MACOG - Missouri Association of Councils of Government

This bill moves all local government and political subdivision elections to the State general election date, with some exceptions. For local governments that have primary elections, the date of the primary is moved to the State primary election date. The following elections are not included in the provisions of the bill: (1) Special elections to fill a vacancy, break a tie, or decide an election contest; (2) Bond elections necessitated by natural disasters and other emergencies; and (3) Elections in charter counties and charter cities.

This bill allows county auditors in charter counties to audit political subdivisions and local government entities located primarily within that county if the auditor believes an improper governmental activity has occurred. The auditor can also conduct performance audits according to professional auditing standards. An auditor conducting these audits must fund them from the auditor's budget. A county auditor will have access to all records and documents relevant to conduct an audit.

This bill specifies that the Department of Natural Resources must use no less than 10% of any money appropriated for the development of the Rock Island Trail State Park to address adjacent landowner concerns, including fencing, crossings, drainage, safety, and security. This bill is similar to HB 62 (2025).

This bill provides that if a port authority created as a political subdivision purchases or leases real property located within an adjoining municipality or state, such real property is deemed included within the port district and the port authority can exercise its powers there. Under this bill, if a port authority purchases or leases certain real property located within adjoining municipalities or states, the real property must be deemed included within the port district as described in the bill (Section 68.015). The bill permits every approved local and regional port authority to acquire, own, lease, sell, mortgage, encumber, or otherwise dispose of interest in real property in adjoining municipalities and states; to create and operate agencies and departments as necessary; establish port rangers; contract with other port authorities; and to perform other acts as necessary (Section 68.025). This bill prohibits the use of certain State funds for housing authority purposes. The bill allows a department or office receiving an appropriation of State funds for a project to be undertaken by a port authority to, by agreement, advance the designated funds to the port authority in that fiscal year in lieu of providing the funds on a reimbursement basis. The port authority will be required to repay the funds in the event it violates the requirements of the agreement. In lieu of designating moneys to the port authority, the department or office of the State are also allowed to designate moneys with a financial institution or escrow agent to be held and disbursed, subject to the terms of an agreement (Section 68.035). The bill provides that failure of a port authority to include a statement that the state is not liable on bonds of a port authority as required by law will not invalidate the bonds or render the state liable on the bonds (Section 68.040). This bill allows commissioners of port authorities to serve until a successor has been appointed. In the event the county or city that creates the port authority operates under a charter form of government, the method of appointment, required qualifications, salaries, and powers, must be provided in the charter. The bill permits a board of port authority commissioners to determine the qualifications, salaries, powers, and duties of the board in its bylaws if the governing body of the county or municipality that created the port authority fails to do so. The bill specifies the method for removing a member of a board of port authority commissioners (Section 68.045). This bill authorizes port authorities to use additional procurement methods authorized by State law (Section 68.055). Currently, any expenditure by a port authority over $25,000, including professional service contracts, must be competitively bid. This bill raises that amount to $75,000, and requires newspaper notification of these bids be no fewer than 20 days prior to awarding the contract. The port authority will also have the authority to reject bids or proposals and to readvertise the work or proposed purchase (Section 68.057). The bill provides that the boards of existing port authorities can apply to the State Highways and Transportation Commission for approval of a regional port authority, as detailed in the bill (Section 68.060). The bill modifies the definition of "new job" as currently defined in the Advanced Industrial Manufacturing Zones Act (AIM Zone) and specifies that only jobs created after the date of the establishment of the AIM zone can be considered new jobs, with the exception of certain jobs determined by the Missouri Department of Economic Development (Section 68.075). This bill allows records and documents submitted to a port authority pertaining to a business prospect the authority is negotiating to be considered closed records for the purposes of public disclosure law (Section 68.085). Under current law, "consent" is considered the written acknowledgment and approval of the creation of a district by the owners of real property collectively owning more than 60% of the assessed value of the real property within the boundaries of the proposed district, and more than 60% per capita of the owners of property within those boundaries. This bill lowers 60% to 50% in both instances (Section 68.205). The bill exempts consideration of a petition by the circuit court if the port authority is the owner of all real property within the district for which a change has been proposed or if 100% of the owners of all real property within the district have consented in writing to the project (Section 68.253). This bill is similar to SCS HCS HB 1346 (2025).

This bill requires a community improvement district to provide notice to the governing body of the municipality in which the district is located of planned meetings at least 10 calendar days prior to the meeting and any associated meeting agendas at least three days before the meeting. If a district calls an emergency meeting, it must provide notice as soon as possible. The bill adds the list of dates and locations of each meeting of a community improvement district board to the list of items contained in a report that a district is required to provide to the municipal clerk, Department of Revenue, the State Auditor, and the Department of Economic Development. The report must include an affidavit signed by a board member under penalty of perjury that the information is accurate. This bill requires the State Auditor to calculate a compliance grade for community improvement district reporting compliance. The Auditor's office will post the grade on its website no later than 30 days after the reporting deadline. If a community improvement district fails to achieve a compliance grade of at least 80% it can be terminated, or its board may be dissolved. A terminated district must immediately cease collecting any tax it is authorized to impose, settle its debts, and return all remaining money to any entity taxed by the district. The governing body of a municipality will not be obligated or liable for any terminated district's remaining indebtedness, inaction, failure of fiduciary responsibility, fraudulent activity, or other encumbrance of such terminated district. This bill is the similar to HB 1416(2025).

Currently, a county that has adopted the Alternative County Highway Commission under Sections 230.200 to 230.260, RSMo, can only abolish it by a vote of the people. This bill adds a vote of the governing body of the county as an additional method. Currently, once abolished, or in counties that did not adopt the Alternative County Highway Commission, the county must retain the County Highway Commission under Sections 230.010 to 230.110. This bill allows the county to adopt the County Highway Commission or the county road overseers provided under Sections 231.010 to 231.130. This bill is the same as HB 1161 (2025).

This bill establishes the "Workforce Housing Tax Incentives Program" within the Department of Economic Development. To be eligible for the Program, proposed housing projects must meet at least one of three specified dwelling unit minimums; projects consist of three types of rehabilitation and two project types that relate to greenfield sites. The bill specifies maximums for average dwelling unit costs for the project type and location. The Department must primarily consider the most recent annual Census Bureau Building Permits Survey and historical program data in determining the maximum average dwelling unit cost. The units must meet the Federal housing quality standards in the Federal code (24 CFR 982) and all applicable local safety standards (Section 620.2024). Housing businesses must apply to the Department, as specified by rule, to access the Program's tax incentives. Applications must include: (1) Information about local participation in the project, which includes a supporting resolution by the governing body of the community where the housing project will be located, and documentation of local matching funds of at least $1,000 per dwelling unit; (2) An agreement between the business and the Department that specifies the eligibility requirements and how they will be maintained. The business must also report any environmental or worker safety law violations within the last five years, which the Department can use to deny assistance unless it finds the violations did not seriously affect the public health, public safety, or the environment; (3) Total costs and funding sources to allow determination of adequate financing, actual dwelling unit cost, and the qualifying amount of the investment; and (4) Other necessary information required for the Department's evaluation of the application. Applications will be reviewed and scored competitively by the Department as specified in the bill. After all applications are reviewed, the Department can make a tax incentive award to a housing project, which must be approved by the Department Director. The Department must notify the housing business of the tax incentive award; the bill specifies the contents of the notice. Upon receiving the tax incentive award, the housing business must enter an agreement with the Department; the agreement identifies the award amount and date, project completion deadline, and total costs. The bill establishes two compliance fees and requires that projects be completed in three years from their registration with the Department. The Department can extend the deadline for good cause by up to 12 months, with the option for another 12 months. Upon completion of the project, the housing business must submit an examination completed by a certified public accountant, authorized to practice in this State, on standards for attestation engagements and a statement of the final amount of qualifying new investment, plus any other information the Department requires for compliance. The maximum aggregate amount of tax incentives for a housing project is $1 million. If a housing business qualifies for a higher amount than is allowed, the Department and business can negotiate an apportionment of the reduction in tax incentives between the sales tax refund and the housing investment tax credits as long as the total aggregate amount of incentives does not exceed the amount set by the bill. The incentives must be issued on a first-come, first-served basis until the maximum amount of incentives is reached. The Department must maintain a list of registered projects and projects awarded incentives; it will also establish a wait list. Failure of a housing business to complete a project or to comply with requirements can result in revocation, reduction, termination, or rescission of awards or incentives. Repayment of incentives is considered as a tax payment due and payable to the Department of Revenue. The county has the authority to recover the value of property taxes not collected as a result of exemption awarded to a business under the Program. The Department can establish a disaster recovery housing project application period after the declaration of a major disaster. The bill specifies that tax incentives will be issued on a first- come, first-served basis until the maximum amount of incentives is allocated. The bill allots $35 million to these projects, with $17.5 million for projects in small cities. All other housing projects that are not disaster recovery have a $35 million cap (Section 620.2026). A housing business can claim a refund of sales and use taxes paid prior to the completion of the housing project that are directly related to the project and specified in the project agreement. The bill establishes a process for the refund. For tax years beginning January 1, 2027, a housing business can claim a tax credit that is a percentage of the qualifying new investment for housing projects in an urban area or a small city and a disaster recovery project. The bill also allows a pro rata share of an individual's earnings from a partnership, limited liability company, S corporation, estate, or trust to a taxpayer who elects to have income taxed directly to the individual. The bill creates a procedure for including tax credit certificates with the taxpayer's tax return. Under this procedure, considerations paid for the transfer of the tax credit are not included as income or deducted from income tax under Chapter 143. Any required information, documents, or records under specified subsections is exempt from the Personal Privacy Protection Act in Section 105.1500. The provisions of the bill sunset six years after the effective date (Section 620.2028). This bill is similar to HB 240 (2025).

HCS HB 1718 -- LIMITATIONS ON AWARDS FOR CERTAIN LIABILITY CLAIMS (Hinman) COMMITTEE OF ORIGIN: Standing Committee on Insurance This bill modifies section 537.610, RSMo, by specifying that the applicable liability limit for a claim against the State or political subdivision is the limit in effect on the date of the accident or occurrence giving rise to the claim.

This bill establishes basic requirements for public comment periods during meetings of governing bodies of political subdivisions. The bill requires each governing body to designate a time for public comment at the beginning of its regular public meetings. The comment period must be available to residents, businesses, and taxpayers of the political subdivision. Rules requiring decorum and civility will be allowed, but the category or content of remarks made during this time cannot be restricted. The minimum length of time allowed for each speaker and for the public comment period itself are detailed in the bill. Governing bodies can request identifying information of individuals desiring to participate in the comment period. No individual will be prohibited from participating in or removed from the meeting except as provided in the bill. Governing bodies of political subdivisions are also required to provide a method for individuals who are unable to attend the public comment period of a meeting to submit a written statement. If it is necessary to hold a meeting on less than 24 hours' notice, if the meeting is conducted exclusively electronically, or if it is conducted at a time not reasonably convenient to the public, the reason for departing from the normal requirements must be included in the meeting's minutes. This bill is similar to HB 857 (2025) and HB 2206 (2024).

This bill prohibits the seizure of certain property solely because the owner owes taxes on the property. The bill applies to only personal property that belongs to an individual or to certain limited liability companies (LLC), and to real property classified as residential and used as the owner's primary residence, including when the real property is held in the name of a LLC and is used for farming purposes. This bill is the same as HCS HB 1212 (2025).

Currently, certain special road districts are restricted to expend not more than one-fourth the district's revenue within the corporate limits of any city within the district. This bill removes the restriction, but authorizes the Special Road District Board to limit an expenditure to the percentage equal to the road mileage within a city within the special road district divided by the total road miles of the special road district. The bill allows the governing body of incorporated cities in Jackson County to exclude all property in the city from any special road district by ordinance. The exclusion of the property will apply beginning on January first of the year following the ordinance's approval. The special road district must not collect property tax from the excluded city and will have no obligation to expend revenues in the city. This bill is similar to HB 47 (2025).

HCS HBs 1768 & 2060 -- CLASSIFICATION OF CERTAIN RESIDENTIAL REAL PROPERTY (Brown) COMMITTEE OF ORIGIN: Special Committee on Property Tax Reform Currently, real property is divided into three separate classifications based on the use or purpose of the property. Each of the subclassifications of property are assessed at different rates. When real property is used for different purposes resulting in different classifications, the county assessor must allocate to each classification the percentage of the true value in money of the property devoted to each use. This bill provides that when a single family home that is owned by a sole proprietor, individual, partnership, or limited liability company (LLC) is leased, in whole or in part, for 30 consecutive days or less, the home will be classified as residential property and will not necessarily be considered "transient housing". This bill is similar to SCS HB 1086 (2025) and SCS HB 1086 (2025).

Currently, a tax increment financing (TIF) redevelopment plan or project adopted to address an economically blighted area must appropriate certain percentages of new state revenue that such a plan or project generates. Beginning January 1, 2027, for TIF redevelopment plans and projects adopted or projects approved by ordinance, up to 50% of new state revenue must be deposited into a separate, segregated account. The funds must then be distributed to any neighborhood improvement district, ambulance district, fire district, library district, or school district found within the local political subdivision in which TIF revenues had been realized by the taxing of each lot, block, tract, or parcel of real estate within the project area This bill is similar to HB 574 (2025).

HCS HB 1790 -- TAX LEVIES BY POLITICAL SUBDIVISIONS (Murphy) COMMITTEE OF ORIGIN: Standing Committee on Government Efficiency This bill requires that the election authority for a political subdivision or special district label taxation-related ballot measures numerically or alphabetically. Ballot measures will not be labeled in any other descriptive manner. The bill requires that any ballot measure that seeks approval to add, change, or modify a tax on real property use language to express the effect of the proposed change in terms of real dollars owed per $100,000 of a property's market valuation. This bill requires that if voters in a political subdivision approve a levy increase prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling will remain in effect only until the temporary levy increase expires under the terms originally approved by voters. At that time, the tax rate ceiling will be decreased by the amount of the temporary levy increase unless voters of the political subdivision are asked to approve an additional permanent increase, the ballot language makes clear that the temporary levy increase is being made permanent, and such increase is approved. The bill requires that when voters in a political subdivision pass a tax rate increase, the political subdivision must use the current tax rate ceiling and the increase approved by the voters in establishing the rates of levy for the tax year immediately following the election. If the assessed valuation of real property in a political subdivision sees a reduction in value in the tax year immediately following the election, the political subdivision may raise its tax rates so that the revenue received from the local real property tax rates equals the amount the political subdivision would have received from the increased rates of levy had there been no reduction in the assessed valuation of real property in the political subdivision. In the event of an increased tax rate ceiling, such rate must be revenue neutral as required in Article X, Section 22 of the Constitution of Missouri. This bill is similar to HCS HB 119 (2025) and HCS HB 1517 (2024).

Currently, when real estate is sold after the commencement of foreclosure proceedings relating to a tax lien, any rights or interest by lienholders, judgment creditors, or other claims made upon the property by nonresidents of the property who may have held title or ownership interest in the past, are barred. This bill would make an exception for prior liens created by the Metropolitan Sewer District (MSD) on the purchased property. This bill is similar to HB 1278 and HB 1278 (2025).

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Corrections and Public Institutions by a vote of 12 to 0. 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. This bill is similar to HB 802 (2025). PROPONENTS: Supporters say that this is a simple cost-saving bill. Many municipalities post codes online. Reducing from three required physical copies to one saves money. There are 944 municipalities operating in the State right now. By reducing the responsibility from three to one, the cities, towns, and villages would save both money and time. This is about easing the requirements of hardworking clerks. A set of codes often costs around $1,500. That money could be spent better elsewhere. Previously, a person building a home could go use the hard copy at city hall, but that?s less necessary with the development of the internet. Testifying in person for the bill were Representative Violet; Missouri Municipal League; and Arnie Dienoff. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill establishes the "Building Permit Reform Act". The bill prohibits a political subdivision from requiring an exempt homeowner, as defined in the bill, to obtain any license, certification, or professional registration or be tested as a condition of applying for a building permit if all work is done by the owner or other current resident. If the property is transferred by the owner within one year of completing any work, the political subdivision can assess the homeowner a one-time administrative fee not to exceed $5,000. This is not to be construed to prohibit the enforcement of applicable building codes otherwise required by law. Instances to which these provisions do not apply include any service involving gas or connections to public water or sewer service, as specified in the bill. Certain activities for which the political subdivision cannot require an exempt homeowner to get a permit, license, variance, or other prior approval are specified in the bill. A permit inspection not made within 10 business days of an exempt homeowner request will result in 50% of the permit charges being refunded. If an inspection is not made within 20 business days, the inspection will be waived and the exempt homeowner can proceed as if the property has passed the inspection. Provided the permit is not allowed to expire prior to renewal, an exempt homeowner will not be charged a fee to extend or renew a permit, no matter how many times it is renewed, unless the work is visible from the neighboring properties or adjacent streets. A political subdivision can require a job site with uncompleted work to be maintained in a state that does not pose an imminent threat to public health or safety. No exempt homeowner will be assessed a fine or fee for unpermitted work in an amount greater than double what would have been charged if a permit had been issued at the time it was discovered. No exempt homeowner will be required to undo work that has been done without a permit unless the political subdivision can prove by photographic or similar objective evidence that the work performed did not meet code or safety standards. Violations found during an inspection that aren't within the scope of work requested to be inspected will not result in a stop-work order, citation, or other penalty. All exempt homeowners who fail a permit inspection must be informed in writing as to the reasons the inspection failed and the actions necessary to pass a follow-up inspection. If a follow-up inspection happens within 90 days, the charge for the inspection must not exceed the cost of the initial permit or inspection. For any statute, ordinance, or other administrative rule that incorporates by reference a third-party standard or code subject to copyright protection, the state or other political subdivision enacting the statute must make the third-party standard or code available at no charge. The state or political subdivision will pay all costs associated with making the third-party standards and codes available, except that they can choose to repeal and not enforce any standard or code. No agent of a political subdivision may enter into a private residence to perform a safety inspection or an inspection into municipal or code violations without the permission of the property owner or a warrant. This bill is similar to HB 1309 (2025).

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Transportation by a vote of 10 to 0, with 1 member voting present. Currently, the governing body of a county, city, or village can designate a street, road, or highway as a memorial road for any law enforcement officer who was killed in the line of duty. This bill allows for memorial roads to be named for emergency personnel and members of the Armed Forces in addition to law enforcement officers. The bill also repeals several sections of law including: (1) The requirement to maintain fingerboards at road forks and crossings; (2) The requirement for certain people to lay down planks while crossing bridges to protect the roadway; (3) The prohibition of any person from driving animals across a recently repaired roadway, bridge, or culvert that has not been open to traffic; (4) A $1.00 fee for moving certain houses and structures; and (5) The authorization for the road district commissioners or the board of directors of a township to temporarily abandon a road to allow for the mining or removal of coal from beneath the road. This bill is similar to HB 1284 (2025). PROPONENTS: Supporters say that the bill repeals many antiquated, unnecessary laws. It is good to repeal obsolete laws, and this could be a first step to a comprehensive look at the traffic codes and other regulations. The bill also allows local governments to honor worthy members of their community, even though the signs involved can be expensive. Testifying in person for the bill were Representative Hewkin; and Arnie Dienoff. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

HCS HB 1883 -- SALES TAX EXEMPTION (Van Schoiack) COMMITTEE OF ORIGIN: Standing Committee on Ways and Means Current law provides a sales tax exemption for certain durable medical equipment as defined on January 1, 1980, by the Federal Medicare program. This bill removes the reference to January 1, 1980. Additionally, current law provides a sales tax exemption for the sales or rental of manual and powered wheelchairs, including parts. The bill also applies the exemption to accessories for such wheelchairs. This bill exempts from sales tax all sales of used tangible personal property purchased by a consumer at an auction of used tangible personal property not for resale. This provision does not apply to motor vehicles, trailers, boats, or outboard motors purchased or acquired for use on the highways or waters of this State which are required to be titled. This bill is similar to HB 493 (2025) and HCS HB 1606 (2024).

