numbered years. The amendment authorizes districts to consolidate ballot issues and allows voters to approve delays up to four years in voting on ballot issues, provided that district actions taking during the delay shall not extend beyond that period. The amendment requires a district to mail notice to each active registered elector with specific titles, as described in the amendment. Such notices shall include a summary both for and against the proposal. In addition to existing constitutional requirements for voter approval of new or increased taxes, this amendment requires voter approval for any new tax, tax rate increase, mill levy above the prior year rate, valuation for assessment ratio increase for a property class, extension of an expiring tax, or a tax policy change directly causing a net tax revenue gain to any district. Voter approval shall also be required for the creation of any multiple fiscal year direct or indirect debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocably and held for payments in all future fiscal years. The amendment requires each district to reserve a portion of its fiscal year spending to be used only for declared emergencies, as described in the amendment. The amendment places a limit on the percentage change in state appropriations equal to inflation plus the percentage change in state population in the prior calendar year, adjusted for any revenue changes approved by voters. The amendment also places a limit on the annual percentage change in a local district fiscal year spending equal to inflation plus local growth. If revenue from sources not excluded from fiscal year spending exceeds the limits in dollars for that fiscal year, the excess shall be refunded in the next fiscal year unless voters approve a revenue change as an offset. Initial district bases shall be current fiscal year spending and property tax collected for tax year 2025. Qualification or disqualification as an enterprise, as defined in the amendment, shall change district bases and future year limits. Future creation of district bonded debt shall increase, and retiring or refinancing district bonded debt shall lower, fiscal year spending and property tax revenue by the annual debt service so funded. Debt service changes, reductions, refunds, and voter-approved revenue changes are dollar amounts that are exceptions to any district base. The amendment prohibits new or increased transfer tax rates on real property. The amendment also prohibits any new state real property tax or local income tax. The amendment authorizes districts to enact cumulative uniform exemptions and credits to reduce or end business personal property taxes. The amendment requires real estate sales prices for past or future sales by a lender or government to be kept as public records. The amendment allows a local district to reduce or end its subsidy to any program delegated to it by the General Assembly for administration. For current programs, the state may require 90 days notice and that the adjustment occur in a maximum of three equal annual installments. This amendment is identical to HJR 169 (2026).JOSH NORBERG