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.

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).

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).

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).

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).

HB 1825 -- COUNTY SALARY COMMISSIONS (Busick)

COMMITTEE OF ORIGIN: Standing Committee on Local Government

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.

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).

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).

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.

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).

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.

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).

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.

HCS HJRs 173 & 174 -- TAXATION (Davidson)

COMMITTEE OF ORIGIN: Standing Committee on Commerce

Upon voter approval, this constitutional amendment repeals Sections 4(d) and 26 of Article X of the Missouri Constitution and adopts two new sections in their place relating to taxation.

The amendment authorizes the General Assembly, when enacting any law imposing a tax measured by income, to define income by reference to provisions of federal law as those provisions may become effective from time to time, whether retrospective or prospective. The General Assembly must set the rate or rates of any such tax and may make exceptions, additions, or modifications to any federal provisions referenced in defining income.

The amendment establishes a mechanism to reduce and eliminate the state individual income tax based on increases in net general revenue collections. For a calendar year, the rate of the individual income tax must be reduced by one-hundredth of one percent if net general revenue collections in the previous fiscal year exceed by at least $20 million the amount of net general revenue collections for the fiscal year ending June 30, 2025. The amount of net general revenue collections for the fiscal year ending June 30, 2025, must be adjusted annually by the rate of inflation. If the minimum amount of net general revenue collections required to trigger a reduction is met, each additional increase in net general revenue collections in the previous fiscal year by $20 million beyond that minimum must result in an additional reduction of one-hundredth of one percent, up to a maximum reduction of one and six-tenths percent in a calendar year.

If the rate reductions required under the amendment would cause the individual income tax rate to fall below one and four-tenths percent for any tax year, the rate imposed must instead be 0%. If the reductions do not eliminate the individual income tax by January 1, 2032, the tax may continue until it is eliminated according to the revenue triggers and rate reductions established in the amendment. For any tax year beginning on or after the date the individual income tax rate has been reduced to 0%, no individual income tax may be enacted or imposed by the state. The amendment specifies that elimination of the tax does not affect the collectability of liabilities or debts for tax years beginning before the date of elimination and does not apply to an earnings tax or similar tax imposed by a political subdivision. For purposes of this provision, "individual income tax" is defined as the tax imposed on the income of natural persons under Sections 143.011 and 143.041, RSMo.

The amendment defines certain terms used in the tax reduction provisions. "CPI" is defined as the Consumer Price Index for All Urban Consumers for the United States as reported by the Bureau of Labor Statistics or a successor index. "Net general revenue collections" is defined as the total general revenue collections net of refunds for a fiscal year as officially reported to the public by a government body specified by law. "Rate of inflation" is defined as the percentage, if any, by which the CPI for the preceding 12-month period beginning September first and ending August 31st exceeds the CPI for the 12-month period beginning September 1, 2025, and ending August 31, 2026. "Twenty million dollars" is defined as the $20 million adjusted annually by the rate of inflation.

The amendment provides that 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. Notwithstanding that limitation, the General Assembly may authorize the expansion of sales and use taxes to transactions involving goods and services if legislation expressly states that the expansion is enacted for the purpose of reducing and eliminating the State individual income tax and reducing local tax rates, and the legislation includes a finding by the General Assembly that the expansion is anticipated, directly or indirectly, to lead to the reduction and elimination of the State individual income tax and the reduction of local tax rates.