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Ways and Means by a vote of 6 to 3. The following is a summary of the House Committee Substitute for HB 1892. Beginning January 1, 2027, the provisions of current law relating to depreciable tangible personal property will apply to all real property, placed in service at any time, that is stationary property used for transportation or storage of liquid and gaseous products, including water, sewage, and natural gas that is not propane or LP gas, but not including petroleum products. The county assessor must estimate the value of the stationary property by applying the 20-year depreciation table provided in the bill to the original cost of the property. Taxpayers who own such stationary property must provide the assessor, on or before May 1 of the applicable tax years, with the original cost and the year placed in service. The information will be summarized in a format specified in the bill. Upon request by a taxpayer, the assessor will provide the taxpayer with certain information specified in the bill. This bill is similar to HB 531 (2025). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that the bill will provide clarity for assessors and predictability for taxpayers. Currently, most counties depreciate pipelines on a 20-year schedule, and only a few counties do so on a different schedule. Supporters say this bill will provide consistency across counties. Testifying in person for the bill were Representative Hausman; Associated Industries of Missouri; Summit Utilities, Inc.; Empire District Liberty Utilities Central; Missouri American Water; Missouri Chamber of Commerce and Industry; Missouri Natural Gas Association; Spire Inc.; and Missouri Energy Development Association. OPPONENTS: Those who oppose the bill say that the bill will cause counties to lose substantial revenue. Those in opposition also state that the bill is based on a form from the State Tax Commission from 2014 that uses a 20-year depreciation schedule. However, that form has since then been revised to reflect a 50- year depreciation schedule. Testifying in person against the bill were Kenny Mohr, Missouri State Assessor's Association; Jeff Porter, Missouri State Assessor's Association. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

SCS HB 1940 -- PUBLICATION OF NOTICES This bill provides that, in the case of a bond election, if an election contest is not filed within 30 days after the official announcement of the election result, all conditions of state election law will be deemed to have been complied with in the issuance of the bond (section 108.240). The bill allows a notice of election to be sent by email (Section 115.125). Currently, the first notice of election must be published within two weeks prior to the election, and the second must be published within one week prior to the election. This bill requires both notices to be published within six weeks prior to the election. Currently, jurisdictions with populations under a certain size and in which no newspaper meeting the legal requirements is published are permitted to send legal notice to voters via mail instead of publishing the notice in a newspaper. This bill allows any election authority the option to mail legal notice rather than publishing the notice in a newspaper. The mailing must occur within six weeks prior to the election. The election authority is permitted to exclude from the mailing any voter designated as inactive. Currently, the filing time for declarations of candidacy for offices in political subdivisions or special districts not otherwise specified in law or charter is from the 17th Tuesday prior to the election through the 14th Tuesday prior to the election. This bill moves the filing time by one week, from the 16th Tuesday prior to the election to the 13th Tuesday prior to the election. The bill also provides that, if the 13th Tuesday prior to the election is a State or Federal holiday, the closing filing date will be the next day that is not a State or Federal holiday (Section 115.127). Currently, in order to qualify to run public notices and advertisements, a newspaper must have been published regularly for a period of three years or it must be the successor newspaper to a defunct newspaper and begin publication no later than 30 days after the termination of the prior newspaper. This bill reduces the time period of regular publication from three years to one year and increases the time period from 30 days to 90 days within which a successor newspaper must begin publication. The bill also allows a newspaper that has been purchased or newly established by another newspaper that satisfies these conditions to qualify (Sections 493.050 and 493.070).

Current law provides a recall process for elected officers of third class cities. This bill applies the same statutory process to elected officers of third class cities with optional forms of government, fourth class cities, and villages. The officer has to have held office for at least six months. The recalled officer cannot be a candidate for a special election to fill the vacancy created by the recall or be appointed to fill the vacancy by the appointing authority. If the officer is in a fourth class county and is serving a four year term an additional recall petition may be filed if it has been six months after voter disapproval of the officer's most recent recall petition. The recall procedure is initiated with a recall petition submitted by qualified voters of the city. The petition must be signed by 25% of the total number of registered voters eligible to vote for the officer's successor. All signatures must be collected within 60 days of the first signature on the petition. The petition must contain a statement describing the reason for the recall in no more than 200 words. Within 10 days of receiving the filed petition, the election authority of the county in which the city is located will verify whether it has been signed by the requisite number of voters. If the petition is deemed sufficient, the election authority will submit it to the board of alders, who will order a special election to submit the recall to voters. If the petition is insufficient, it will be returned to petitioners without prejudice to the filing of a new petition. This bill is similar to HB 1235 (2025).

This bill provides that whenever it is determined that a person in the custody of a jail lacks the capacity to understand the proceedings against him or her or to assist in his or her own defense as a result of mental illness or defect, the Department of Mental Health must reimburse the county or city not within a county in which the jail is located for the time the person spent in custody. The rate for this reimbursement is set at $200 per day, subject to appropriation, as well as the cost of any medication provided to the person while he or she was in custody. The Department is additionally required to pay the costs when a person is determined to lack mental fitness to proceed in a trial or conviction and the person is in the custody of the sheriff. The bill provides that it is the duty of the county sheriff, or chief executive officer of a city not within a county, to certify the total number of days a person who lacks mental fitness to proceed in a trial or conviction has remained in custody and submit to the Department the number as well as the costs of any medication provided to the person while in custody. The sheriff or chief executive officer must submit claims for reimbursement no later than two years from the date the claim became eligible for reimbursement. The Department must determine if the expenses are eligible under provisions of current law and remit any payment to the county or city not within a county when the expenses have been determined to be eligible. Additionally, the Department is required to establish by rule the process for submitting claims.

HCS HBs 2069 & 2208 -- AUTONOMOUS VEHICLES (Phelps) COMMITTEE OF ORIGIN: Standing Committee on Emerging Issues This bill adds several provisions relating to autonomous vehicles. This bill defines the terms "automated driving system", "dynamic driving task", "dynamic driving task fallback", "fully autonomous vehicle", "person", and other terms relating to autonomous vehicles. The bill makes use of certain automotive standards as published in April 2021 by the Society of Automotive Engineers (SAE). Under the bill, a person can operate a fully autonomous vehicle on public roads if certain conditions are met relating to the vehicle's certification and safety capabilities. Before doing so, a person must submit a law enforcement interaction plan to the Department of Public Safety (DPS), including the safe negotiation of railroad crossings, as described in the bill. A natural person who is not physically situated in the driver's seat of a fully autonomous vehicle and provides real-time operational and tactical function performance data related to the dynamic driving task fallback must be physically present in the United States and maintain a valid driver's license. The bill states that, when engaged, the automated driving system of a vehicle is considered the driver of that vehicle for the purpose of complying with traffic or motor vehicle laws, and the driving system is considered to be licensed to operate the vehicle. Before a person operates any autonomous vehicle on a public road without a human driver, they must submit proof of financial responsibility to the Department of Revenue. Fully autonomous vehicles must remain at the scene of a crash, as required of human drivers by current law, and crashes or collisions involving autonomous vehicles must be reported. The bill allows for the operation of an on-demand autonomous vehicle network under the same restrictions as taxis and other for-hire passenger transport systems. The bill requires that a fully autonomous vehicle be properly registered and titled in this State. Any corporation or other business entity subject to the provisions of this bill will be subject to personal jurisdiction in this State. Under the bill, a person can operate an autonomous vehicle if the autonomous vehicle alerts the human driver to situations where they need to take control, and the vehicle is able to follow traffic regulations. Human drivers are not restricted from driving fully autonomous vehicles. Fully autonomous vehicles which are also commercial vehicles can operate pursuant to commercial vehicle laws. This bill exempts certain fully autonomous vehicles that aren't designed to be operated by human drivers from motor vehicle equipment laws and regulations that are only relevant when vehicles are driven by humans. The owner of a fully autonomous vehicle will be responsible for any civil liability resulting from the acts or omissions of the automated driving system, as described in the bill. Rulemaking authority to implement this bill is given to the director of DPS. No State agency, political subdivision, municipality, or local entity can prohibit, tax, or regulate autonomous vehicles or their use in a transportation service network. This bill is similar to HB 1166 (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).

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Ways and Means by a vote of 9 to 1. The following is a summary of the House Committee Substitute for HB 2098. This bill adds recreational areas used for noncommercial leisure or aesthetic purposes to the definition of residential, as that definition relates to the subclassification of real property for taxation purposes. The bill provides that when a single-family home that is owned by a sole proprietor, individual, partnership, or limited liability company (LLC) is leased, in whole or in part, for 30 consecutive days or less, the home will be classified as residential property and will not necessarily be considered "transient housing". The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that this bill will ensure green spaces are taxed at lower rates. Supporters further say the bill also reclassifies golf courses, nature preserves, and other similar spaces to a classification that is a more appropriate subclass of real property. Testifying in person for the bill was Representative Davis. OPPONENTS: Those who oppose the bill say that reclassifying these green spaces as agriculture goes against the purpose of agricultural land as defined in law. Testifying in person against the bill were Kenny Mohr, Missouri State Assessor's Association; and Jeff Porter, Missouri State Assessor's Association. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill creates an optional process whereby cities of the third classification can impose term limits on mayors and members of the city council. The governing body of the city can adopt an order, ordinance, or resolution submitting the question of whether to adopt term limits to the voters of the city. Voters can also petition the governing body of the city to adopt term limits. If a petition receives signatures from 10% of the registered voters of the city that voted in the last election for mayor, the governing body must submit the question of whether to adopt term limits to the voters of the city. The term limits provided by the bill are four terms for members of the city council, and two terms for the mayor.

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

This bill authorizes a city or county to create a neighborhood improvement district for up to 20 years and levy and collect a special assessment for the sole purpose of paying for the costs associated with the installation of street lights. In lieu of the special assessment, the district can request the retail electric supplier to bill the district for the cost of the electrical service to street lights in the district. The bill also creates the "Neighborhood Safety and Crime Prevention Street Lighting Fund", the Department of Economic Development must use the moneys to pay the State's portion for matching grants and make annual matching grants available to cities and counties on a per-light basis with two-thirds paid by the State and one-third paid by the city or county. The State's portion may not exceed $2,000 per street light. This bill is similar to HB 410 (2025).

This bill authorizes the governing body of a county with more than 9,900 but fewer than 11,000 inhabitants and with a county seat with more than 1,000 but fewer than 1,500 inhabitants to, upon voter approval, adopt a sales tax by order or ordinance. The proceeds of the tax can be used solely for providing funding for the operation and maintenance of county facilities. The tax can be imposed in increments of 1/8 of 1% and must not exceed 1%. The proceeds of the tax will be deposited in a special trust fund, known as the "County Facilities Sales Tax Fund". Moneys in the special fund that aren't needed for current expenditures can be invested in the same manner as other moneys. Any interest on these investments will be credited to the Fund. Not later than the 10th day of each month the director of the Department of Revenue will distribute all moneys in the Fund to the county that levied the tax. The governing body of the county can repeal the tax, subject to voter approval. Upon enactment, this bill will apply only to Bollinger County.

Currently, the Department of Transportation must provide a report each year to the Governor and Lieutenant Governor. This bill requires the Department to include a summary of it's internal and external expenditures in the report. For each fiscal year that the Department's internal expenditures, as defined in the bill, exceed 20% of its total expenditures, the bill requires that the Motor Fuel Tax be reduced by one-half cent per gallon the following fiscal year, but the tax may not be reduced more than $.03 per gallon below the rate as of August 28, 2026. In any fiscal year following a rate reduction, if the Department's internal expenditures are less than 20% of its total expenditures, the Motor Fuel Tax will be increased by one-half cent per gallon or up to the total rate as of August 28, 2026, whichever is less, in the following fiscal year. This bill is similar to HCS HB 572 (2025).

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Conservation and Natural Resources by a vote of 12 to 0. This bill authorizes producers of architectural paint sold at retail to establish or join a nonprofit representative organization. The representative organization and any producer not a member of such organization must develop and submit a plan for the establishment of a post-consumer paint collection program to the Department of Natural Resources. Additional paint products can be proposed in consultation with the Department. The program must be structured to reduce the generation, promote the reuse and recycling, and manage the waste stream of post- consumer paint. The plan must include specified items including a list of participating producers and brands, information on the types of architectural paint products covered under the program, and a description of how the program will provide for convenient cost- effective statewide collection of post-consumer paint in this State and the education and outreach efforts to inform consumers about the program. The plan must be reviewed by an independent financial auditor selected by the representative organization to verify that the paint assessment fees will cover the costs of the program. No later than 60 days after the submission of a plan, the Department Director must make a determination of whether to approve the plan as submitted. If the director finds that the plan does not meet the requirements, he or she must provide a written explanation and the organization or producer has 60 days to revise the plan. The Department must enforce compliance with the plan as specified in the bill. The plan must be submitted within 12 months of the effective date. At the time the plan is submitted and annually thereafter, each producer submitting a plan must pay an administrative fee as set by the Department according to the bill. Each producer must include in the price of any architectural paint sold to retailers and distributors the per-container amount, known as the paint assessment fee, in the approved plan. The retailer or distributor may not deduct the amount from the purchase price. Retailers can incorporate the fee as part of the price but are not required to. No paint can be sold in the State unless the producer of a paint brand or a representative organization is implementing or participating in the program. A paint collection site may not charge any additional amount for the disposal of paint when the paint is offered for disposal. A producer or the representative organization that organizes the collection, transport, and processing of post-consumer paint may not be liable for any claim of a violation of antitrust, restraint of trade, unfair trade practice, or other anticompetitive activity arising from conduct undertaken in accordance with the program. Before March 31st of each year, the producers or representative organization must submit an annual report for the previous year to the Director that details the program. The bill specifies the information required to be included in the report. The producers or the representative organization must implement the program on January 1, 2028, or six months after the approval of the plan, whichever occurs later. Generators of household wastes and conditionally exempt small quantity generators can transport or send architectural paints to a paint collection site to the extent permitted by a program. Paint collection sites can collect and temporarily store architectural paints generated by certain entities in lieu of any otherwise applicable requirements of state laws or regulations. The program does not restrict the collection of architectural paint by a program where the collection is authorized by any other state laws or regulations or affect any requirements applicable to facilities that treat, dispose, or recycle architectural paint under any other state laws or regulations. This bill is the same as HCS HB 1216; SB 239(2025); and HB 2152 (2024). PROPONENTS: Supporters say that currently there are few places to dispose of unused or old paint. This bill would establish a statewide program to recycle unused paint that is environmentally beneficial and convenient for consumers. Due to antitrust laws, manufactures can not join together to implement the program in the absence of a state program. Testifying in person for the bill were Representative Dolan; Steve Ahlers, Missouri Association of Counties; Susan Henderson Moore, City of Columbia; Jeremy Jones, American Coatings Association; and Missouri Municipal League. OPPONENTS: There was no oppositions voiced to the committee. OTHERS: Others testifying on the bill say there is a need across the State for the collection of used paint. As of December 1, 2025, Illinois began a similar program and now has approximately 300 drop off locations statewide. Testifying in person on the bill was Nadja Karpilow, Mid-America Regional Council Solid Waste District. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

Currently, 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. This bill is similar to HB 802 (2025).

This bill defines the terms "automated driving system", "dynamic driving task", "dynamic driving task fallback", "fully autonomous vehicle", and other terms relating to autonomous vehicles. Under the bill, a person can operate a fully autonomous vehicle on public roads if certain conditions are met relating to the vehicle's certification and safety capabilities described in the bill. Before doing so, a person must submit a law enforcement plan to the Department of Public Safety (DPS), also described in the bill. The bill states that the automated driving system of a vehicle is considered the driver of that vehicle for the purpose of complying with traffic laws, and the driving system is considered to be licensed to operate the vehicle. Before a person operates any autonomous vehicle on a public road without a human driver, they must submit proof of financial responsibility to the Department of Revenue. Fully autonomous vehicles must remain at the scene of a crash, as required by current law, and crashes or collisions involving autonomous vehicles must be reported. The bill allows for the operation of an on-demand autonomous vehicle network under the same restrictions as taxis and other for-hire passenger transport systems. The bill requires that a fully autonomous vehicle be properly registered and titled in this State. Under the bill, a person can operate an autonomous vehicle if the autonomous vehicle alerts the human driver to situations where they need to take control. Human drivers are not restricted from driving fully autonomous vehicles. Fully autonomous vehicles which are also commercial vehicles can operate pursuant to commercial vehicle laws. This bill exempts certain fully autonomous vehicles that aren't designed to be operated by human drivers from motor vehicle equipment laws and regulations that are only relevant when vehicles are driven by humans. Rulemaking authority to implement this bill is given to the director of DPS. No State agency, political subdivision, municipality, or local entity can prohibit, tax, or regulate autonomous vehicles or their use in a transportation service network. This bill is similar to HB 1166 (2025).

This bill allows the governing body of any city with more than 16,000 but fewer than 18,000 inhabitants partially located in a county with more than 9,900 inhabitants but fewer than 11,000 inhabitants with a county seat with more than 600 but fewer than 1,000 inhabitants to annex land along a road or highway up to four miles from the existing boundaries of the city. Upon enactment, the city of Hannibal will be qualified for this type of annexation. This bill is similar to HB 1261 (2025) and HB 314 (2023).

This bill requires that, when preparing the Statewide Transportation Improvement Program, the Department of Transportation must prioritize the high priority corridors identified in Section 1105(c) of the Intermodal Surface Transportation Efficiency Act of 1991, regardless of any law to the contrary. Any proposed amendments to the Program within the implementation period must be approved by the Joint Committee of Administrative Rules. This bill is similar to HB 761 (2025).

This bill changes the way in which members of the State Highways and Transportation Commission are selected. Beginning January 1, 2027, the number of members of the Commission will be one member from each congressional district appointed by the Governor, with no more than half of the members of the same political party; except that, if there is an odd number of members, no more than half plus one can be of the same party. A member's seat will be considered forfeited and vacant if the member is found, by a unanimous vote of the other commissioners, to have moved from the congressional district from which such commissioner was appointed. A member also can be removed by the Governor upon a two-thirds vote of the House of Representatives and a two-thirds vote of the Senate. Beginning January 1, 2027, the Governor must appoint two additional members of the Commission from a list of six nominees submitted and approved by the General Assembly upon a two-thirds vote of each chamber. After these initial additional appointments by the Governor, subsequent appointments must be made by the Governor from a three-member nominee list approved by a two-thirds vote of each chamber. Members of the commission are prohibited from accepting, directly or indirectly, a gift of any tangible or intangible item, service, or thing of value from any paid lobbyist or lobbyist principal. This does not prevent individuals from receiving gifts, family support, or anything of value from those related to them within the fourth degree by blood or marriage. This bill is similar to HB 760 (2025).

This bill authorizes any member of the General Assembly, county commissioner, or mayor of a city, town, or village who is dissatisfied with any action or decision included in the "Statewide Transportation Improvement Program" to seek review by the Administrative Hearing Commission. The process for seeking a review is specified in the bill and the procedures for the hearings and determinations are those established in Chapter 536, RSMo. This bill is similar to HB 759 (2025).

HB 2229 -- WITHDRAWN

This bill establishes the "Artificial Intelligence Data Center Environmental Accountability Act", which would apply to all artificial intelligence (AI) optimized data centers constructed, expanded, or permitted on or after August 28, 2027, with a capacity of 100 megawatts or more and any existing data center undergoing a capacity increase of 25% or more after August 28, 2027, that brings the total capacity to 100 megawatts or more. Every AI-optimized data center must implement a closed-loop water cooling system or an alternative system to achieve equal or lower water withdrawal and discharge intensity per megawatt-hour of compute load; incorporate continuous monitoring of make-up water volume, discharge temperature, and chemical concentrations; and maintain emergency and redundancy protocols to prevent thermal pollution or water contamination in the event of system failure. Before April 1st of each year, an operator must submit to the Department of Natural Resources an environmental and health report for the preceding calendar year. The report must contain certain information as specified in the bill. The Department must make all reports available to the public on its website by no later than 60-days after receipt of the reports. The Department must also create a statewide annual summary of cumulative impacts from AI-optimized data centers and schedule a hearing or provide opportunities for public comment where significant environmental or health risks are identified. Failure to install a closed-loop system or to submit an annual report as required by the bill will result in the imposition of a civil penalty up $50,000 per day. The Department may suspend or revoke operational permits for noncompliance after a hearing conducted by the Administrative Hearing Commission.

This bill establishes the "Autonomous Vehicle Public Safety Act" and defines the terms "Autonomous Technology" and "Autonomous Vehicle". Under this bill, an autonomous vehicle may not be registered in this State unless the autonomous vehicle meets all State and Federal standards and regulations applicable to a motor vehicle. An autonomous vehicle must not engage in the transport of interstate commerce or of goods or passengers, except for personal and nonrevenue use, unless a licensed human operator is physically present in the vehicle and the person has the ability to monitor the autonomous vehicle's performance and intervene if necessary. The bill specifies that every motor vehicle must have a human driver with an appropriate license who maintains the ability to actively control the vehicle at all times.

Currently, industries that use or consume: (1) Electrical energy and gas (whether natural or artificial); (2) Propane, water, coal, and energy sources; (3) Chemicals; and (4) Machinery, equipment, and materials; in the manufacturing, processing, compounding, mining, or producing of any product, or use or consume such things in the processing of recovered materials, or use such things in research and development related to manufacturing, processing, compounding, mining, or producing any product, are exempt from local sales taxes, as specified in the bill. The bill repeals such exemption from local sales tax. This bill is similar to HB 321 (2025).

This bill provides that, beginning January 1, 2027, the percentage of the personal income tax rates must be reduced annually by one-eleventh of the total percent of each tax rate imposed upon each tax bracket. Beginning January 1, 2037, the personal income tax rates for each tax bracket must be zero, and the personal income tax must be eliminated.

Beginning January 1, 2027, there will be no state sales or use tax levied or imposed on any retail food. The tax exemption does not apply to local sales and use tax. This bill is similar to HB 872 (2025); and HB 2174 (2024) .

Currently, certain adjoining counties can jointly impose a sales tax in each of their respective counties for certain public recreational purposes. The sales taxes will not become effective unless they are approved by a majority of the voters in each county. This bill changes the authorization language so that the counties do not have to act jointly. Each county is individually authorized to impose, upon voter approval, its own tax for certain public recreational purposes (Sections 67.782 and 67.783, RSMo). The bill updates provisions regarding the Joint County Recreational Lake Authority and specifies that the terms of members will be staggered so that two members' terms expire on December 31st of each even-numbered year. This section currently applies to Bollinger and Cape Girardeau counties (Section 67.785). Current law provides a sales tax exemption for certain durable medical equipment as defined on January 1, 1980, by the Federal Medicare program. This bill removes the reference to January 1, 1980. Additionally, current law provides a sales tax exemption for the sales or rental of manual and powered wheelchairs, including parts. The bill also applies the exemption to accessories for such wheelchairs. This bill exempts from sales tax all sales of used tangible personal property, including any tangible personal property that is sold a second time or any number of additional subsequent times after the initial point of sale, at an auction. These provisions do not apply to motor vehicles, trailers, boats, or outboard motors purchased or acquired for use on the highways or waters of this State which are required to be titled (Sections 144.030 and 144.615). This bill repeals a 2% tax on the gross receipts of retail sales paid on each pull tab card sold in the State. The bill also repeals a tax imposed on each organization conducting a game of bingo, which annually awards at least $5,000 and more than $100 in a single day (Sections 313.055 and 313.057). This bill is similar to HCS HB 149 (2025).

This bill adds to the offense of littering when the materials deposited or placed on a public road or state highway are waste materials resulting from the intentional outdoor release or abandonment of one or more balloons. If the offense of littering involves the intentional outdoor release or abandonment of one or more balloons, the penalty for a first offense involving 10 balloons or fewer is a fine of $100 to $500, and a second or subsequent violation will carry a fine of $500 to $1,000. For a first offense involving 11 or more balloons, the fine will be at least $500, and the fine for a second or subsequent offense is at least $2,000. The bill provides exceptions to the offense of littering when it involves the release of balloons. This bill is the same as HB 1164 (2025).

This bill establishes the "Missouri GIS Advisory Council", within the Office of Administration. The council must consist of at least 28 members, the makeup of which is provided in the bill. Additional subject matter experts can participate in activities as non-council members. Members of the council will serve two- year terms without compensation. The council will meet at least quarterly and as otherwise required. This bill is similar to HB 71 (2025).

This bill modifies the fee schedule for recording a survey, subdivision plat, condominium plat, or other drawing depicting the division of land prepared by a professional land surveyor. The bill also modifies the fee schedule for copying a drawing of the above-mentioned divisions of land. The fees are specified by the size of the drawing and are provided in the bill. This bill is similar to HB 1125 (2025).

COMMITTEE ACTION: Voted "Do Pass" by the Special Committee on Intergovernmental Affairs by a vote of 10 to 5. This bill authorizes any county to adopt an ordinance, rule, regulation, or standard relating to solid waste management in the county as specified in the bill. Any setback applicable to a solid waste disposal area may not be more stringent than: (1) Three miles from defined incorporated limits of a city, town, or village within the county; an accredited school or certain property owned and operated by school districts or educational institutions; a church or place of worship; a platted subdivision; or public areas designated for recreational activity; (2) Three-quarters of a mile from any occupied dwelling used for residential purposes for at least six months a year; and (3) Two hundred feet from the property line of the solid waste disposal area. This bill is similar to HB 372 (2025). PROPONENTS: Supporters say that the Pettis County landfill took in 618,000 tons of waste last year, while the county only produced 22,000. There is a massive importing of trash, and Pettis doesn?t want to be the trash capitol of the region. This bill allows local governments to make setbacks to protect the health of their land and communities. Rural Missouri is used as the solution to urban Missouri?s problems. Local governments that wish to can determine less stringent guidelines. Thousands signed the petition to stop the landfill, and it is good to be a net exporter of waste. Trash blows out of trucks when shipping trash into Pettis County, and the county has to clean it up. Statutes allow local regulation already. Failing to place clear guidance in statute forces courts to make determinations they aren?t well-equipped to make, and local governments are placed in conflict with the Department of Natural Resources. Testifying in person for the bill were Representative Pollitt; Arnie Dienoff; Israel Baeza, County of Pettis; and Bill Taylor. OPPONENTS: Those who oppose the bill say that Missouri has become one of the largest waste exporters in the country, exporting 1/3 of all waste. Landfills have been failing to gain authorization in Missouri. The facilities are painstakingly located, and the upcoming landfill is set to be one of the most remote facilities in the State. This will eliminate the ability of new landfills to be sited or expanded. These plans are a critical component of economic development and public health. Opponents further state permitting landfills is no walk in the park now. The average permit time is 7-9 years, and 90% of facilities are rejected. These sites prevent illegal dumping and poisoned groundwater. Without the ability to dispose of waste, Missouri will also struggle to attract heavy industry as it comes back to the United States. It is more expensive and environmentally damaging to not handle this issue ourselves. Testifying in person against the bill were Derrick Standley, Presidio Environmental; and Trail Consulting. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Government Efficiency by a vote of 13 to 6. This bill requires a political subdivision to approve or deny an applicant's permit request, as defined in the bill, within 30 calendar days. If no response is received by the applicant within 30 days, the request will be deemed approved and the applicant is authorized to proceed with construction. If a political subdivision denies a request, it must state in writing the reasons for denial. Information necessary to be included in the written denial is specified in the bill. If an applicant resubmits a request that was denied, the political subdivision cannot issue a subsequent denial that includes additional unrelated reasons that were not specified in the initial denial. If a request is incomplete, the political subdivision must notify the applicant within 20 calendar days of receipt of the request, and if an incomplete request is resubmitted, the political subdivision has 10 days to approve or deny the request on the merits. The political subdivision must state in writing the reason for denial of the request as incomplete. This bill is similar to HCS HB 1264 (2025). PROPONENTS: Supporters say that this bill will reduce delays in construction projects, which will in turn increase economic development across the State. Supporters further state that currently, many projects are on an indefinite hold, which has resulted in municipalities missing out on potential tax revenue and additional housing for residents. Supporters also say that the bureaucrats who make the decisions on whether a building permit gets approved move at a snail's pace, and that this bill would require those government workers to specifically give a reason as to the delay. Testifying in person for the bill were Representative Casteel; and FGA Action. OPPONENTS: Those who oppose the bill say that the provisions of this bill will result in building projects that do not have to follow all of the normal safety and regulatory requirements, such as necessary inspections of work done and material used. Opponents further state that building projects can vary in scope, and as a result, many projects can operate on different timelines; the language in the bill requires that the government provide the necessary permits within a 30 day window, which is not enough time to accurately assess the proposed building project and its potential impact on surrounding areas. Testifying in person against the bill were Missouri Municipal League; Municipal League of Metro St. Louis; and Arnie Dienoff. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

HB 2295 -- WITHDRAWN

This bill allows any person granted a pardon by the President of the United States or the governor of any state or whose record was expunged to qualify as a candidate for elective office in Missouri.

This bill requires political subdivisions undertaking construction projects to allow for electronic bid submission by contractors and vendors. A notice advertising the bid is required to be published on an online portal, such as the political subdivision's website, and through an electronic medium, such as a public online bid platform. Information required to be included on this notice is provided in the bill. Political subdivisions are required to implement security measures for this process, as provided in the bill. Political subdivisions accepting electronic bids must provide an electronic receipt to the bidder at the time of submission. The Office of Administration will develop guidelines to assist political subdivisions in implementing the electronic bid process. This bill is similar to HB 1429 (2025).

Currently, municipalities are prohibited from enacting or adopting sanctuary policies. Any municipality that does is ineligible for any grants administered by any state agency until the repeal of the policy. This bill repeals this prohibition, replacing it with a requirement that municipalities adopt policies that promote voluntary cooperation with Federal and state immigration authorities. Municipal officials will receive written guidance on state and Federal immigration enforcement responsibilities. The bill specifies that municipalities that have policies consistent with Federal law are eligible for voluntary state funding or other programs to enhance public safety. The state can provide written notice to any municipality believed to have a policy inconsistent with the provisions of this bill, and can be provided a reasonable amount of time to address any concerns before funding is restricted. The bill grants municipalities the right to appeal or otherwise demonstrate compliance or public safety considerations before any funding changes are made.

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Ways and Means by a vote of 6 to 4. This bill provides that, beginning January 1, 2027, the percentage of the true value in money at which personal property is assessed will be reduced over a period of three years until it will be assessed at 18% of its true value in money. This bill is similar to HB 903 (2025). PROPONENTS: Supporters say that this bill cuts personal property taxes for taxpayers. Those in support of the bill state that personal property taxes are felt more because taxpayers must pay that tax out of pocket. Supporters say this bill gives districts time to prepare for the reduction and eventual elimination of the personal property tax. Testifying in person for the bill were Representative West; and Americans For Prosperity. OPPONENTS: Those who oppose the bill say that this bill will devastate local taxing districts, particularly smaller counties. Opponents state that the school districts, hospital districts, and fire districts in small and rural counties will suffer the most because the bill does not provide any mechanisms for these districts to recoup the lost tax revenues. Testifying in person against the bill was Kenny Mohr, Missouri State Assessor's Association; Missouri Association of Counties; Missouri National Education Association; and Missouri Municipal League. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Government Efficiency by a vote of 14 to 2, with 3 voting present. The following is a summary of the House Committee Substitute for HB 2330. Current law provides that a city, town, or village can annex an unincorporated area that is contiguous and compact to its existing corporate limits. This bill specifies that the term "contiguous and compact" includes a situation whereby at least 25% of the length of the perimeter of the unincorporated area is contiguous with the annexing city, town, or village. Currently, the bill applies to St Charles and Jefferson Counties. The bill prohibits a city, town, or village from annexing an unincorporated area contiguous to another unincorporated area annexed by the same city, town, or village within the last 24 months. Current law provides that a public hearing must be conducted in order to inform residents of the area to be annexed about certain information, including a list of major services presently provided by the annexing city, town, or village. This bill repeals water and sewer systems from this list. Current law provides an additional annexation procedure for cities in certain counties using a petition process rather than a vote of the residents of the annexed area. This bill repeals this annexation procedure. This bill is similar to HB 631 (2025). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that this bill will remove the possibility of cities being annexed into large, unincorporated areas. Cities typically have higher density permission use for those portions of the city that might be annexed. Supporters further state that current infrastructure of political subdivisions is not designed for an influx of people, which inevitably leads to more traffic and over-development. School districts, water, sewer, and other utilities cannot keep up with some of the annexations that are occurring across the state. Supporters also say that the 24-month restriction protects against rapid, successive annexations, which also overburden infrastructure. Testifying in person for the bill were Representative West; and St. Charles County. OPPONENTS: Those who oppose the bill say that this particular issue of annexation was dealt with primarily in the 1990s, and those adjustments are still adequate. There are currently protections in place to prevent overburdening cities, towns, and villages, which makes this bill unnecessary. Opponents further state that most of the growth that occurs in cities is from "voluntary annexation", in which individuals or businesses choose the city as the principal residence, but that process is usually handled by local zoning restrictions and local ballot measures. Testifying in person against the bill was Missouri Municipal League. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill requires any new playground area and playground surface constructed by the State or a political subdivision to comply with ADA Standards for Accessible Design. This bill is similar to HB 1244 (2025).

This bill prohibits political subdivisions from describing ballot questions that would authorize the issuing of bonds, levy increases, or other tax-supported indebtedness as "no-tax- increase bond issues" or as imposing no financial obligation on taxpayers. The bill requires such questions to include, in plain language: 1) Whether the question would increase, decrease, or maintain the current debt service levy; 2) The estimated dollar impact on the average residential real property in the political subdivision, as calculated by the county assessor and verified by the State Auditor; and 3) A disclosure that bond issuance constitutes a financial obligation for the political subdivision that must be repaid by taxpayers. This bill requires the State Auditor to certify ballot language submitted by a political subdivision prior to the language being placed on the ballot. The auditor will have 30 days to review the language and issue a report. If the auditor determines that the language is misleading or otherwise noncompliant, the political subdivision must revise and resubmit the language prior to certification. The Attorney General can enjoin a political subdivision from placing a question on the ballot if the language wasn't certified by the auditor. If a court finds language to be noncompliant with these requirements, the question will be prohibited from appearing on the ballot, and the political subdivision will be prohibited from placing the question on the ballot again until the following general election cycle. The requirements in this bill are in addition to all other statutory requirements relating to ballots questions submitted to voters by a political subdivision.

This bill allows a county that has adopted a charter form of government to establish alternative methods for assessing real and personal property within the county and calculating property tax levies and revenues within the county. The bill grants additional authority to counties with a charter form of government that decides to establish such alternative methods. This bill provides that a county exercising the authority granted must file an annual report with the State Tax Commission and the State Auditor. This report must summarize the alternative assessment and levy calculation methods and the resulting impact of the alternative methods.

Currently, certain cities, counties, and political subdivisions may impose a sales tax on the sale of metered water services, electricity, electrical current and natural, artificial or propane gas, wood, coal, or home heating oil that is only for domestic use. This bill eliminates such sales taxes on these local utility services that are only for domestic use beginning August 28, 2026.

HCS HB 2384 -- APPLICATIONS FOR PROPERTY DEVELOPMENTS (Jones (12)) Committee of Origin: Standing Committee on Commerce This bill prohibits any county or municipality from enacting or maintaining any ordinance, regulation, or other policy that requires an owner, builder, or developer to comply with energy efficiency or other energy related standards or requirements that exceed those permitted under this Section in the construction, maintenance, or renovation of townhouses, multiunit apartment buildings, or commercial or industrial buildings, with the intent to improve energy efficiency, and other standards specified in the bill, that threaten the affordability of the construction, maintenance, repair or renovation. The bill prohibits any county or municipality from enacting or maintaining any ordinance, regulation, or other policy that prohibits a building of less than six stories with a Group R-2 occupancy, or its equivalent, under certain conditions described in the bill. This bill requires a political subdivision to approve or deny a "request", as that term is defined in the bill, within 30 calendar days. If no response is received by the applicant within 30 days, the request will be deemed approved and the applicant is authorized to proceed with construction. If the request is approved, the political subdivision cannot later impose additional requirements on the applicant related to the request. If the request is denied, the political subdivision must state the reason for denial in writing to the applicant. Details that are required to be included in the written denial are provided in the bill. A request can also be denied as incomplete. In this instance the political subdivision must also state in writing why the request is incomplete, with required details described in the bill. A political subdivision will have 20 days to deny a request as incomplete. Currently, municipal clerks are required to keep at least three copies of the published book of the general ordinances of the municipality on file in the office of the clerk and available for inspection by the public. This bill allows municipal clerks to keep only one copy of the published book of the general ordinances on file if the ordinances are also available online for inspection without cost by the public.

HB 2395 -- SEWAGE DISPOSAL (Falkner) COMMITTEE OF ORIGIN: Standing Committee on Local Government Currently, a state standard for the location, size of sewage tanks, and length of lateral lines is based partially on the percolation or permeability rate of the soil, as well as other specified factors. This bill modifies this provision to state that the standard is based partially on soil properties. Currently, soil tests are to be performed by individuals who are qualified to perform the percolation tests. This bill instead authorizes on-site soil evaluators registered by the Department of Health and Senior Services to conduct soil morphology evaluations. The bill repeals a provision allowing contractors to be taught and perform percolation tests. The bill creates a mandatory registration program requiring continuing education until January 1, 2027, for on-site wastewater treatment system professionals qualified to perform percolation tests in accordance with the state standard. The administrative authority can accept a percolation test at its own discretion until January 1, 2027, if a soil morphology evaluation cannot be reasonably obtained. Any person who intends to construct or make major modifications or repairs to an on-site sewage disposal system must submit an application fee and obtain a construction permit. This bill repeals the provision stating that the fee for on-site sewage modification and repair must be no greater than necessary to cover the cost to implement the state standard for on-site sewage disposal systems and the registration of contractors. Currently, the Department must establish the fee for on-site sewage disposal system modification and repair by rule at an amount no greater than $90 and can charge an additional fee as necessary to cover the expenses of training contractors to perform the percolation tests. The bill allows that the Department instead can promulgate regulations establishing the conditions and requirements for the construction permit application including the collection of reasonable fees set at a level to produce revenue not exceeding the cost and expense of administering the program. This bill is similar to HB 200 (2025) and HB 2083 (2024).

Currently, a district that demonstrates a shortage may hire a retired teacher to fill a full-time position for four years without that individual losing his or her retirement benefit, with specified limitations. This bill permits the hiring of retired teachers without a critical shortage and removes limitations on the number of positions that can be filled this way. The bill does require that the district contribute to the retirement system for the retired teacher, but the individual will not contribute or earn additional benefits from the system. The bill further provides that the salary for the retired teacher may be reduced by an amount equal to the percentage of the employee retirement contribution rate. This bill is similar to HB 644 (2025).

HCS HBs 2404 & 2172 -- PROPERTY USED BY SCHOOLS (Hruza) COMMITTEE OF ORIGIN: Standing Committee on Emerging Issues This bill prohibits ordinances, resolutions, and policies that prohibit school districts from leasing, selling, or transferring property to a charter school for a lawful educational purpose. A political subdivision is similarly prohibited from imposing any deed restriction or property-use restriction that prohibits property sold or leased by the political subdivision from being used by a charter school. Additionally, when a school district offers to sell or lease an unused school building or facility that is not being used for academic, extracurricular, administrative, or athletic purposes, and that either has no school-board-approved plan for future use or has a plan that has not been carried out within two years, the contract must include a right of first refusal allowing a public entity to purchase or lease the property first. The term "public entity" includes the State of Missouri and any of its political subdivisions, such as cities, counties, boards, agencies, or authorities. The bill requires districts to provide public notice on the district's website, including the square footage, contact information, and expiration date of right of first refusal which must be 60 days from the first notice. The bill outlines conditions for the selling or leasing of unused facilities to public entities and provides public entities with six months from making a written offer to complete a purchase or lease. If a public entity plans on selling an unused facility, it must first offer the facility to the district from which it was purchased for first refusal. This bill is similar to HB 2172; SB 1273 (2026); and HB 1363 (2025).

Currently, several counties are statutorily authorized to levy a tax of up to 6% per room per night on charges of rooms paid by transient guests of hotels, motels, bed and breakfasts, and campground cabins, upon voter approval. Proceeds of the tax may be used only to promote tourism. This bill would add a county with more than 22,000 but fewer than 25,000 inhabitants having a county seat with more than 2,300 but fewer than 4,000 inhabitants to this list of counties. Upon enactment, this will apply to Washington County.