Beginning January 1, 2029, any political subdivision that imposes a sales and use tax must, in the manner and frequency provided by law enacted by the General Assembly, annually adjust one or more specified tax rates or levies in order to reduce revenue generated in an amount substantially equal to the additional revenue produced by any sales and use tax base expansion authorized under the amendment. These adjustments may include changes to the rate of the sales or use tax, the operating levy for personal property taxes, the operating levy for residential real property taxes, the operating levy for all property taxes levied by a political subdivision that imposes the same rate of levy upon all taxable property, or the rate of any tax imposed on earnings. The amendment specifies that under no circumstances may a county or other political subdivision make an adjustment that results in a reduction in funding to public schools within or serving the jurisdiction. Beginning January 1, 2028, 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 adjusted in the manner provided by law to produce substantially the same amount of tax revenue as the median annual amount of tax revenue produced during the three state fiscal years ending in 2024, 2025, and 2026, after the revenue for each fiscal year is adjusted for inflation. The State Auditor must determine the reasonable estimate of the median annual revenue amount and calculate the reduced rates necessary to produce that amount.

The amendment also provides that any tax or revenue increase resulting from legislation enacted for the purpose of reducing and eliminating the state individual income tax and reducing local tax rates, if enacted within three years of the effective date of the amendment, will not be considered new annual revenue for purposes of Section 18(e) of Article X of the Missouri Constitution and will be exempt from the requirements of Article IV, Sections 30(b), 30(c), and 30(d) of the Missouri Constitution.

The amendment includes ballot language for this proposed constitutional amendment.

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

JOSH NORBERG

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

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

JOSH NORBERG

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

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

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

SS/SCS/SB 1023 - This act modifies provisions relating to funding for certain libraries.

PUBLIC LIBRARY SALES TAX

Current law authorizes public library districts in certain counties to impose a sales tax of up to 0.5%. This act adds the following counties to such list of authorized counties: Franklin, Warren, Gasconade, Crawford, Buchanan, Iron, Madison, Maries, Miller, Christian, Greene, Jefferson, Jasper, Newton, Cass, Lafayette, Johnson, Webster, Howell, Pettis, Benton, Cooper, Randolph, Monroe, Audrain, Cape Girardeau, Barry, Lawrence, Grundy, Livingston, Saline, Pulaski, Osage, Cole, Phelps, Ste. Genevieve, Morgan, Perry, Scott, Ralls, Marion, Adair, Dent. (Section 182.802)

COURT SURCHARGE FOR LAW LIBRARIES

Currently, any circuit court may collect a civil case filing surcharge of an amount not to exceed $15 for the maintenance of a law library, the county's or circuit's family services and justice fund, or courtroom renovation and technology enhancement. If the circuit court reimburses the state for salaries of family court commissioners or is the circuit court in Jackson County, the surcharge may be up to $20. This act provides that the circuit court in the City of St. Louis may charge a filing surcharge up to $20. (Section 488.426)

This provision is identical to SB 945 (2026) and SB 18 (2025), and to a provision in HCS/HB 83 (2025), SCS/HCS/HB 176 (2025), SB 352 (2025), SCS/HCS/HB 615 (2025), SB 800 (2025), HB 1512 (2024), and SCS/HCS/HB 2064 & HCS#2/HB 1886 (2024), and is substantially similar to a provision in SCS/SB 897 (2024), SB 1023 (2024), CCS/HCS/SS/SCS/SB 72 (2023), SB 252 (2023), HB 787 (2023), HCS/HB 986 (2023), HCS/HBs 994, 52 & 984 (2023), SB 1209 (2022), HB 1963 (2022), HB 143 (2021), HB 1554 (2020), HB 1224 (2019), HCS/HB 1083 (2019), HB 1891 (2018), SB 288 (2017), HB 391 (2017), and SB 812 (2016).

JOSH NORBERG

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

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

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

This act is identical to SB 831 (2025).

TAYLOR MIDDLETON

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

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

This act is identical to HB 388 (2025).

JOSH NORBERG

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

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

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

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

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

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

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

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

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

JOSH NORBERG

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

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

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

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

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

SCOTT SVAGERA

TRISTAN BENSON, JR.

This act is identical to SB 1110 (2026).

JOSH NORBERG

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

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.

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

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

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

TAYLOR MIDDLETON

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

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

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

JOSH NORBERG

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

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

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

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

JOSH NORBERG

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

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

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

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