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

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

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Local Government by a vote of 13 to 1. The following is a summary of the House Committee Substitute for HB 2431. Currently, the governing bodies of several counties are authorized to, upon voter approval, levy a sales tax of up to 1/5 of 1% on retail sales made in the county for the purpose of funding museums. This bill adds a county with more than 19,000 but fewer than 22,000 inhabitants having a county seat with more than 8,500 but fewer than 10,000 inhabitants to this authorization. Upon enactment, this provision will apply to Henry County (Section 67.578). This provision is similar to HB 3335 (2026). The bill authorizes the governing body of a county with more than 9,900 but fewer than 11,000 inhabitants and with a county seat with more than 1,000 but fewer than 1,500 inhabitants to, upon voter approval, adopt a sales tax by order or ordinance. The proceeds of the tax can be used for the purpose of providing funding for the operation and maintenance of county facilities. The tax can be imposed in increments of 1/8 of 1% and cannot exceed 1%. Upon enactment, this provision will apply to Bollinger County (Section 67.599). This provision is similar to HB 2140 (2026). Currently, the governing bodies of a number of cities and counties are authorized to, upon voter approval, impose a tax on charges paid by transient guests of hotels and motels of up to 5% per occupied room per night. The proceeds of this tax are solely for funding a convention and visitors bureau. This bill allows the governing body of one city included in the statute described above to, upon voter approval, increase this authorized tax to up to 6% per occupied room per night. The proceeds of the increase must be used by the city for the construction and maintenance of new capital projects to promote tourism. Upon enactment, this provision will apply to Joplin (Section 67.1000). This provision is similar to HB 1867 (2026). This bill authorizes the governing body of a city with more than 10,000 but fewer than 11,000 inhabitants and that is the county seat of a county with more than 100,000 but fewer than 120,000 inhabitants to, upon voter approval, impose a tax of 6% per occupied room per night paid by transient guests of hotels or motels within the city. Upon enactment, this provision will apply to Harrisonville (Section 67.1013). This provision is similar to HB 231 (2025). The bill authorizes the governing body of a county with more than 7,000 but fewer than 8,000 inhabitants with a county seat with more than 480 but fewer than 1,000 inhabitants to, upon voter approval, impose a surcharge tax of up to 5% to rentals and charges for hotels, motels, campgrounds, resorts, bed and breakfast inns, tourist courts, short-term residential rentals, and watercraft rentals. Upon enactment, this provision will apply to Shannon County (Section 67.1190). This provision is similar to HB 3469 (2026). Currently, the governing bodies of several cities are statutorily authorized to, upon voter approval, levy a tax of between 2% to 5% per room per night on charges of rooms paid by transient guests of hotels, motels, bed and breakfasts, and campground cabins. Proceeds of the tax can be used only to promote tourism. This bill adds a city with more than 4,400 but fewer than 4,900 inhabitants that is the county seat of a county with more than 30,000 but fewer than 35,000 inhabitants and a city with more than 5,600 but fewer than 6,300 inhabitants that is the county seat of a county with more than 22,000 but fewer than 25,000 inhabitants to this list of authorized cities. Upon enactment, this provision will apply to Lexington and Richmond (Section 67.1360). This provision is similar to HB 2433 and HB 2434 (2026). Currently, the governing bodies of several counties are statutorily authorized to levy a tax of up to 6% per room per night on charges of rooms paid by transient guests of hotels, motels, bed and breakfasts, and campground cabins, upon voter approval. Proceeds of the tax may be used only to promote tourism. The bill would add a county with more than 22,000 but fewer than 25,000 inhabitants having a county seat with more than 2,300 but fewer than 4,000 inhabitants to this list of counties (Section 67.1367). Upon enactment, this provision will apply to Washington County. This provision is similar to HB 2410 (2026). This bill authorizes the governing body of a city with more than 2,700 but fewer than 3,000 inhabitants located in a county with more than 50,000 but fewer than 60,000 inhabitants and with a county seat with more than 17,000 but fewer than 21,000 inhabitants to, upon voter approval, impose a tax of up to 5% on the charges for sleeping rooms and campground sites paid by transient guests. The proceeds of this tax can be used for general revenue purposes (Section 94.451). Upon enactment, this provision will apply to Knob Noster. This provision is similar to HB 3036 (2026). The bill authorizes the governing body of a city with more than 33,000 but fewer than 36,500 inhabitants to, upon voter approval, impose a tax of up to 8% on charges for rooms paid by transient guests of hotels and motels in the city. The proceeds of this tax can be used for general revenue purposes. Upon enactment, this provision will apply to University City and Wildwood (Section 94.456). This provision is similar to HB 2550 (2026). The bill also authorizes the governing body of a city with more than 8,000 but fewer than 9,000 inhabitants and located in a county with more than 60,000 but fewer than 70,000 inhabitants to, upon voter approval, impose a tax of up to 5% on the charges for sleeping rooms paid by transient guests in the city. The proceeds of this tax can be used only for the promotion of tourism and related economic development purposes (Section 94.815). Upon enactment, this provision will apply to Park Hills. This provision is similar to HB 3044 (2026). Currently, the governing bodies of several cities are statutorily authorized to, upon voter approval, impose a sales tax of up to 0.5% on all retail sales made in the city. The proceeds of this tax may be used solely for the purpose of improving public safety. This bill adds a city with more than 3,400 but fewer than 3,800 inhabitants in a county with more than one million inhabitants, a city with more than 5,600 but fewer than 6,300 inhabitants that is the county seat of a county with more than 22,000 but fewer than 25,000 inhabitants, and a city with more than 4,400 but fewer than 4,900 inhabitants that is the county seat of a county with more than 30,000 but fewer than 35,000 inhabitants to this list of authorized cities. Upon enactment, this provision will apply to Northwoods, Frontenac, Lexington, and Richmond (Section 94.900). This provision is similar to HB 3277 and HB 2432. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that Lexington needs more resources for public safety. Because the city is near a larger metropolitan area, it has to offer larger salaries to public safety personnel than other cities of its size in order to offer competitive wages. The tax is subject to voter approval, so the city is not asking for a handout. This supports local control and local self sufficiency for the city. Testifying in person for the bill was Representative Thompson. OPPONENTS: Those who oppose the bill say that a very large portion of household income is spent on taxes. Governments always want more money from their citizens. Governments should work for taxpayers, not taxpayers for the government. Instead, budgets should be reduced dramatically so cities can live within their means. Testifying in person against the bill was Arnie Dienoff. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

Currently, several cities are statutorily authorized to, upon voter approval, impose a sales tax of up to 0.5% on all retail sales made in the city. Proceeds of this tax may be used solely for the purpose of improving public safety. This bill would add a city with more than 5,600 but fewer than 6,300 inhabitants that is the county seat of a county with more than 22,000 but fewer than 25,000 inhabitants. Upon enactment, this bill will apply to Richmond. This bill is similar to HB 1276 (2025).

Currently, several cities are statutorily authorized to levy a tax of between 2% to 5% per room per night on charges of rooms paid by transient guests of hotels, motels, bed and breakfasts, and campground cabins, upon voter approval. Proceeds of the tax may be used only to promote tourism. This bill would add a city with more than 4,400 but fewer than 4,900 inhabitants that is the county seat of a county with more than 30,000 but fewer than 35,000 inhabitants to this list of authorized cities. Upon enactment, this will apply to Lexington. This bill is similar to HB 1344 (2025).

This bill changes the name of the State Tax Commission to the "State Assessment Commission" (Commission). Currently, the Commission must be composed of three members. The bill provides that, by January 1, 2027, the Commission must be composed of seven members, and they must be appointed for term lengths specified in the bill. All commissioners must have assessment or real property appraisal experience, as defined in the bill. Currently, no more than two of the three members are allowed to be from the same political party. This bill provides that no more than four of the seven members of the commission can be of the same political party. This bill provides that any investigation, inquiry, or hearing that has been authorized can be held by a majority of the Commission. This bill modifies the process and timeline for when an assessor is required to appear before to commission for an assessment hearing.

This bill changes the name of the State Tax Commission to the State Assessment Commission (the Commission). The bill provides that, by January 1, 2027, the Commission must be composed of seven members, and they must be appointed for term lengths specified in the bill. All commissioners must have assessment or real property appraisal experience or licensing, as defined in the bill. This bill provides that any investigation, inquiry, or hearing that has been authorized can be held by a majority of the commission. The bill provides that, beginning January 1, 2027, the powers of the commission to raise certain assessed valuations for appeals before the commission must be limited. As it relates to appeals from local boards of equalization on the assessed valuation of the real or tangible personal property of individuals, the powers of the commission must be limited to upholding the decision of the local board of equalization, upholding the original assessed valuation, or lowering the assessed valuation. The Commission must not raise such assessed valuation. This bill repeals the Commission?s power to develop or enter into contracts related to computer software programs for assessment purposes. The bill provides that, beginning January 1, 2027, the Commission must provide to each county a detailed list identifying real or tangible personal properties for each class, subclass, or portion thereof, that are found to be valued either below or above its real value in money and not in compliance with the applicable standards used for the assessment level and uniformity. This bill modifies the process and timeline for when an assessor is required to appear before the Commission for an assessment hearing.

This bill allows third class cities to adopt ordinances that would require contracts for legal services between the city and an attorney to be limited to three years and require the contract to be rebid every third year. The ordinance will be effective only if approved by voters of the city, and may be submitted to voters either by a vote of the governing body of the city council, or by a petition calling for a vote on the measure, as provided in the bill.

This bill provides that, beginning January 1, 2027, a county can grant an annual real property tax exemption to eligible owners who are 62 years of age or older and who own a homestead. This real property tax exemption must not affect the process of setting the real property tax rate, and it must not be transferred or assigned. If an eligible owner receives this exemption, they will not be eligible for any other real property tax relief, certain property tax credits, or any other tax credits relating to the taxpayer?s homestead.

This bill establishes an immediate moratorium be placed on the construction of new and current solar projects in the State beginning the effective date of the provisions. The Department of Natural Resources must promulgate rules concerning environmental issues with respect to the construction, placement, and operation of a solar project. The moratorium ends on December 31, 2027. However, if the department does not promulgate the rules before the expiration, the moratorium will continue until such rules have been promulgated. This bill contains an emergency clause. This bill is similar to SB 849 (2026).

This bill exempts motor fuel sold and used to operate government- owned vehicles that are primarily used for public service purposes from the motor fuel tax.

This bill creates the "Revitalizing Missouri Downtowns and Main Streets Act. For all tax years beginning on or after January 1, 2027, this bill authorizes a taxpayer to claim a tax credit equal to 25% of qualified conversion expenditures, as defined in the bill, or 30% of qualified conversion expenditures with respect to upper floor housing, as specified in the bill, incurred for converting nonresidential real property from office use to predominantly residential use, which may include retail or other commercial use. Authorized tax credits are not refundable but may be carried back three years or carried forward 10 years. Tax credits may also be transferred, sold, or assigned, as specified in the bill. The total amount of tax credits authorized pursuant to this bill must not exceed $50 million in any fiscal year. Fifty percent of the maximum amount must be reserved for qualified converted buildings of more than 750,000 square feet and must be allocated to the annual limit over a period of 10 years, provided that the project meets the criteria specified in the bill. Twenty-five percent of the maximum amount of tax credits available to be authorized will be authorized solely for upper floor housing projects located in a qualified Missouri main street district. If the total amount of the reserved tax credits have been authorized, projects located in a qualified Missouri main street district may receive tax credits from the remaining unreserved amount of tax credits. If the maximum amount of allowable tax credits is authorized in any given fiscal year, the maximum allowable amount must be increased by the percentage increase in inflation. A taxpayer must apply to the Department of Economic Development to receive tax credits pursuant to this bill. The application must include information specified in the bill. All taxpayers with applications receiving approval must submit, within 120 days following the award of credits, evidence of the capacity of the applicant to finance the costs and expenses for the conversion of the eligible property. All taxpayers with applications receiving approval, excluding projects of more than 750,000 square feet, must commence conversion within 12 months of the date of issuance of the letter from the Department granting the approval for tax credits. To claim an authorized tax credit, certain taxpayers with approval must apply for final approval and issuance of tax credits from the Department, which will determine the final amount of qualified conversion expenditures and whether the completed rehabilitation meets the requirements of the bill. The final application must demonstrate that the taxpayer has substantially converted a qualified converted building; satisfactory evidence of any qualified conversion expenditures for the structure, as determined by the Department; and any other information reasonably requested by the Department. The Department must determine, on an annual basis, the overall economic impact to the State from the rehabilitation of eligible property. No taxpayer will be issued tax credits for qualified conversion expenditures on a qualified converted building within 27 years of a previous issuance of tax credits pursuant to this bill on the qualified converted building. This bill sunsets on December 31, 2034.

Currently, there are certain exceptions to the general duty of public officials to disclose meetings, records, and votes in accordance with state sunshine law. This bill adds to the list of exceptions any records that relate to the security or travel for elected officials that, if disclosed, would endanger the safety of the official or the general public.

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

Currently, the top rate of income tax may be reduced over a period of years if certain triggers are met. Beginning January 1, 2027, a flat rate of 4.7% will be imposed on all taxable income of Missouri residents, or the top rate of tax in effect January 1, 2027, whichever is less. Modifications to the flat rate apply only to tax years that begin on or after a modification takes effect. This bill removes the limit on the number of reductions that are allowed. When the personal income tax rate has been reduced to 0%, the personal income tax rate must remain at 0% and be eliminated. This bill also removes all tax deduction triggers, and removes all existing taxable income brackets. Currently, the Missouri combined taxable income on a combined return must include all of the income and deductions of the husband and wife, and Missouri taxable income of each spouse is an amount that is the same proportion of their Missouri combined taxable income as the Missouri adjusted gross income of that spouse bears to their Missouri combined adjusted gross income. Beginning January 1, 2027, there will be one column for the calculation of total Missouri combined adjusted gross income on a Missouri income tax return. Beginning January 1, 2027, this bill increases the Missouri standard deduction to the allowable federal standard deduction plus $4000. This bill also repeals the "Missouri Working Family Tax Credit Act". This bill is similar to HCS HB 798 (2025).

This bill requires the physical inspection of a property required to increase the assessed valuation of a parcel of real property by more than 15% since the last assessment to be completed prior to July 1 of the reassessment year. The bill provides that, if the common level of assessment, as defined in the bill, in a subclass is lower than the individual level of assessment, as defined in the bill, of any parcel in that subclass, the individual level of assessment for the parcel must be reduced to the common level of assessment. This reduction will be made upon an appeal by the property owner. This bill requires an assessor to provide any third-party documents or reports that were relied upon in the computation of a property's assessed value to the property owner. The bill requires assessors to notify a property owner about the method and basis of computation of value for any property that gets an increase in assessed value. If a property owner prevails in an appeal because an assessor fails to provide evidence of a physical inspection, the assessor's increased assessed valuation will be void in its entirety and the previous assessed valuation will be applied. This bill allows a person who just acquired a real property during an even-numbered year to appeal the assessed value to the State Tax Commission. If the appeal is successful, the State Tax Commission has the authority to lower the property's assessed value. Currently, in charter counties and the City of St. Louis, taxpayers may be reimbursed appraisal costs, attorneys fees, and court costs incurred during an appeal to the State Tax Commission if the taxpayer is successful in the appeal. This bill requires such reimbursements. The bill also increases the maximum amount of fees to be reimbursed from $1,000 to $5,000 for residential property appeals, and from $4,000 to $5,000 for utility, industrial railroad, or other subclass three property appeals. This bill requires refunds to be issued to taxpayers within 30 days of the date of a determination that the taxpayer is entitled to one. If the Collector fails to issue the refund within 30 days, the taxpayer will be entitled to interest on the refund at a rate established by the Director of Revenue. This bill is similar to SB 786 and SB 787 (2025).

Currently, no contribution or expenditure of public funds can be made directly by any officer, employee, or agent of any political subdivision, school district, or charter school to advocate, support, or oppose the passage or defeat of any ballot measure or candidate for public office. This bill adds special districts to the list of public entities in this prohibition. This bill is similar to HB 373 (2025).

This bill requires any political subdivision of the State to pay all costs associated with the installation, maintenance, and operation of any electric vehicle charging station required by an ordinance, resolution, regulation, code, or policy passed by that political subdivision. No political subdivision may require more than five electric vehicle charging stations per parking lot or infrastructure for future installation of more than five electric vehicle charging stations per parking lot. No ordinance, resolution, regulation, code, or policy that requires electric vehicle charging stations or the infrastructure for their future installation will apply to a parking lot with 30 or fewer parking spaces. This bill is similar to HCS HB 1511 (2024).

This bill creates the "Lithium Battery Recycling and Safety Act", which requires any person or entity engaged in the manufacture, sale, or distribution of batteries in the State to establish or join a representative organization that will develop a plan for a battery recycling program. The representative organization must submit a plan, as specified in the bill, to the Director of the Department of Natural Resources for approval every five years. The Department must enforce the representative organization's compliance with the plan and may establish enforcement procedures and penalties. After a battery recycling program is implemented, a person or entity may not manufacture, distribute, or sell batteries in the state unless the person or entity participates in the battery recycling program and may not charge a point-of-sale fee to consumers to cover the costs of the program. All batteries may be disposed only into receptacles at collection sites approved by the program and may not be disposed into household waste or recycle containers. The person or entity is in compliance with the bill if the person or entity is listed on the Department's website as being included in the program on the date a battery is offered for sale. If the Department finds that the person or entity violated provisions of the bill, the Department must ask the Attorney General to commence a civil action. If the court finds that the person or entity violated provisions of the bill, the court may grant relief as specified in the bill. By June 1, 2028, and by June 1st of each following year, a representative organization must submit an annual report to the Department covering the previous calendar year of the battery recycling program. The report must be posted on the Department's and the representative organization's website. This bill is similar to HB 1508 (2025).

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

Currently, local County Assessors determine the value of new construction and improvements of both real and personal property by maintaining a yearly record of increases in valuation for each political subdivision in the county that results from new construction or improvements. The aggregate increase in valuation of personal property for the current year over that of the previous year is the equivalent of the new construction and improvements factor for personal property. Beginning January 1, 2027, any increase in the aggregate valuation of personal property for the current year over that of the previous year cannot be counted as new construction. This bill allows a taxing authority to establish a proration program for payments of personal property on totaled motor vehicles. The taxing authority may award a prorated property tax credit during the tax year to reduce the total personal property tax owed on a totaled motor vehicle and claimed against the amount of personal property tax due at the end of the same tax year. The prorated property tax credit must be prorated on a monthly basis. The amount of the credit is determined by a ratio, where the numerator must be the number of full months from the date of disposition of the totaled motor vehicle continuing through the close of the tax year, and the denominator is 12. The prorated property tax credit is nonrefundable but may reduce the tax liability to zero. A taxpayer may apply for this program if: (1) The totaled vehicle was owned, registered, and titled under the taxpayer's name as of January 1 of the tax year in which the vehicle was totaled; or if owned by a business, the name of the business or authorized agent; (2) The totaled vehicle was included on the local taxing entity's tax roll, and the taxpayer was liable for personal property taxes on the totaled vehicle; (3) The taxpayer was up to date on all state and local taxes and fees owed on the totaled vehicle; and (4) The title on the totaled vehicle has been transferred to the insurance company and is no longer titled or registered to the taxpayer nor in the taxpayer's possession; if a taxpayer who participates in this program purchases a replacement vehicle during the same tax year that the taxpayer's vehicle was totaled and he or she received a prorated property tax credit, the replacement vehicle will not be included in the tax rolls for that tax year to offset the property tax liability. Taxation of the replacement vehicle must follow the normal assessment procedures. If a taxpayer repurchases a totaled vehicle through a salvage certificate of title and operates or maintains the salvaged motor vehicle, it will be taxed in accordance with the statutory assessment standards provided by general law and will not qualify for the prorated property tax credit. A taxing entity must adopt a personal property tax proration program by way of an ordinance. The ordinance must include the following: (1) Procedures and deadlines for application and participation in the program, as well as required documentation, as specified in the bill; (2) Procedures for verification and record keeping of the prorated property tax credit amount, as well as the amount of personal property tax to be modified; (3) Creation of a form for use by taxpayers; (4) Procedures for the crediting of the amount of the prorated property tax credit toward the taxpayer's personal property taxes; and (5) Any other provision the taxing entity deems reasonable and necessary to implement and carry out the program. The taxing entity may by ordinance establish rules and procedures for the program and must make the information regarding the program available to the taxpayers. A taxpayer who participates in the program will not have his or her right to protest the amount of the tax payments affected.

This bill establishes the "Law Enforcement Strategic Support Act" or the "LESS Crime Act". Beginning January 1, 2027, a taxpayer will be allowed to claim a tax credit against his or her state tax liability for contributions made to designated law enforcement foundations, as specified in the bill. Such contributions can only be used by the law enforcement foundations for the purposes described in the bill. The cumulative amount of tax credits allowed to all taxpayers must not exceed $75 million per calendar year. If the amount of tax credits claimed exceeds such amount, the tax credits must be allowed in the order they were claimed. Each qualified law enforcement foundation is limited to accepting $3 million per calendar year. These tax credits are not refundable, and they may not be assigned, transferred, sold, or otherwise conveyed. Any unused tax credit under this program may only be carried forward five years. The Department of Revenue must establish a page on its website that contains specified information related to implementing this tax credit. Any valid law enforcement foundation that is seeking approval as a qualified law enforcement foundation must be certified by the Department once the Department receives the required application and confirms that a single local law enforcement unit has appropriately designated the applicant as its sole law enforcement foundation. A taxpayer making a contribution to any qualified law enforcement foundation must first notify the Department of the total amount of the intended contribution. Within 30 days of the notification, the Department must preapprove, deny, or prorate the requested contribution amount and provide notice to the taxpayer and the qualified law enforcement foundation. Within 60 days of the preapproval notice, the taxpayer must contribute the preapproved amount. Each qualified law enforcement foundation receiving a qualified contribution must issue a confirmation letter to the contributing taxpayer. The taxpayer must include the confirmation letter with his or her income tax return to claim the tax credit. Each year, each qualified law enforcement foundation must submit certain documentation to the Department. Each qualified law enforcement foundation must also make public certain information related to its affiliated local law enforcement unit. This bill sunsets six years after its effective date.

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

Currently, certain counties, cities, political subdivisions, or other taxing districts can propose the imposition, continuation, modification, or elimination of a property tax to the voters at certain times of the year. This bill provides that these proposals must be submitted to the voters at the general election in November. This bill provides that new construction and improvements will no longer be excluded from the aggregate assessed valuation calculation, as it relates to the Hancock Amendment, setting real property tax levies, inflationary assessment growth, and adjusted tax rate ceilings. Currently, any political subdivision that received approval for a tax rate increase can levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate. The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate. Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate. This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline. As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces such language with that relating to multiple tax rates. Currently, any county and city not within a county can opt-out of implementing the provisions of certain sections of HB 1150 (2002), and certain provisions of SB 960, which include setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county can also opt-out of implementing certain provisions of HB 1150 (2002) and certain provisions of SB 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes. This bill repeals the references to the provisions of HB 1150 (2002) and SB 960 (2004), as well as the corresponding procedures to opt-out of or to implement such provisions. The bill requires that, beginning January 1, 2027, each county and city not within a county determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate.

This bill establishes the "Kratom Consumer Protection Act", requiring dealers who prepare, distribute, sell, or expose for sale kratom, as defined in the bill, to disclose the factual basis on which this representation is made. A dealer who violates these provisions will be guilty of an infraction. Dealers are prohibited from preparing, distributing, selling, or exposing for sale kratom and any product marketed or sold as kratom that: (1) Is adulterated with a dangerous non-kratom substance, as described in the bill; (2) Is contaminated with a dangerous non-kratom substance, as described in the bill; (3) Is marketed or sold as kratom that contains a level of 7- hydroxymitragynine in the alkaloid fraction that is greater than two percent composition of the product; (4) Contains any synthetic alkaloids, as described in the bill; or (5) Does not include on its package or label the amount of mitragynine and 7-hydroxymitragynine contained therein. A dealer who violates these provisions will be guilty of a class D misdemeanor. The bill also states that a dealer is prohibited from distributing, selling, or exposing for sale kratom to anyone under 21 years of age. A dealer who violates these provisions will be guilty of a class D misdemeanor. The bill allows for a person who is aggrieved by a violation of the labeling requirements and provisions to bring a cause of action for damages including, but not limited to, economic, non- economic, and consequential damages. A dealer will not be held in violation of these provisions if a preponderance of the evidence shows that the dealer relied in good faith upon the representations of a manufacturer, processor, packer, or distributor. This bill is similar to HB 2894 (2026).

This bill creates "Missouri Energy Infrastructure Bank" within the Environmental Improvement and Energy Resources Authority (EIERA)to act as a state energy financing institution for purposes of obtaining Federal support for energy infrastructure projects and the "Missouri Energy Infrastructure Fund? (Energy Fund) for money collected in the implementation of the Bank. The bill grants the EIERA additional powers in relation to the Bank as set out in the bill, including making loans or providing other financial assistance to electric providers to finance or reduce the cost of certain infrastructure projects. In considering applications for eligible projects, the EIERA can request additional input from external experts, as to certain information specified in the bill. The total aggregate amount of loans or other financial assistance provided by the Bank in any year is limited to an amount that would not jeopardize the validity of the Energy Fund. No electric provider can receive more than 40% of the loan or financial assistance in each calendar year unless a joint application is made. In which case, no more than 50% of the loan or financial assistance funds can be received by any single electric provider. The EIERA must reserve at least 40% of the amount available each year for loans and other financial assistance for energy infrastructure projects in rural areas, except as provided in the bill. An electric provider, or more than one electric provider in a joint application, can apply to the EIERA for financial assistance to support an eligible project, as specified in the bill. An electric provider must submit an annual report to the EIERA detailing the progress of any approved eligible project and the use of the financial assistance provided to the electric provider while the electric provider is receiving financial assistance. An electric provider and an economic development prospect can submit a joint application for a long-lead item or energy infrastructure project if the financial assistance from the Bank will facilitate an eligible project for a new or expanding industrial or commercial facility. The joint application must include certain specified information. The bill lists sources the EIERA can use to capitalize the Energy Fund and to carry out the requirements of the Bank. If the EIERA determines that it is necessary that moneys be raised for eligible projects, it can issue bonds, as provided in the bill. The total aggregate principal amount of bonds issued by the EIERA may not exceed one billion dollars. Bonds or other financial assistance issued by the EIERA do not constitute an obligation or debt of this state, or any of its political subdivisions. No member of the EIERA or any person executing bonds, other financial assistance, or other obligations of the EIERA is liable personally because of their issuance or execution. The bill specifies requirements that must be contained on the face of each bond, financial assistance, or other obligation and requirements for issuance of the bonds include that the bonds must be authorized by a resolution of the EIERA board. No bond can mature more than 40 years from its date of issue. Any pledge made by the EIERA to secure its obligations with respect to bonds or other financial assistance is valid and binding from the time the pledge is made. The revenue, money, or property pledged and received by the EIERA is immediately subject to the lien of the pledge. No recording or filing of the resolution authorizing the issuance of bonds or other financial assistance, the trust indenture or other financing agreement securing the bonds or other financial assistance, or any other instrument is necessary to create or perfect any pledge or security interest granted by the EIERA to secure any bonds or other financial assistance. The EIERA, subject to agreements with bondholders as may then exist, can purchase its outstanding bonds with any available funds. The granting of other financial assistance by the EIERA can be authorized only by a resolution. The EIERA can execute instruments and enter into financing agreements containing the terms and conditions as it determined in connection with the provision of other financial assistance and securing its obligations with respect to other financial assistance and can pledge any of its revenues or funds to the payment of other financial assistance it provides. Neither the EIERA nor any member, officer, employee, or committee acting on behalf of it is subject to any liability resulting from carrying out any of the powers given in this bill, unless the officer or employee acted in an unreasonable or reckless manner. The bill creates the "Strategic Energy Infrastructure Development Fund" (Strategic Development Fund), which before September 30, 2030, is to be used for infrastructure improvements in rural areas. Any funds remaining in the Strategic Development Fund after September 30, 2030, will be divided, with 50% of the funds used for infrastructure improvements and development in rural areas and 50% used for other energy infrastructure projects in other areas of the state. The Strategic Development Fund will be funded with moneys appropriated by the General Assembly and additional funding sources, including Federal grants, proceeds from gifts, grants, or contributions, and any other lawful source. An electric provider and an economic development prospect or electric providers jointly can submit an application for funding from the Strategic Development Fund to facilitate an economic development project for a new or expanding industrial or commercial facility in rural areas. The requirements of the application and uses of the Strategic Development Fund are specified in the bill. An electric provider is not eligible to be a direct recipient of funding from the Strategic Development Fund, except as specified in the bill. At the end of each fiscal year, the EIERA must submit a report on the activities of the energy bank and use of the Strategic Development Fund for the preceding year to the Governor and General Assembly.

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

COMMITTEE ACTION: Voted "Do Pass with HCS No. 2" by the Special Committee on Property Tax Reform by a vote of 9 to 6. The following is a summary of the House Committee Substitute No.2 for HB 2668. Currently, certain counties, cities, political subdivisions, or other taxing districts may propose the imposition, continuation, or modification of a property tax to the voters at certain times of the year. This bill requires such proposals to be submitted to the voters at the general election in November. (Sections 64.401, 66.265, 67.457, 67.799 - 95.390, 137.037, 137.065, 137.565, 137.1040, 162.223 - 650.408, RSMo). The bill prohibits any political subdivision or election authority from advertising or describing any proposed property tax as a ?no tax increase? tax proposal, except in certain circumstances. (Section 67.496). The bill requires any question submitted to voters by a political subdivision desiring to levy a property tax to be submitted only on general election day. This requirement does not extend to township governments. (Section 115.123) This bill requires that the election authority for a political subdivision or special district label ballot measures related to property taxation numerically or alphabetically. (Section 115.240). Beginning January 1, 2027, the bill standardizes property tax- related ballot language and requires such ballot language to include certain elements as specified in the bill. This bill requires ballot language to describe the desired tax as a specified amount per $100,000 or per $10,000 of appraised value, depending on whether the property is residential, commercial, agricultural, or a motor vehicle. The bill prohibits any political subdivision or election authority from advertising or describing any proposed property tax as a ?no tax increase? tax proposal, except in certain circumstances. The bill requires ballot language statements to be fair, true, and accurate (Section 115.706). This bill provides that each political subdivision that adopts or has adopted any tax abatement or similar economic incentive must decrease the levy of real property tax rates to reduce the amount of tax revenues such political subdivision received from the additional tax abatement revenue (Section 137.039). This bill provides that all township governments may continue to submit property tax ballots in either April or November (Section 137.481). This bill clarifies that any county authorized to impose a property tax must grant a property tax credit to all eligible taxpayers for certain increases to an eligible taxpayer?s real property tax liability. The bill further clarifies that in a county granting a real property tax credit, the county and each political subdivision levying a real property tax must apply the county?s or political subdivision?s proportional amount of the credit when calculating the eligible taxpayer?s property tax liability. The county and the political subdivision are prohibited from adopting any procedure that limits the definition or scope of eligible credit amounts or eligible taxpayers. As it relates to calculating the property tax levies, the total amount of credits authorized in the county must be considered tax revenue actually received by the political subdivision levying the tax. This bill clarifies that real property tax imposed by a county or by a political subdivision within the county includes, but is not limited to: tax levies for debt service, tax levies for operating purposes, and tax levies for capital improvements and projects (Section 137.1050). Currently, the eligible credit amount in "five percent counties" may be increased by no more than 5% per year or the percent increase in inflation, whichever is higher. The bill changes the language to provide that the eligible credit amount in "five percent counties" may be increased by no more than 5% per year or the percent increase in inflation, whichever is lower (Section 137.1055). This bill contains a severability clause. This bill is similar to HB 2780 (2026). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that this bill addresses tax proposal language, ballot language, assessments, property tax payment mechanisms, and other issues raised by the public. Those in support of the bill state that moving the property tax elections to November will allow for greater voter turnout. Testifying in person for the bill were Representative Keathley; Arnie Dienoff; Dennis Ganahl, Missouri Tax Relief Now. OPPONENTS: Those who oppose the bill say the bill will harm seniors who live in long-term care facilities, nursing homes, and assisted living facilities by increasing their taxes. Those in opposition further state the bill requires AirBnBs and VRBO properties to be assessed as residential properties even though they function as a business. The bill will cause issues once the education formula is rewritten and will cause ballot fatigue by moving all property tax elections to November. They also state that the bill does not make property taxation simpler or easier to understand. Testifying in person against the bill were Steve Hobbs, Missouri Association Of Counties; Laura, Missouri Municipal League; David Mccracken, Leading Edge Missouri; Jorgen Schlemeier, Missouri Hotel And Lodging Association; Mike Lodewegen, Missouri Council Of School Administrators; Nikki Strong, Missouri Health Care Association; Tim Blattel, Twin Oaks Estate/Mala. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

Currently, any political subdivision that received approval for a tax rate increase can levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate. The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate. Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate. This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline. As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces such language with that relating to multiple tax rates. Currently, any county and city not within a county can opt-out of implementing the provisions of certain sections of HB 1150 (2002) and certain provisions of SB 960, which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county can also opt-out of implementing certain provisions of HB 1150 (2002) and certain provisions of SB 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes. This bill repeals the references to the provisions of HB 1150 (2002) and SB 960 (2004), as well as the corresponding procedures to opt-out of or to implement such provisions. The bill requires that, beginning January 1, 2027, each county and city not within a county to determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate.

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

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

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Economic Development by a vote of 12 to 2 with 1 member voting present. The following is a summary of the House Committee Substitute for HB 2693. Current law prohibits a city from creating a port authority if the city is located within a county that has created a port authority which has received approval as a political subdivision of this State. Under this bill, this will not be construed as invalidating any port authority created by a city and approved as a political subdivision prior to the creation of a port authority by a county (Section 68.010). If a port authority whose port district includes a constitutional charter city located in four or more counties (Kansas City) must purchase or lease real property anywhere in such counties, the real property will be deemed included within the port district (Section 68.015). Powers of port authorities are also modified as specified in the bill, including, but not limited to, the grant of powers for the establishment of port rangers licensed as peace officer, and contracting with other port authorities (Section 68.025). The bill provides that failure of a port authority to include a statement that the State is not liable on bonds of a port authority as required by law will not invalidate the bonds or render the State liable on the bonds (Section 68.040). Furthermore, the bill modifies provisions regarding the terms of port authority commissioners and their removal from office, as well as determination of commissioners' qualifications, salaries, powers, and duties if they are not determined by the political subdivision establishing the port authority. The political subdivision establishing the port authority must also provide for the filing of annual reports by the board of port authority commissioners, and for periodic independent audits of the port authority's accounts (Section 68.045). The bill modifies port authorities' contracting processes for work, equipment, and supplies and materials, and provides that port authorities may utilize additional procurement measures authorized for other political subdivisions, as described in the bill (Section 68.055). Under this bill, port authority expenditures over $75,000, rather than over $25,000, including professional services contracts, must be competitively procured. The bill requires at least 20 days? notice of the letting of the contract, with publication as described in the bill. Port authorities will have the authority to reject any and all bids and readvertise the work or proposed purchase (Section 68.057). The bill provides that political subdivisions with existing port authorities cannot form regional port authorities themselves, but that the boards of existing port authorities can apply to the Highways and Transportation Commission for approval of a regional port authority, as detailed in the bill (Section 68.060). The bill amends the definition of "new job" to include an exception for jobs created prior to the date of notice of intent, any job determined by the Department of Economic Development to be eligible for, and approved for, retention of withholding tax under the Missouri works program, provided that the period of benefits under this Section immediately follows the end of the period of benefits under the Missouri works program (Section 68.075). Under the bill, certain records submitted to a port authority may be deemed closed records, and disclosure to a port authority shall not affect records' status as closed (Section 68.085). The bill modifies the threshold for consent to the creation of a port improvement district, from 60% per capita to 50% per capita, of the owners of all real property within the boundaries of the proposed port improvement district (Section 68.205). The bill provides that a petition to the circuit court shall not be required for creation of a port improvement district within port district boundaries or for substantial changes, as defined by law, to a port improvement district in certain circumstances (Section 68.253). This bill is similar to SB 1146 (2026). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that this bill will allow Missouri to increase public safety around ports by giving ports the ability to hire employees that will be given arresting powers. This bill is meant to provide guardrails regarding ports, not preempt local ordinances or laws. Testifying in person for the bill were Representative Steinmeyer; Missouri Port Authority Association; and Port KC. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Property Tax Reform by a vote of 14 to 5. The following is a summary of the House Committee Substitute for HBs 2709 & 2671. This bill requires any ballot seeking approval to add or change a tax of real property to express the effect of the change in the ballot in terms of real dollars owed per $100,000 of a property?s market valuation. (Section 137.067, RSMo) Currently, any political subdivision that received approval for a tax rate increase may levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate. The bill removes mention of the single tax rate in the exception, and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate. Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property, in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate. Finally, personal property tax rates are not allowed to increase above the personal property levy of the previous year, even as a part of this revenue-balancing adjustment. 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. Currently, the term "improvements" applies to both real and personal property. Additionally, the aggregate increase in valuation of personal property for the current year compared to the previous year must be equivalent to the new construction and improvements factor for personal property. The bill provides that the term "improvements" applies only to real property and repeals the provision setting the aggregate increase in valuation of personal property equal to the new construction and improvements factor for personal property. This bill requires all voter-approved tax levy increases applied to any real and personal property to be applied to each subclass of property equally. The bill provides that, if voters approve a subsequent levy increase prior to the expiration of a temporary levy increase, the new tax rate ceiling must remain in effect until the temporary levy expires. At that time, the tax rate ceiling must be decreased by the amount of the temporary levy increase. If voters of a political subdivision are asked to approve an additional permanent tax rate ceiling increase prior to the expiration of a temporary levy increase, voters must be provided ballot language that indicates that the temporary levy must be made permanent if the permanent levy increase is approved. A reduction or an increase to the tax rate ceiling in a nonreassement year must be applied in the following year of general reassessment. This bill provides that, when voters pass an increase of a tax rate, the political subdivision must use the current tax rate ceiling and the approved increase to establish the rates of the levy for the tax year immediately following the election. If the assessed valuation of real property is reduced in the tax year following the election, the political subdivision can raise its levy rates so that the revenue received from its local real property equals the amount the political subdivision would have received from the increased rates of levy if there had been no reduction in the valuation. Using the increased tax rate ceiling must be revenue neutral. (Section 137.073, RSMo) As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces the language with that relating to multiple tax rates. (Section 137.079, RSMo) Currently, any county and city not within a county can opt out of implementing the provisions of certain sections of HB 1150 (2002) and certain provisions of SB 960, which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county may also opt out of implementing certain provisions of HB 1150 (2002) and certain provisions of SB 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes. The bill repeals the references to the provisions of HB 1150 (2002) and SB 960 (2004), as well as the corresponding procedures to opt out of such provisions. (Section 137.115, RSMo) As it relates to borrowed money and issued bonds by school boards of certain districts, notice of the submission of the question of any loan for a ballot must include the amount of the loan required and the purpose of the loan. (Section 164.121, RSMo) The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that the bill requires separate levies for the three subclasses of real property and for personal property, and this will allow each levy to rollback on its own. Supporters say this bill will make ballot language clearer and that taxation by subclass allows for a more effective use of the Hancock Amendment and will allow homeowners to see the benefit of their taxes. Testifying in person for the bill were Representative Reedy; Missouri Association Of Counties; State Tax Commission; and Kenny Mohr, Missouri State Assessors Association. OPPONENTS: There was no opposition voiced to the committee. OTHERS: Others testifying on the bill say the state depends on local governments to help fund education, and they voice wariness toward bills that limit local revenues. Testifying in person on the bill was Mike Lodewegen, Missouri Council Of School Administrators. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

Currently, the Department of Revenue (DOR) provides a mapping feature on its website that displays sales and use tax information of all political subdivisions in Missouri. Beginning July 1, 2027, DOR must prominently display links on the homepage of its website which direct the public to color-coded, interactive maps featuring data about sales and use taxes and to color-coded, interactive maps featuring data about property taxes in all political subdivisions in the State that have taxing authority. All political subdivisions will provide DOR with data relating to property taxes by January 1, 2027. The DOR must also use the most recent publication of the Missouri State Auditor's report on property tax rates to update and maintain the property tax levy data each year. This bill is similar to HB 411 (2025).

Currently, there is a graduated tax imposed on taxable income of Missouri residents. Beginning January 1, 2027, a flat rate of 4.7% will be imposed on all taxable income of Missouri residents, or the top rate of tax in effect January 1, 2027, whichever is less. Modifications to the flat rate apply only to tax years that begin on or after a modification takes effect. This bill removes all existing taxable income brackets. The bill also allows for certain triggered reductions to the 4.7% flat rate by one-tenth of one percent, with no more than 10 such reductions. Currently, the Missouri combined taxable income on a combined return must include all of the income and deductions of each spouse, and Missouri taxable income of each spouse is an amount that is the same proportion of their Missouri combined taxable income as the Missouri adjusted gross income of that spouse bears to their Missouri combined adjusted gross income. This provision ends December 31, 2026. Beginning January 1, 2027, there will be one column for the calculation of total Missouri combined adjusted gross income on a Missouri income tax return. Beginning January 1, 2027, this bill increases the Missouri standard deduction to the allowable Federal standard deduction plus $4,000. Currently, a taxpayer is liable for interest on repayment of a tax credit for which he or she qualified, but was subsequently denied due to lack of available funds. This bill holds that such a taxpayer will not be held liable for any penalty or interest on any amount that is to be repaid, provided that the balance due is paid within 60 days from the notice of denial or payment arrangements have been approved. This bill also repeals the Missouri Working Family Tax Credit Act. This bill is similar to HCS HB 798 (2025).

This bill prohibits an assessor from reclassifying real property without first conducting an in-person consultation with the owner of record of such property. An assessor must be deemed to be in compliance with this provision if the assessor can document a good-faith effort to contact the owner of record, as described in the bill (Section 137.016,RSMo). Currently, an assessor must not increase the assessed valuation of any parcel of residential real property by more than 15% since the last reassessment without first conducting a physical inspection of the property and providing notice to the taxpayer. This bill modifies such provision by prohibiting any increase in assessments of residential real property in excess of 15%. Additionally, a property owner may request the assessor to conduct a physical inspection, provided that the assessed value must not increase as a result of such inspection (Section 137.115). Currently, certain counties are authorized to provide a tax credit for the property tax liabilities owed on an eligible taxpayer's homestead. This bill repeals such provision and instead specifies that all counties must provide a property tax credit for any real property owned by an eligible taxpayer, provided that the real property tax liability owed on the taxpayer's real property may be increased by no more than 2.5% per year or the percent increase in inflation, whichever is less. However, for any county in which any subclass of real property is considered to be valued below its true value in money, as determined in the bill, the amount by which a taxpayer's real property tax liability may increase must not exceed 7.5% per year, provided that this provision must no longer apply to a county once such subclass of real property in such county is no longer considered to be valued below its true value in money. Additionally, the bill provides that personal property tax liability owed on any individual item of personal property must not be increased above the liability owed on such item during the 2024 tax year or the first year an eligible taxpayer first incurs personal property tax liability on such personal property, whichever occurs later. Any eligible taxpayer experiencing such an increase must be eligible for a credit on the eligible taxpayer's personal property tax liability in an amount equal to such increase, as described in the bill (Sections 137.1058 and Section 137.1055) Currently, the State Tax Commission is required to equalize the valuation of each class and subclass of property among the respective counties. This bill requires the Commission to utilize ratio studies to determine whether a class or subclass is valued below or above its true value. Such values must be no less than 75% and no more than 100% of true market value, as specified in the bill (Section 138.390). This bill is similar to SB 919 (2026).

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

Currently a person selling, conveying, or transferring title of a property that contains a permitted or unpermitted solid waste disposal site or demolition landfill must disclose to the buyer early in the process about its existence. This requires the seller to disclose the sale, conveyance, or transfer to the Department of Natural Resources. Currently, a tipping fee is collected per ton accepted by landfills and transfer stations and deposited into the Solid Waste Management Fund. Beginning October 1, 2027, the bill increase the fee for solid waste sanitary landfills and transfer stations from $1.50 per ton accepted to $2.50 per ton and the fee for solid waste demolition landfills from $1 per ton accepted to $2.50 per ton. Beginning October 1, 2029, the fees will be adjusted annually. The bill requires that each year $5 million from the Solid Waste Management fund is made available to the Department for assessing, investigating, testing, remediating, and managing abandoned solid waste disposal areas. Currently, of the remaining revenues in the Solid Waste Management Fund, 39% are distributed to the Department of Natural Resources and 61% are distributed for grants. The bill removes the percentages and requires that at least the same appropriation plus 1/4 of the Department's operating expenditures be dedicated to the elimination of illegal solid waste disposal, solid waste permitting and other solid waste activity administration. Any remaining revenue will be made available annually for grants. The bill also eliminates solid waste management districts and the Solid Waste Management Advisory Committee. By December 31, 2026, each solid waste management district must submit a final financial audit, remit leftover money to the Solid Waste Management Fund, and provide a list of open grants as specified in the bill.

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Crime and Public Safety by a vote of 14 to 0. Currently, a charge of 3% is imposed on retail transactions of prepaid wireless telecommunications service to help fund 911 services. This bill increases the charge to 4%. Currently, the first $15 of each transaction is not subject to the service charge. This bill repeals this provision. The bill requires sellers of prepaid wireless telecommunications services to report to the Department of Revenue the number of retail transactions for which the charge was collected, and the total dollar amount of each transaction and of each service charge. If the Department of Revenue determines that a seller has not collected the charge, the seller will not be allowed to deduct and retain any amount of the charge nor of sales tax for the reporting period for which the Department has determined a deficiency. PROPONENTS: Supporters say that funding for 911 services used to be stable; that has changed because now there are cell phones and most people no longer have land lines. Witnesses indicated that they are looking to change the charge for prepaid phones to 4% to pay for updated equipment and training. This fee was initially passed 8 years ago and there were other funds that were given to 911 so they were able to do some Geographic Information System (GIS) updates. The goal is to move the needle a little bit and this should not affect pay. This goal is to have the entire state function efficiently with the new generation of 911 service since the old landline model is archaic. Since more and more internet-based service is being pushed, people are going the way of prepaid phones; accordingly, there needs to be an increase in the tax on those so the board of governors can implement the service. A minimum standard of training is required and the additional funding would help. Testifying in person for the bill were Representative Perkins; Ambulance District Association of Missouri; MO Directors Association; Mo Nena; Mo APCO; and Alan Wells. OPPONENTS: There was not opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill establishes the "Public Nuisance Reform Act", which establishes a nonexclusive list of actions or conditions that will not be considered a public nuisance or otherwise form the basis for a public nuisance cause of action. The Act requires a plaintiff in a public nuisance claim to plead with particularity and prove by a preponderance of the evidence that each named defendant's actions were both a but-for and proximate cause of the alleged public nuisance. A public nuisance cause of action can be brought by, on the relation of, or in the name of a political subdivision only if the alleged public nuisance is wholly contained within the jurisdiction of that political subdivision. In all other circumstances, a public nuisance cause of action can be brought only by the Missouri Attorney General after conferring with and receiving in writing the approval of the Governor. A private citizen can bring a public nuisance claim only if the person has sustained a special injury proximately caused by the defendant's conduct and only if the person proves, by clear and convincing evidence, the existence of the special injury caused by the defendant. A public nuisance claim must be brought within three years of when the plaintiff knew or should have known of the defendant's conduct that caused the public nuisance, and no public nuisance claim will recover damages for conduct occurring more than 10 years before the date on which the complaint was filed.

Currently, the Department of Corrections reimburses counties and the city of St. Louis for the days certain offenders spend in custody at a rate not to exceed $37.50, subject to appropriation. This bill raises the jail reimbursement rate to $40. The bill specifies that whenever it is determined that a person in the custody of a jail lacks the capacity to understand the proceedings against him or her or to assist in his or her own defense as a result of mental illness or defect, the Department of Mental Health must reimburse the county or city not within a county in which the jail is located for the time the person spent in custody. The rate for this reimbursement is set at $150 per day. The Department is additionally required to pay the costs when a person is determined to lack mental fitness to proceed in a trial or conviction and the person is in the custody of the sheriff. This bill specifies that it is the duty of the county sheriff, or chief executive officer of a city not within a county, to certify the total number of days a person who lacks mental fitness to proceed in a trial or conviction has remained in custody and submit the number to the Department. The sheriff or chief executive officer must submit claims for reimbursement no later than two years from the date the claim became eligible for reimbursement. The Department must determine if the expenses are eligible under provisions of current law and remit any payment to the county or city not within a county when the expenses have been determined to be eligible. Additionally, the Department is required to establish by rule the process for submitting claims.

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).

This bill allows the Department of Social Services to establish a grant program to provide funds to nonprofits that assist senior citizens in appealing their property tax assessments. The application process that a nonprofit must follow to secure grants is described in the bill. The Department must consider the following when awarding grants: (1) The nonprofit's ability to provide senior citizens with assistance in appealing property tax assessments; (2) The number of seniors the nonprofit is capable of serving; (3) The level of need in the area that the nonprofit serves; and (4) The funds available for the awards. This bill is similar to HB 1458 (2025).

CCS SS SCS HB 2818 -- ANNEXATION PROCEDURES FOR CITIES The bill provides that, for any city, town, or village in St. Charles County, the term "contiguous and compact" includes a situation whereby at least 18% of the length of the perimeter of an unincorporated area proposed for annexation is contiguous with an annexing city, town, or village. The bill provides that, for any city, town, or village in Jefferson County, the term "contiguous and compact" includes a situation whereby at least 25% of the length of the perimeter of an unincorporated area proposed for annexation is contiguous with an annexing city, town, or village. This bill prohibits any city, town, or village in Jefferson County from annexing an unincorporated area contiguous to another unincorporated area annexed by the same city, town, or village within the last 24 months. This bill permits a city with more than 71,000 but fewer than 79,000 inhabitants that owns and operates an airport located outside of and not contiguous with its boundaries to annex the airport. This will apply to the City of St. Joseph. Currently, there is an additional annexation procedure for cities in certain counties using a petition process rather than a vote of the residents of the annexed area. The bill repeals this additional annexation procedure. This bill contains a severability clause.

HCS HB 2819 -- SALES TRANSACTION ROUNDING This bill provides that, for cash transactions only, a vendor can round the total amount of a sale due on a transaction to the nearest five cents, as prescribed in the bill. This rounding will not apply to transactions paid by non-cash methods. The bill provides that a vendor will not be in violation of any requirements, laws, regulations, or standards of a state or political subdivision in Missouri based on actions taken in good faith and in compliance with the provisions of this bill.

This bill establishes the "Missouri Shield Act", which allows an eligible person, defined in the bill as a current or former law enforcement officer or judge, to file an affidavit containing information specified in the bill requesting that the general public be prohibited from accessing the unique identifier and recording data contained in recorded instruments maintained by the county recorder and requesting the recorder to prohibit the general public's access to the eligible person's residential address and telephone number contained in instruments or writings recorded by the recorder. If the eligible person is also requesting that the general public be prohibited from accessing records maintained by the county clerk, collector, assessor, treasurer, or auditor, the eligible person can combine the request in one affidavit. The affidavit must be filed with the presiding judge in the county where the eligible person resides. If the request is granted, the eligible person can file a new affidavit to continue the shielding upon the expiration of the previous order. The clerk of the court must file the court order and send a copy of the order and affidavit to every county recorder listed on the affidavit. The county recorder must shield the records within 10 days of receiving the court order. The bill provides circumstances under which a court can temporarily stay or permanently vacate an order granting the shielding of records. The bill also provides exceptions, prohibiting the county recorder from shielding records in specified instances. No county recorder will be liable for damages under this legislation as long as the recorder makes a good faith effort to comply. This bill is similar to HB 1296 (2025).

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Ways and Means by a vote of 7 to 3. Beginning January 1st of the calendar year immediately following the adoption of a constitutional amendment authorizing the exemption of tangible personal property from taxation under Article X, Section 6 of the Constitution of Missouri, this bill will exempt farm machinery and motor vehicles from personal property taxation. Currently, assessors annually assess all personal property at 33.3% of its true value in money. Beginning January 1, 2027, the percentage of the true value in money at which personal property is assessed will be 30% of its true value in money and the amount will be reduced every two years by 2% until the calendar year 2041. For calendar year 2041, and every year thereafter, personal property must be assessed at 16% of its true value in money. This bill is similar to HB 988 (2025). PROPONENTS: Supporters say that this bill will allow for more predictability for taxpayers as it relates to their motor vehicles. Testifying in person for the bill was Representative Matthiesen. OPPONENTS: Those who oppose the bill say that this bill will impact smaller communities that have limited or no sales tax base to replace the lost revenue caused by this bill. Testifying in person against the bill were Missouri Council of School Administrators; and Missouri Municipal League. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

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

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

HB 2898 -- UNPAID TAXES AND FEES (Owen) COMMITTEE OF ORIGIN: Standing Committee on Local Government Currently, under Section 140.982, RSMo, if a county establishes a land bank agency, the members of the first board of directors must be appointed within 90 days, and if an appointing authority does not make a required appointment on time, the appointment will be made by the county council. This bill repeals this provision and allows the county council to provide for the qualifications for members of the board of directors as part of an establishing ordinance, resolution, or rule. The board of directors of the land bank agency will consist of seven members appointed by the county executive. Current law provides that if an appointing authority fails to fill a vacancy within 60 days after a term expires, the county council will make the appointment. This bill modifies how the county land bank board is appointed. Under the provisions of this bill, the seven-member board will be appointed by the county executive, who will be required to fill any vacancy within 60 days. Currently, a county that elects to operate under alternative delinquent sale tax provisions may only include parcels with unpaid taxes that have been delinquent for at least two years. This bill removes the two-year delinquency requirement, allowing counties that opt-in to the alternative process to include delinquent parcels regardless of how long the taxes have remained unpaid. Land bank agencies are currently prohibited from selling property to the original owner of the parcel or to certain close relatives of the original owner. This bill removes the prohibition on sales to relatives of the original owner, while maintaining other purchaser eligibility requirements.

This bill adds "progressive design-build contracts", as defined in the bill, to numerous provisions of law related to design- build contracts. Currently, a design criteria consultant must be employed by a political subdivision to perform certain tasks related to design- build projects. This bill allows a design criteria consultant to be employed by a political subdivision, but does not require it. The bill outlines the necessary elements of a request for proposal for a progressive design-build contract. Political subdivisions are required to solicit proposals in a two -stage process. Phase I is the solicitation and evaluation of the qualifications of design-builders. Phase II is the solicitation and evaluation of proposals describing the design-builder's approach to design development, preconstruction services, and construction of the project. Various criteria that the political subdivision must consider during each phase are described in the bill. The political subdivision has the discretion to disqualify any design-builder that the political subdivision finds lacks the minimum qualifications required to perform the work. The political subdivision will use criteria described in the bill to select no more than five qualified design-builders, who will be given a specified amount of time to assemble phase II proposals. Evaluation of phase II proposals must be qualifications-based. Price considerations are for the preconstruction phase services only. The political subdivision will rank the phase II proposals according to criteria described in the bill. Following the evaluation, the political subdivision can enter into negotiations with the highest-ranked design-builder to establish a preconstruction agreement. If the parties are unable to reach an agreement, the political subdivision can begin negotiations with the next highest-ranked design-builder. During the preconstruction phase, the design-builder and the political subdivision will collaborate to establish a fixed contract amount or a guaranteed maximum price. Upon acceptance of the price and contract terms, the parties may amend the contract to authorize construction. This bill is similar to HB 2474 (2026).

COMMITTEE ACTION: Voted "Do Pass" by the Special Committee on Property Tax Reform by a vote of 11 to 8. Beginning January 1, 2027, this bill requires any question submitted to voters by a political subdivision desiring to levy a real property or personal property tax to be submitted only on a general election day. The bill standardizes ballot language for questions submitted to voters by a political subdivision desiring to levy a real property or personal property tax. Currently, ballot language often describes a desired tax as a specified amount on each $100 of assessed valuation. This bill requires ballot language to describe the desired tax as a specified amount per $100,000 of appraised value, depending on whether the property is residential, commercial, agricultural, or a motor vehicle. PROPONENTS: Supporters say that the bill standardizes how property tax information is portrayed to voters on ballots by requiring property tax levy questions to be worded in a certain way. Those in support of the bill state that the bill will provide for consistency in property tax ballots. Testifying in person for the bill was Representative Fowler. OPPONENTS: Those who oppose the bill say that moving so many questions and local ballots to November will stress election authorities. Opponents state that the longer ballots will cause more voter fatigue. Testifying in person against the bill was Missouri Association Of Counties. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

COMMITTEE ACTION: Voted "Do Pass" by the Special Committee on Tax Reform by a vote of 5 to 3. Currently, Sections 143.121 and 143.341, RSMo, define how a resident individual?s Missouri adjusted gross income is computed by starting with Federal adjusted gross income and then applying specified additions and subtractions. This bill revises these provisions to maintain the existing income tax structure while adding new statutory subtractions. The bill continues to define Missouri adjusted gross income based on Federal adjusted gross income with specified modifications but adds provisions that: (1) For all tax years beginning on or after January 1, 2026, treat a capital gain as including items of ordinary income for Federal tax purposes that, but for Internal Revenue Code Sections 1245 and 1250, would have been classified as a capital gain. This authorizes a subtraction for capital gains recharacterized as ordinary income. (2) For estates and trusts, for all tax years beginning on or after January 1, 2026, subtract 100% of all income reported as a capital gain for Federal income tax purposes and include items of ordinary income that would be capital gains absent application of Internal Revenue Code Sections 1245 and 1250. PROPONENTS: Supporters say that some trusts function as capital gains, so this bill ensures the capital gains tax deductions apply to such trusts. Testifying in person for the bill was Representative Hardwick. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

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

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Agriculture by a vote of 21 to 0. The following is a summary of the House Committee Substitute for HB 2998. This bill requires the Department of Transportation to conduct a feasibility study on potential improvements to the Upper Mississippi River Basin. The study must include an evaluation of increasing the navigation season to 12-month navigation, upgrading the existing locks to 1,200 foot locks, and adding hydropower on existing locks and dams. The Department must report its findings to the General Assembly no later than December 1, 2029. The bill also establishes the "Rural Development Office" within the Department of Economic Development to advocate for and promote rural Missouri and focus on efforts designed to aid rural improvements. The duties of the office are specified in the bill. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that 40% of Missourians live in a rural area. This bill would provide an office to help with rural economic development for those living in rural Missouri. In addition, it is important to protect the eight coal-fired power plants in Missouri that provide baseload power to the state. Testifying in person for the bill were Representative Riggs; Missouri Electric Cooperatives; and Armorvine. OPPONENTS: There was no opposition voiced to the committee. OTHERS: Others testifying on the bill say that the Missouri Department of Transportation does not have jurisdiction over the Mississippi and Missouri Rivers, but that it would work with the U.S. Corps of Engineers to complete the study. The study will cost approximately $3 million and take 3 years to complete. Others testifying also stated that there are 92,000 dams in the United States and only 3% of those generate power. Testifying in person on the bill were Dr. Vikram Lakhanpal, Most Policy Initiative; and Pamela Harlan, Missouri Department of Transportation. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

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

This bill moves all local government and political subdivision elections to the State primary election date, with some exceptions. The following elections are not included in the provisions of the bill: (1) Special elections to fill a vacancy, break a tie, or decide an election contest; (2) Bond elections necessitated by natural disasters and other emergencies; and (3) Elections in charter counties and charter cities. The bill also repeals provisions establishing primary elections in third class cities with certain forms of government.

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Local Government by a vote of 14 to 0. Currently, there are two different types of boards of directors for industrial development corporations. In the majority of counties, the board can have any number of directors, not less than five, that are appointed by the County Commission. Certain other counties, including Lewis County, must have a board of directors with the number of directors not less than the number of townships in the county. Each township within the county must elect one director to the board. After August 28, 2026, this bill repeals the requirement that the board of directors be elected. This bill is similar to HB 241 (2025). PROPONENTS: Supporters say that it is very difficult to elect one member from each township in Lewis County. These are volunteer positions and very sparsely-populated areas. Members of the county want to be treated like every other county in the State, as they were before this carve out was created. Testifying in person for the bill were Representative Sharpe; and Craig Redmon, Lewis County Commissioner. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill prohibits health care providers from charging a fee for medical records for use in supporting an application for Workers' Compensation, Veterans, or Disability benefits. The bill does allow health care providers to give the records in the most cost- effective format, provided that electronic records are given in a universally accessible format. This bill is similar to HB 2783 (2026) and HB 1226 (2025).

This bill specifies that if any premises currently rented, leased, sold, transfered, or conveyed is or was previously contaminated with radioactive or other hazardous material, the owner, seller, landlord, or other transferor must disclose in writing to the current lessee, in addition to any other required recipients, as long as the person required to give notice has empirically supported knowledge of the contamination. The term "knowledge" is includes written or electronic communication from a governmental agency. If a lessee learns that the owner, seller, landlord, or other transferor had knowledge and failed to disclose the knowledge to the lessee, the lessee has the right to terminate his or her lease at no cost under the provisions stipulated in the lease. If a governmental agency requests from an owner, seller, landlord, or other transferor a signed right of entry to test for radioactive or other hazardous material contamination, the request must be disclosed in writing to the prospective or current lessee, the purchaser, or the transferee. If a state agency has knowledge of a contamination at a residential property, the agency must send written notice to the current resident within 30 days.

This bill repeals the deadline set for taxpayers? personal property lists and the subsequent penalty provisions for when such lists are not submitted or are submitted after the set deadline.

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Commerce by a vote of 8 to 0. This bill prohibits a local government from adopting or enforcing a zoning ordinance or land use regulation that bans manufactured homes where other single-family housing is permitted, imposes requirements on manufactured homes that are more restrictive than other on-site build homes, limits the replacement of existing manufactured homes, requires permits for manufactured homes that aren't required for comparable site-built homes, or requires a perimeter foundation system for a manufactured home that is incompatible with the structural design of the home. The bill allows local governments to adopt and enforce compatibility standards governing the placement of manufactured homes in residential zones, so long as they are not more stringent than standards applied to other single-family residential construction in the same zone. The bill also does not prohibit additional requirements related to historic properties, homeowners associations, or covenants on private land. This bill contains an emergency clause. PROPONENTS: Supporters say that this bill creates guidelines for how municipalities can regulate manufactured homes which will help with the housing shortage around the state because manufactured homes are a cheaper option for most people. This bill does not interfere with HOA contracts or fire code regulations. Testifying in person for the bill were Representative Hardwick; and Daniel Stone Sr. OPPONENTS: There was no opposition voiced to the committee. OTHERS: Others testifying on the bill say that this is a good way to increase the availability of affordable housing in the state. However, there was concern expressed that this bill may preempt municipal laws and ordinances by requiring municipalities to allow manufactured homes anywhere that does not have an HOA and does not violate any fire codes. Testifying in person on the bill was Laura Holloway, Missouri Municipal League. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill repeals or modifies duties of the Joint Committee on Education that have expired or changed. Currently, Section 21.487, RSMo, requires that the committee develop a comprehensive funding formula for public institutions of higher education. The deadline for that formula was 2015. This bill modifies the provision to require a report from the Department of Higher Education and Workforce Development and make recommendations to the General Assembly. Repealed duties include a provision requiring: the creation of a committee to investigate facility access and affordability for charter schools , which provision expired in 2016 in Section 160.405; a report on the review of policies and procedures in remedial education, which provision expired in 2017 in Section 173.750; the repeal of the Career Readiness Course Task Force, which dissolved in 2019 in Section 167.910; the review of the study on information technology certificates, which provision expired in 2015 in Section 173.680; and technical and administrative support for the Legislative Task Force on Dyslexia, which provision expired in 2018 in Section 633.420.

Currently, any political subdivision that received approval for a tax rate increase can levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate. The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate. Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate. This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline (Section 137.073, RSMo). As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces such language with that relating to multiple tax rates (Section 137.079, RSMo). This bill requires the assessor to conduct a physical inspection of any parcel of utility, industrial, commercial, railroad, or other real property before the assessor can increase the assessed valuation of such parcel of real property by more than 15%. Currently, any county and city not within a county can opt-out of implementing the provisions of certain sections of HB 1150 (2002) and certain provisions of SB 960, which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county can also opt-out of implementing certain provisions of HB 1150 (2002) and certain provisions of SB 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes. This bill repeals the references to the provisions of HB 1150 (2002) and SB 960 (2004), as well as the corresponding procedures to opt-out of or to implement such provisions. The bill requires that, beginning January 1, 2027, each county and city not within a county to determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate (Section 137.115, RSMo). This bill is similar to HB 2671 (2026).

The bill establishes "The Drinking Water Transparency and Accountability Act", which requires the Department of Natural Resources to create a statewide system of accountability for community water systems and establish, by rule, a letter grade schedule to include community water system quality, performance, and sustainability based on the standards set forth in the bill. The Department must promulgate rules for clear and appropriate explanation for each such standard and create a tiered structure of point deductions that utilizes the violation metrics specified in the bill. The Department will assign community water systems a letter grade between "A" and "F". The rules can not deduct points for water outage or boil advisories. For water corporations, the Department must use data provided by the water corporation in its most recent general rate case within the past three years. The Department will publish scores and letter grades earned by each community water system on its website on an annual basis. It also must establish rules by which a community water system can review and appeal the Department's scores prior to website publication. Requirements and penalties for each letter classification that a community water system receives from the Department are specified in the bill. For any violation of the provisions of the bill, upon a petition from the Department, a court may appoint a receiver or fiscal administrator, may order a mandatory safe water purchase from another system. The duties of a receiver, if appointed, are specified in the bill. The Department must publish the first letter grade no later than January 1, 2028. A community water system receiving Federal funds for the upgrade, repair, or replacement of the water system infrastructure must submit to the Department a detailed plan describing how the Federal funds will be used. This bill is the same as SB 1666 (2026).

This bill requires that, before June 30, 2027, any unexpended balance in the subaccounts of the Natural Resources Protection Fund exceeding the preceding biennium's collections revert to the General Revenue Fund at the end of each biennium. Beginning July 1, 2027, any unexpended balance in the subaccounts of the Natural Resources Protection Fund that exceeds the preceding biennium's collections will not revert to the General Revenue Fund. Beginning July 1, 2027, and annually on July 1st of each year thereafter, the Commissioner of Administration must use taxable sales reports to estimate the amount of state general revenue sales and use tax derived from electric power distribution in the previous calendar year and report the amount to the State Treasurer. The Treasurer must transfer certain amounts from the general revenue sales, as specified in the bill. The bill repeals provisions relating to the transfer of funds from the Missouri Air Emission Reduction Fund. This bill is similar to SB 953 (2026).

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Commerce by a vote of 8 to 0. The following is a summary of the House Committee Substitute for HB 3395. This bill expands the "Missouri Downtown and Rural Economic Stimulus Act" by increasing allowable tax increments, extending project durations, and broadening eligibility and financing mechanisms for redevelopment projects. Currently, Missouri law defines terms used under the Missouri Downtown and Rural Economic Stimulus Act (MODESA), including development project, economic activity taxes, and related financing mechanisms used for redevelopment. This bill modifies the definition of ?economic activity taxes? to expand the types of revenues that may be captured, including certain additional local taxes, fees, and other revenue sources generated within a project area. The bill also modifies and adds definitions relating to ?expanded development projects?, allowing for broader project structures and eligibility. Currently, municipalities may establish a downtown economic stimulus authority to approve and oversee redevelopment projects within a defined downtown area. This bill modifies the authority structure by allowing greater flexibility in how project areas are defined and administered, including permitting project areas to be noncontiguous and not limited strictly to traditional downtown boundaries. The bill also revises procedures for project approval and oversight. Currently, development plans must meet certain statutory requirements, including demonstrating eligibility, outlining project costs, and identifying anticipated revenues and financing structures. This bill modifies development plan requirements by expanding eligibility criteria and allowing for expanded development projects. The bill removes certain prior limitations and allows municipalities greater discretion in structuring redevelopment plans, including modifications and expansions of previously approved projects. Currently, redevelopment projects may be financed through a combination of payments in lieu of taxes (PILOTs), economic activity taxes (EATs), and a portion of state tax increments, generally subject to statutory limitations. The bill also allows 100% of payments in lieu of taxes, economic activity taxes, and the municipal residential earnings tax increment from the fund for contributions to a development project or expanded development project from any private not-for- profit organization or local contributions from tax abatement. Additionally, the bill authorizes the capture of a state construction income tax increment of up to 100% based on wages paid during the construction period. Currently, state tax increment financing is limited in scope and subject to various eligibility and structural requirements. This bill modifies these provisions by expanding the categories of state tax revenues that may be captured and allowing projects to receive additional state incentives and tax credits concurrently, effectively permitting the stacking of incentives. The bill also authorizes a residential income tax increment of up to 70% based on wages earned by individuals residing within the project area. Currently, redevelopment projects must be reviewed and approved through a defined process, including submission to the Department of Economic Development (DED). This bill includes that the approval process by requiring the DED to approve or deny a complete project application within 60 days. The bill also allows for greater flexibility in amending or modifying approved projects over time. Currently, redevelopment projects and associated financing mechanisms are subject to statutory time limits. This bill modifies the duration of redevelopment incentives by allowing projects to receive benefits for up to 30 years, including the repayment of project costs and obligations. Currently, various administrative and procedural provisions govern the implementation of redevelopment projects under MODESA. This bill modifies these provisions by allowing reimbursement of certain project costs incurred prior to formal approval, revising administrative procedures, and making conforming changes to reflect the expanded financing and incentive structure authorized under the bill. The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that there is already proof that the incentives in this bill work and benefit the State. This bill will grow the economy of Missouri, bring in more jobs and businesses, and attract tourists. The bill will help turn abandoned buildings into residential apartments, town homes, or condos. This will help curb declining economic development in Missouri. Testifying in person for the bill were Representative Christ; The City of St. Louis; Ryan Mcclure, Gateway Arch Park Foundation; Blake Cordish; Mark Stewart, The Cordish Companies; Carlos Gomez, Hispanic Chamber of Commerce; Greater St. Louis, Inc.; Missouri Chamber of Commerce and Industry; JE Dunn Construction; William Dietrich, Downtown Council of Kansas City; Municipal League of Metro St. Louis; City of Kansas City; Greater Kansas City Chamber of Commerce; Civic Council of Greater Kansas City; St. Louis City SC; Economic Development Corporation of Kansas City; and Missouri Municipal League. OPPONENTS: There was no opposition voiced to the committee. OTHERS: Others testifying on the bill say that the Cornish Company has been very supportive and helpful to the teachers of Kansas City. Testifying in person on the bill was Chris Roepe, Kansas City Public School District. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

This bill establishes the "Producer Responsibility Program for Statewide Recycling Act", which creates provisions relating to recycling. The bill establishes the Producer Responsibility Program for Statewide Recycling Advisory Board within the Department of Natural Resources. The Department will appoint an impartial facilitator to manage and support the Advisory Board. The Advisory Board consists of 13 voting members and two nonvoting members as specified in the bill. The Director will appoint members as required in the bill. The Advisory Board must meet no later March 1, 2028, and at least annually after. Members of the Advisory Board will be reimbursed for reasonable expenses. The Advisory Board's duties are set out in the bill. Producers must establish a nonprofit producer responsibility organization by June 1, 2028, as required by the bill. The Director of the Department of Natural Resources will then designate this organization to implement and administer the Program. The organization will facilitate needs assessments, consult on plans, submit five-year proposals, and administer the Program. By September 1, 2027, the organization must hire an independent third-party for a statewide needs assessment, consulting the Advisory Board on scope and addressing all geographic areas of the State. The needs assessment must identify certain area of need as specified in the bill. The needs assessment must identify at least three projected scenarios for increasing the recycling and collection rates that the State could achieve by January 1, 2033, and by January 1, 2036. By January 30, 2030, the organization must report the needs assessment results to the Advisory Board and the Director. The Director must then publish the results and provide an opportunity for public comment. By May 1, 2033, and every five years after, the organization must hire an independent third-party to conduct an updated needs assessment as required by the bill. By February 1, 2030 , the organization must submit a plan proposal to the Advisory Board focusing on residential recycling services. The plan must cover a five year period and an updated plan must be submitted to the Advisory Board every five years. Updated plans must address both residential and applicable covered nonresidential entities. The plan must include specified information in order to be approved, including a funding mechanism that meets certain criteria. The Advisory Board and the Director must review the plan proposal as required by the bill. Once a final plan proposal is approved, the Director must publish the final plan, and the organization must begin implementing the final plan within six months of approval. The organization must submit proposed amendments to the plan annually as required by the bill. The Director must approve or reject the proposed amendments. Producers may opt-out of the program by submitting an individual program plan proposal as set forth in the bill. The bill requires the organization to develop and update a minimum recyclable list based on available recycling services, infrastructure, and markets. Service providers must offer recycling for all readily recyclable materials to qualify for reimbursement in a way that facilitates attaining plan targets. Providers can get reimbursed for collection of materials not included on the minimum recyclable list where reasonable costs and responsible end markets are established. The organization must contract with service providers for convenient, equitable, free recycling access for readily recyclable materials, with the goal of achieving the collection and recycling rate targets established in the final plan. The organization must develop and implement a statewide education and outreach program to boost recycling and reuse as required by the bill. Beginning July 1, 2029, a producer must participate in the Program or an approved individual program plan to sell covered products. Annually, beginning January 1, 2033, a nonprofit organization can request that the Director designate the nonprofit as an additional producer responsibility organization, if the Director determines the designation is necessary. The Director, the Advisory Board, the organization, and any other person administering a plan must keep proprietary information confidential and not include proprietary information in any plan approved by the Director. Producers must pay annual dues beginning January 1, 2030, based on the funding mechanism approved in the plan and as set forth in the bill. By April 1 of the second implementation year and annually thereafter, the organization, and any additional producer responsibility organization, will create a program report, as specified in the bill, and deliver it to the Advisory Board for review. The Advisory bord will forward the report to the Director for publication. The Director will compile a general report on program progress and reimbursements. Beginning in 2028, and every three years thereafter, the general report must also include a consumer cost impact review conducted by the Department. The annual general report must be published on the Department's website and submitted to the Governor, and the General Assembly. If minimum collection and recycling rates are not met, the Director may require final plan amendment. If an organization, plan administrator or producer violates the provisions of the bill, the organization, administrator, or producer is liable for penalties as specified in the bill. The Director will serve the administrative penalty in person or by certified mail. Appeals may be submitted to the Administrative Hearing Commission. Activities solely for implementing approved plans are immune from State Antitrust laws. The bill specifies producers that are exempt from the requirements of the bill. No point-of-sale or collection fees are allowed to recoup the costs of complying with the bill. Private service providers are not required to participate in this Program. The bill creates the "Producer Responsibility Program for Statewide Recycling Fund? to hold producer dues and any appropriations and will reimburse the Department for its administrative, Advisory Board, and enforcement costs. The Department must annually notify the organization of associated costs.

Upon voter approval, this constitutional amendment authorizes an exemption from property tax for the real and personal property of a veteran with a total service-connected disability or a veteran recipient of a Purple Heart. This bill is similar to HJR 96 (2025).

Upon voter approval, this constitutional amendment proposes that no new tax or tax increase imposed by state statute will go into effect, or continue in effect if otherwise set to expire, without prior approval at a statewide general election. Notwithstanding any other provision of the Constitution, this resolution further proposes that no State funds will be expended without first being appropriated by the General Assembly. This bill is similar to HJR 8 (2025)and HJR 84 (2024).

Upon voter approval, beginning January 1, 2027, this proposed constitutional amendment provides that the true value of all residential real property that has been maintained by the homeowner as his or her primary residence will be deemed to be the same value determined at the most recent previous assessment of the property. In a new assessment or reassessment of the primary residence the assessed valuation of such property can be increased, provided that the increase does not exceed the change in the Consumer Price Index or 2%, whichever is less. The limited increase can be exceeded to reflect the value added to the property as a result of new construction or improvements. This bill is similar to HCS HJR 4 (2025); HCS#2 HJR 78 (2024); and SJR 90 (2024).

Upon voter approval, beginning in 2027, this constitutional amendment would allow political subdivisions granted the power to tax by the Missouri Constitution and by the General Assembly to increase sales taxes without authorization by the General Assembly. Political subdivisions would have to receive voter approval in order to increase any sales tax or to change the purpose of any sales tax authorized by this provision of the Constitution. The ability to tax granted by this resolution would be in addition to any other authorization to tax granted to the political subdivision by the General Assembly. This amendment is similar to HJR 29 (2025).

Upon voter approval, this constitutional amendment would automatically require each tax levied and imposed by the State or any political subdivision thereof to be submitted to voters for reauthorization 25 years after the original effective date of the tax. Upon voter approval, the tax would be reauthorized. If voters fail to approve the tax, the proposal or tax could be modified and the question to approve it resubmitted to voters at the next general election. If voters fail to approve the tax a second time, the tax will terminate at the end of the second fiscal year immediately following the election. Ballot summaries for these taxes are prohibited from describing them as not being a tax increase. This amendment would not apply to taxes imposed for the payment of bonds or other debt. This bill is similar to HJR 22 (2025).

Currently, certain real and personal property are exempt from taxation. Any county that loses revenue as a result of these exemptions can replace the revenue by imposing a tax on commercial real property within the county's border. If a county chooses to impose such a tax, a majority of voters within the county can decrease the newly imposed tax on commercial real property. Upon voter approval, this constitutional amendment allows the governing body of a county to decrease the newly imposed tax on commercial real property. The amendment also applies the provisions of Section 22, Article X of the Missouri Constitution to the newly imposed tax on commercial property. Currently, the calculation of "total state revenues" includes certain revenue, fees, and funds, as defined for fiscal year 1980-1981. This resolution repeals the base year of 1980-1981. Currently, there is a limit on the total amount of taxes which can be imposed in any fiscal year on taxpayers. The limit is calculated by using the total state revenues from fiscal year 1980-1981 and the personal income of Missouri in calendar year 1979. This amendment changes the effective date of implementation from fiscal year 1980-1981 to fiscal year 2027- 2028. The resolution also changes the limiting calculation by using total state revenues from the previous fiscal year before implementation and the personal income of Missouri from the calendar year prior to the previous fiscal year before implementation. Currently, the General Assembly must not increase taxes or fees without voter approval if the taxes or fees in total produce new annual revenues of a certain amount. This resolution repeals the definition of "new annual revenues". Instead, the amendment measures individual tax or fee increases by the increase in total state revenues collected during the first fiscal year following enactment. If a tax or fee change is to be implemented over multiple years, the increase in total state revenues from the first fiscal year following enactment will be used to extrapolate the total increase in revenues once fully implemented, and this result will be used for the compliance measurement for the year the General Assembly approved the tax or fee increase. This resolution requires voter approval before any tax increase imposed by state statute can go into effect or for any existing tax imposed by statute to continue. During the general election of 2028, or at a special election called by the Governor, the voters must be asked the following question: "Shall the taxes imposed in (list of Articles and Sections imposing a tax) of this Constitution expire?" If a majority of the qualified voters answer in favor of the question, the listed taxes will expire at the end of the second fiscal year after the election is held. If a majority answers no, the listed taxes will not expire and must remain effective unless and until the questions are resubmitted. Additionally, if a majority answers no, the Secretary of State must resubmit the question at the general election every four years thereafter until the termination of the taxes is approved. This bill is similar to HJR 22 (2025) and HJR 126 (2024).

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

Upon voter approval, this proposed constitutional amendment would give the General Assembly the power to veto by a simple majority any Department of Transportation spending plan, including the Department's Statewide Transportation Improvement Program. This bill is similar to HJR 46 (2025).

Upon voter approval, this constitutional amendment dissolves the Highways and Transportation Commission and transfers all of its duties and responsibilities to the Department of Transportation to be overseen by a director appointed by the Governor with the advice and consent of the Senate. This bill is similar to HJR 45 (2025).

Upon voter approval, this constitutional amendment expands the current exemption from real property taxes for former prisoners of war with a total service-connected disability to all disabled veterans, as defined in the amendment. If the disabled veteran dies, the surviving spouse will continue to receive the exemption, provided that the surviving spouse uses, occupies, and maintains the real property that the disabled veteran was granted the original exemption as his or her homestead and the property is not sold. If the surviving spouse sells the homestead or relocates so that the real property is no longer used as a homestead by the surviving spouse, the exemption will expire. This bill is similar to SJR 46 (2025) and HJR 6 (2025).

Upon voter approval, this constitutional amendment provides that, beginning January 1, 2027, the powers of the State Tax Commission relating to appeals from local boards of equalization on assessed valuation of real or tangible personal property are limited. This amendment limits the Commission to: (1) Upholding the decision of the local board of equalization; (2) Upholding the original assessed valuation; or (3) Lowering the assessed valuation of the real or tangible personal property. The Commission is prohibited from raising such assessed valuation. The amendment provides that, beginning January 1, 2027, the Commission must provide each county with a list that identifies real or personal property found to be above or below its true value in money and out of compliance with Commission standards.

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

Upon voter approval, beginning January 1, 2027, this constitutional amendment allows all real property used as a homestead, as defined by law, and all personal property, of any resident who is a veteran of the Armed Forces of the United States or the Missouri National Guard and who has a service- connected disability rating to be partially or totally exempt from taxation, proportional to the veteran's disability rating. This bill is similar to HJR 64 (2025) and HJR 95 (2024).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

SB 837 - This act requires all proposals for new local taxes, licenses, or fees, or for a renewal or increase in an existing tax, license, or fee, to be submitted to the voters on a general election day or primary election day. This act is identical to SB 929 (2024), SB 479 (2023), and HB 1202 (2023).JOSH NORBERG

SCS/SB 843 - This act makes technical changes throughout state law relating to the sale of delinquent property to satisfy delinquent property taxes. (Multiple sections) Current law requires a parcel located in certain counties to have unpaid taxes for a period of at least two years prior to the county satisfying such delinquent taxes through judicial foreclosure rather than through sale at auction. This act repeals such two year requirement. (Section 140.010 and 141.230) Current law provides for the appointment of county land bank directors by various agencies. This act provides that the appointment of such directors shall be appointed by the county executive pursuant to the county charter. (Section 140.982) This provision is substantially similar to SB 845 (2026). Current law requires a land bank agency to verify that a buyer is not the original owner or relative owner of the property. This act repeals such requirement. (Section 140.987) Current law allows a land bank agency to purchase a parcel of real property only for the purpose of adding to a parcel already owned by the land bank agency. This act repeals such provision. (Section 141.984) This act is substantially similar to SB 1556 (2026) and HB 2898 (2026).JOSH NORBERG

SB 853 - Current law requires a county assessor to provide notification to a taxpayer by no later than June 15 if the assessor increases the taxpayer's real property valuation. This act requires such notice to be provided by no later than June 1. (Section 137.180) Additionally, current law requires a taxpayer to file an appeal of the taxpayer's assessed valuation by no later than the second Monday in July. This act requires such appeal to be filed by no later than the first Monday in August. (Sections 137.275 to 138.180)JOSH NORBERG

SB 869 - This act establishes the "Revitalizing Missouri Downtowns and Main Streets Act". For all tax years beginning on or after January 1, 2027, this act authorizes a taxpayer to claim a tax credit equal to 25% of qualified conversion expenditures, as defined in the act, or 30% of qualified conversion expenditures with respect to upper floor housing, as described in the act, incurred for converting nonresidential real property from office use to predominantly residential use, which may include retail or other commercial use. Tax credits authorized by the act shall not be refundable, but may be carried back three years or carried forward ten years. Tax credits may also be transferred, sold, or assigned, as described in the act. The total amount of tax credits authorized pursuant to this act shall not exceed $50 million in any fiscal year. Fifty percent of such maximum amount shall be reserved for qualified converted buildings of more than 750,000 square feet and shall be allocated to the annual limit over a period of ten years, provided that such project meets criteria described in the act. Twenty-five percent of the maximum amount of tax credits available to be authorized shall be authorized solely for projects located in a qualified Missouri main street district, as defined in the act. If the total amount of such reserved tax credits have been authorized, projects located in a qualified Missouri main street district may receive tax credits from the remaining unreserved amount of tax credits. If the maximum amount of allowable tax credits is authorized in any given fiscal year, such maximum allowable amount shall be increased by the percentage increase in inflation. A taxpayer shall apply to the Department of Economic Development to receive tax credits pursuant to this act. Such application shall include proof of ownership or site control, floor plans of the existing structure, architectural plans, and, where applicable, plans of the proposed conversion of the structure, as well as proposed additions, estimated cost of conversion, the anticipated total costs of the project, the actual basis of the property, as shown by proof of actual acquisition costs, the anticipated total labor costs, the estimated project start date, and the estimated project completion date, proof that the property is an eligible property, a copy of all land use and building approvals reasonably necessary for the commencement of the project, and any other information which the Department may reasonably require to review the project for approval. All taxpayers with applications receiving approval shall submit within 120 days following the award of credits evidence of the capacity of the applicant to finance the costs and expenses for the conversion of the eligible property. All taxpayers with applications receiving approval, excluding projects of more than 750,000 square feet, shall commence conversion within twelve months of the date of issuance of the letter from the Department granting the approval for tax credits. To claim a tax credit authorized by this act, a taxpayer with approval shall apply for final approval and issuance of tax credits from the Department, which shall determine the final amount of qualified conversion expenditures and whether the completed rehabilitation meets the requirements of the act. The final application shall demonstrate that the taxpayer has substantially converted a qualified converted building; satisfactory evidence of any qualified conversion expenditures for the structure, as determined by the Department; and any other information reasonably requested by the Department. The Department shall determine, on an annual basis, the overall economic impact to the state from the rehabilitation of eligible property pursuant to this act. No taxpayer shall be issued tax credits for qualified conversion expenditures on a qualified converted building within 27 years of a previous issuance of tax credits pursuant to this act on such qualified converted building. This act shall sunset on December 31, 2034, unless reauthorized by the General Assembly. This act is identical to SS/SCS/SB 35 (2025) and is substantially similar to HCS/HBs 610 & 900 (2025) and SB 792 (2024), and to a provision in HCS/HB 1935 (2024).JOSH NORBERG

SB 880 - Current law requires the Director of Revenue to annually publish the updated income brackets for the state income tax. This act requires such publication to be made on the Department's website.JOSH NORBERG

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Government Efficiency by a vote of 9 to 6 with 2 members voting present. Voted to "Return to Committee of Origin" by a vote of 9 to 2. This act repeals a number of expired, terminated, sunset, and obsolete statutes and references to such statutes contained in another statutes. The bill repeals the Missouri Economic Diversification and Afforestation Act of 1990. Currently, a local board of education for a school district must establish a written policy of discipline that includes the district's determination on the use of corporal punishment. This bill repeals the provisions on the use of corporal punishment. Further, the bill repeals a provision of current law that states that spanking, when administered by certified school personnel and in the presence of a school district employee, is not considered child abuse. This bill also repeals a number of provisions of law concerning the acquisition of one insurance company by another, the payment of dividends by insurance companies, required deposits by life insurance companies; assessment plan life insurance and stipulated premium plan life insurance, mutual insurance companies other than for life and fire, and required cash reserves for reciprocal or inter-insurance exchanges. PROPONENTS: Supporters say that the provisions of this bill do not change any substantive language, except for those provisions related to school-sponsored spanking of students. Supporters further state that bills of this nature used to be passed into law frequently, but no "clean up" bills have been signed into law in recent years. Such clean up measures are long overdue. Testifying in person for the bill were Senator Coleman; and Arnie Dienoff. OPPONENTS: There was no opposition voiced to the committee. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

SCS/SB 896 - The act creates new provisions relating to funds used for election administration. Specifically, government entities, as that term is defined in the act, are prohibited from soliciting, accepting, or using any funds or in-kind goods or services for election administration if those funds or in-kind goods or services are donated directly or indirectly by any person other than a government entity. An election officer may, however, solicit, accept, or use funds or in-kind goods or services of de minimis value.Government entities are additionally prohibited from being members of or participate in programs run by organizations that engage in election administration and receive foreign funding. Except as otherwise provided in the act, a government entity or election officer shall not join the membership of any entity, participate in any program, or purchase any services from any entity if such membership, program, or service relates to the administration of elections unless the entity complies with certain certification requirements as described in the act.An election officer who, in his or her private capacity, joins or considers joining the membership of a person, or participates or considers participating in any program described above shall disclose his or her participation or membership, or potential participation or membership, and have the participation or potential participation or membership considered in a public hearing, and disclosed on his or her public website as provided by this act.Violation of these provisions is a class B misdemeanor. Moreover, any registered voter in the state is permitted to bring a cause of action to enforce this act. The act preempts any local law in conflict with this act.This act is substantially similar to provisions in HCS/HB 794 (2025).SCOTT SVAGERA

SB 912 - This act provides that a political subdivision shall approve or deny an application for a building permit within thirty days. Failure to respond to the application within thirty days shall be deemed an approval. If the application is approved, then no further requirements shall be imposed by the political subdivision. If the application is denied, then the political subdivision must state, in writing, the reasons for the denial as described in the act. A political subdivision may deny an application as incomplete. In such case, the political subdivision shall inform the applicant as to the reasons for the denial as incomplete and allow the applicant to resubmit the application during the subsequent ten day period. If the applicant resubmits a request after receiving a written denial, the political subdivision shall not issue a subsequent denial that includes additional unrelated reasons for denial that were unspecified and not included in the denial of the initial request. The time limit provided in the act may be reset only if, within twenty days of receipt of the applicant's initial request, the political subdivision sends written notice to the applicant of the denial of the application as incomplete. This act is identical to HCS/HB 1264 (2025).JIM ERTLE

SS SB 914 -- SEWAGE REGULATION Currently, a state standard for the location, size of sewage tanks, and length of lateral lines is based partially on the percolation or permeability rate of the soil, as well as other specified factors. This bill modifies this provision to state that the standard is based partially on soil properties. Currently, soil tests are to be performed by individuals who are qualified to perform the percolation tests. This bill instead authorizes on-site soil evaluators registered by the Department of Health and Senior Services to conduct soil morphology evaluations. The bill repeals a provision allowing contractors to be taught and perform percolation tests. The bill creates a mandatory registration program requiring continuing education until January 1, 2027, for on-site wastewater treatment system professionals qualified to perform percolation tests in accordance with the state standard. The administrative authority can accept a percolation test at its own discretion until January 1, 2027, if a soil morphology evaluation cannot be reasonably obtained. Any person who intends to construct or make major modifications or repairs to an on-site sewage disposal system must submit an application fee and obtain a construction permit. This bill repeals the provision stating that the fee for on-site sewage modification and repair must be no greater than necessary to cover the cost to implement the state standard for on-site sewage disposal systems and the registration of contractors. Currently, the Department must establish the fee for on-site sewage disposal system modification and repair by rule at an amount no greater than $90 and can charge an additional fee as necessary to cover the expenses of training contractors to perform the percolation tests. The bill allows that the Department instead can promulgate regulations establishing the conditions and requirements for the construction permit application including the collection of reasonable fees set at a level to produce revenue not exceeding the cost and expense of administering the program.

SS SCS SB 916 -- SOVEREIGN IMMUNITY This bill modifies provisions relating to sovereign immunity. Currently, public entities are immune from liability for compensatory damages resulting from negligence, except as expressly waived in law. This bill modifies the express waivers to include injuries directly resulting from negligence caused by an agent of the Missouri Department of Transportation (MODOT) arising out of the operation of motor vehicles within the course of their employment and for injuries caused by the condition of the public entity's property if the negligence of an agent of MODOT created the dangerous condition or had actual or constructive notice of the dangerous condition in order to take measures to protect against the dangerous condition. The bill creates a statutory cause of action for damages against an agent of MODOT for claims arising from the design, condition, or maintenance of a MODOT project and abrogates any other common law claims against a private contractor, subcontractor, or engineer, or employee thereof, for such claims. The cause of action is established when the damages occur after execution of a contract to perform work but prior to the commencement of construction activities on the project site and for when construction activities on the project site are approved and accepted by MODOT. MODOT will be solely liable for personal injury or death arising out of instances during such periods of time. The immunity provided by this statutory cause of action must not apply when: (1) The work is so defective that it creates an imminent danger to third parties; (2) A defect in the work was concealed and not discoverable by a reasonable inspection by the State Highways and Transportation Commission (Commission); (3) The agent knew of the dangerous condition and did not disclose it to the Commission; or (4) The plans or specifications followed were so imperfect or improper that the agent should have known the work to be done would result in an unsafe condition. The Missouri Standard Specifications for Highway Construction, or its successor, as published by the Commission, will not include provisions requiring a contractor to indemnify or defend the State, the Commission, or employees or agents of MODOT. No contractor of the Commission will be required to agree to an indemnification or a duty to defend provision as a condition of any agreement to perform work for the Commission. As it relates to political subdivisions purchasing liability insurance for tort claims made against the political subdivision, this bill defines the term "purchase" to refer only to the direct acquisition of insurance coverage by a governing body and not any indirect action by contract or otherwise.

SS/SB 917 - This act creates provisions relating to a post-consumer paint recycling program. Under the act, producers of architectural paint sold in the state may establish or join a representative organization, as defined in the act. The duties of the representative organization shall be on behalf of all its member producers. Any producer who is not a member of a representative organization shall have the duties under the act separately. A representative organization or a producer of architectural paint sold at retail in the state that is not a member of such representative organization shall develop and submit to the Director of the Department of Natural Resources for the Director’s approval a plan for the establishment of a post-consumer paint collection program. Additional paint products may be proposed in a subsequent program plan in consultation with the Department. The structure of the program includes reduction of post-consumer paint, promotion of reusing and recycling of post-consumer paint, and other specifics described in the act. Requirements of the plan, including costs, transportation and recycling, an independent financial auditor, enforcement, and other specifics are described in the act. The Department shall establish an administrative fee to be paid by each producer or representative organization submitting the plan under the act. The Department shall set the administrative fee amount when paid by every producer or representative organization that submits the plan as described in the act. The act creates the Paint Stewardship Subaccount within the Solid Waste Management Fund. All administrative fees received under the act shall be deposited into the subaccount. The administrative fees collected under this provision shall be dedicated, upon appropriation, to the Department for the administration of the provisions of the act. Moneys and interest earned on moneys in the subaccount shall not revert to the General Revenue Fund at the end of each biennium. Upon implementation of the program under the act, each producer shall include in the price of any architectural paint sold to retailers and distributors in the state a paint assessment fee in the approved plan as described in the act. Retailers may incorporate the paint assessment fee into the price of architectural products as described in the act. After the paint collection program is implemented, no producer or retailer shall sell or offer for sale architectural paint to any person in this state unless the producer of a paint brand or a representative organization is implementing or participating in such program as required under the act. A retailer shall be deemed to be in compliance with this act if, on the date the architectural paint was offered for sale, the producer is listed on the Department’s website as implementing or participating in the program or if the paint brand is listed on the Department’s website as being included in the program. A paint collection site authorized under the act shall not charge any additional amount for the disposal of paint when the paint is offered for disposal. A producer or a representative organization that organizes the collection, transport, and processing of post-consumer paint under the act shall not be liable for anticompetitive activity arising from conduct undertaken in accordance with the program. Before March 31st of each year, the producers or representative organizations shall submit an annual report for the previous year to the Director that details the program. The requirements of such report are described in the act. The producers or the representative organization shall implement the program on January 1, 2028, or six months after the approval of the plan, whichever occurs later. Generators of household waste, as defined in the act, and conditionally exempt small quantity generators may transport or send architectural paints to a paint collection site to the extent permitted by a paint collection program approved by the Director. Paint collection sites may collect and temporarily store architectural paints generated by entities specified in the act in accordance with the requirements of the program in lieu of any otherwise applicable requirements of state laws or regulations. Nothing in the act shall be construed to restrict the collection of architectural paint by a program where such collection is authorized by any other state laws or regulations. Nothing in the act shall be construed to affect any requirements applicable to facilities that treat, dispose, or recycle architectural paint under any other state laws or regulations. The act is similar to SB 239 (2025), HB 2152 (2024), HCS/HB 1216 (2025), SCS/SB 936 (2024), SB 639 (2023) and HB 880 (2023).JULIA SHEVELEVA

SCS/SB 919 - This act modifies several provisions relating to property taxes.   CLASSIFICATION OF PROPERTY This act prohibits an assessor from reclassifying real property without first conducting an in-person consultation with the owner of record of such property. An assessor shall be deemed to be in compliance with this provision if the assessor can document a good-faith effort to contact the owner of record, as described in the act. (Section 137.016)   REAL PROPERTY ASSESSED VALUES Current law provides that an assessor shall not increase the assessed valuation of any parcel of residential real property by more than fifteen percent since the last reassessment without first conducting a physical inspection of the property and providing notice to the taxpayer. This act modifies such provision by prohibiting any increase in assessments of residential real property in excess of fifteen percent. Additionally, a property owner may request the assessor to conduct a physical inspection, provided that the assessed value shall not increase as a result of such inspection. (Section 137.115.10)   REAL PROPERTY TAX CREDIT Current law authorizes certain counties to provide a tax credit for the property tax liabilities owed on an eligible taxpayer's homestead. This act repeals such provision and instead provides that all counties shall provide a property tax credit for any real property owned by an eligible taxpayer, provided that the real property tax liability owed on the taxpayer's real property may be increased by no more than 2.5% per year or the percent increase in inflation, whichever is less. However, for any county in which any subclass of real property is considered to be valued below its true value in money, as determined in the act, the amount by which a taxpayer's real property tax liability may increase shall not exceed 5% per year, provided that this provision shall no longer apply to a county once such subclass of real property in such county is no longer considered to be valued below its true value in money.   Additionally, the act provides that no personal property tax liability owed on any individual item of personal property shall not be increased above the liability owed on such item during the 2024 tax year or the first year an eligible taxpayer first incurs personal property tax liability on such personal property, whichever occurs later. Any eligible taxpayer experiencing such an increase shall be eligible for a credit on the eligible taxpayer's personal property tax liability in an amount equal to such increase, as described in the act. (Sections 137.1058 and 137.1055)   STATE TAX COMMISSION RATIO STUDIES Current law requires the State Tax Commission to equalize the valuation of each class and subclass of property among the respective counties. This act requires the Commission to utilize ratio studies to determine whether a class or subclass is valued below or above its true value. Such values shall be no less than 75% and no more than 100% of true market value, as described in the act. (Section 138.390) JOSHUA NORBERG  

SB 920 - This act prohibits business entities and investment entities, as those terms are defined in the act, that have an ownership interest in more than 50 single-family residential properties or more than 100 residential units in this state may not purchase, acquire, or otherwise obtain an interest in any additional residential properties in this state. Certain exceptions are included in the act. Additionally, sellers of residential property are exempt from liability for any violation of this prohibition. The Attorney General (AG) is given authority to bring a cause of action in any circuit court with proper jurisdiction if the AG has reason to believe that a business entity or investment entity or any affiliate or subsidiary thereof has acquired, directly or indirectly, any residential real estate in this state on or after August 28, 2026. If the court finds that residential real estate has been acquired in violation of this act, the court shall order the sale of the residential real estate not later than 90 days after the order. The Missouri Housing Development Commission or non-profit corporation established by the Commission may advise or report to the AG regarding any circumstances where the availability and supply of low and moderate residential housing has been adversely affected by the activities of a business entity or investment entity described in this act. Every person who violates the terms of any injunction issued regarding enforcement of this act shall forfeit and pay a civil penalty to the state of Missouri of not more than $250,000 plus costs incurred by the AG enforcing this act or injunction issued under this act. Costs may be payable to the state legal defense fund.SCOTT SVAGERA

SB 931 - Current law requires a notice of tax deficiency to a taxpayer by certified or registered mail. This act instead requires such notice to be mailed by regular first class mail, or electronically at the taxpayer's request. This act is substantially similar to a provision in SB 666 (2025).JOSH NORBERG

SB 950 - This act modifies several provisions relating to taxation.INDIVIDUAL INCOME TAX For all tax years beginning on or after January 1, 2027, this act reduces the top rate of tax by 0.17%. Such reduction in the top rate of tax shall only occur if one or more institutions is subject to the tax on the endowments of higher education institutions imposed under this act. (Section 143.011)HIGHER EDUCATION ENDOWMENT TAX For all tax years beginning on or after January 1, 2027, this act imposes a tax on the endowments of qualifying institutions of higher education at a rate of 1.9% of the aggregate fair market value of the assets of such endowments. The tax shall apply to the endowments, as defined in the act, of higher education institutions that 1) are affiliated with, or provide medical faculty to, any abortion facility, 2) offer specific medical residencies or fellowships that offer training in performing or inducing abortions, or 3) support in any manner any abortion facility where abortions are performed or induced when not necessary to save the life of the mother. Any institution that becomes a qualifying institution of higher education on or after January 1, 2027, shall remain subject to the tax imposed by the act regardless of whether such institution no longer meets the definition of qualifying institution of higher education as defined in the act. All revenues generated by the endowment tax shall be deposited in the General Revenue Fund. (Section 146.200) This act is identical to SB 27 (2025), SB 1143 (2024), HB 2114 (2024), SB 290 (2023), SB 892 (2022), HB 1874 (2022), SB 451 (2021), and HB 302 (2021), and is substantially similar to HB 1332 (2023), SCS/SB 574 (2020), and SCS/SB 188 (2019).JOSH NORBERG

SB 958 - This act requires all sellers who provide a sales invoice or a sales receipt in conjunction with a sale to clearly state on such sales invoice or sales receipt the total cost of any tariff imposed on the sale of such goods. This act is identical to SB 804 (2025).JOSH NORBERG

This bill establishes the "Missouri GIS Advisory Council" within the Information Technology Services Division of the Office of Administration. The Council is charged with assisting and advising the State in ensuring the availability, implementation, and enhancement of a statewide geospatial data infrastructure common to all jurisdictions. The bill outlines the Council's membership requirements, and appointed members of the Council must serve two-year terms and will serve until their successors are appointed. The duties and responsibilities of the Council are described in the bill. The bill prohibits the Council from collecting any personally identifiable information of any individual person.

SCS/SB 961 - This act makes several technical changes to provisions of law relating to facilities of historic significance. This act contains an emergency clause.JOSH NORBERG

SB 986 - This act modifies various provisions relating to elections.VOTER REGISTRATION - DOCUMENTARY PROOF OF CITIZENSHIP (Sections 115.013 to 115.160)The act requires documentary proof of United States citizenship, as that term is defined in the act, in order to register to vote, provided that persons already registered to vote and those seeking to transfer voter registration within the state are not required to provide such proof. Additionally, all information required to be provided on a voter registration form shall be personally provided by the person seeking to register.MAINTENANCE OF VOTER REGISTRATION LISTS (Sections 115.195 and 115.221)The clerk of each circuit court in the state is required to prepare and transmit to the SOS a complete list of all persons who identify themselves as not being citizens of the United States when called to jury duty. This report shall be sent on a monthly basis. If an election authority determines that a person who is not eligible to vote registered to vote or voted in an election, the election authority shall execute and deliver to the Attorney General, SOS, and the relevant prosecuting or circuit attorney an affidavit stating the relevant facts.REFERRAL OF VIOLATION OF ELECTION LAWS (Section 115.642)Current law provides that if the SOS finds that reasonable grounds appear that the alleged election offense was committed, the SOS may issue a probable cause statement and refer the offense to the appropriate prosecuting attorney. This act permits referral to the appropriate prosecuting attorney or the Attorney General. This act is substantially similar to SCS/SB 62 (2025).SCOTT SVAGERA

SB 1006 - This act provides that each motor vehicle, commercial motor vehicle, recreational motor vehicle, bus, and school bus operated on the roads and highways of this state shall have an appropriately endorsed driver who holds a valid license present with active control of the vehicle at all times.TAYLOR MIDDLETON

SB 1009 - Under the act, at least one member of the Clean Water Commission shall be knowledgeable concerning the needs of publicly owned wastewater treatment works. The act repeals a provision relating to the Commission members' income. The act further provides that the Commission shall establish rules of procedure specifying when members shall exempt themselves from participating in discussions and from voting on issues due to any conflict of interest. The act is identical to HCS/HB 488 (2025).JULIA SHEVELEVA

SCS/SBs 1017 & 1239 - Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. (Section 144.014) This provision is identical to SB 688 (2025), SB 734 (2025), and SCS/SB 161 (2023), and to a provision in SB 57 (2025) and SCS/HCS/HB 154 (2023), and is substantially similar to SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 1029 (2025), HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022). The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020)JOSH NORBERG

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

SB 1034 - This act modifies provisions relating to levee and drainage districts. Current law requires the notification of an application to form a drainage or levee district that is published in a county newspaper to include a legal description of the property included in the proposed district. This act repeals such requirement and requires the petitioners to mail a copy of the notice to each property owner located in the proposed district. (Sections 242.030 and 245.020) This act also modifies the language to be included in the required notices of the commissioners' reports and the reassessment of benefits. (Sections 242.070, 242.500, 245.125, and 245.197) Finally, current law provides a period of ten days for property owners to file exceptions to the formation of districts and to the commissioners' reports and assessment of benefits. This act increases such period to thirty days. (Sections 242.280 and 245.130).JOSH NORBERG

SB 1036 - This act modifies the Missouri Works program by modifying several definitions. The definition of "average wage" is modified by dividing aggregate new payroll by the aggregate actual hours worked for new jobs multiplied by 2,080. A definition is added for "gross wages" and "taxable wages". The definition of "new payroll" is modified to include amounts paid by a qualified company for health insurance premiums if such qualified company pays 100% of the health insurance premiums of its full-time employees. The definition of "notice of intent" is modified to require such notice to be accompanied by an affidavit attesting to the estimated number of new jobs, position types, and new payroll. Multiple definitions are modified to change "payroll" and "wages" to "gross payroll" and "gross wages". (Section 620.2005) In the event that the average wage for all new jobs created fails to meet the average wage requirement, this act allows a qualified company to retain withholding tax for the minimum number of required jobs. The Department may choose which new jobs to include in the minimum number to be averaged that will meet or exceed the average wage requirement. Current law bases the amount of tax credits to be authorized for a qualified company on a percentage of new payroll. This act changes the base for such tax credits to a percentage of new taxable wages. Current law requires the Department of Economic Development to consider certain factors when determining the amount of tax credits to award to a qualified company. This act requires the Department to also consider whether the qualified company participates in a pre-apprenticeship program approved by the Missouri Department of Higher Education and Workforce Development and the location of the headquarters of any contractor used by the qualified company, with preference given to contractors that are selected through an open bidding process that are headquartered in Missouri and for whom at least 85% of the workforce used for any work performed by the contractor for a qualified company reside within fifty miles of the site of such work. (Section 620.2010) This act is identical to SB 32 (2025), HB 1319 (2025), SB 785 (2024), and HB 2894 (2024).JOSH NORBERG

SB 1050 - This act establishes new provisions governing the usage of autonomous vehicles.Any person may operate a fully autonomous vehicle on the public roads of this state without a human driver provided that the automated driving system is engaged and the vehicle meets the following conditions: • If a failure of the automated driving system occurs that renders that system unable to perform the entire dynamic driving task relevant to its intended operational design domain, the fully autonomous vehicle will achieve a minimal risk condition, as that term is defined in the act; • The fully autonomous vehicle is capable of operating in compliance with the applicable traffic and motor vehicle safety laws and regulations of this state when reasonable to do so, unless an exemption has been granted by the Department of Transportation; and • When required by federal law, the vehicle bears the required manufacturer's certification label indicating that at the time of its manufacture it has been certified to be in compliance with all applicable federal motor vehicle safety standards, including reference to any exemption granted by the National Highway Traffic Safety Administration.Before operating a fully autonomous vehicle on public roads in this state without a human driver, a person shall submit proof of financial responsibility satisfactory to the Department of Commerce and Insurance that the fully autonomous vehicle is covered by insurance or proof of self-insurance that satisfies state law. Furthermore, each fully autonomous vehicle shall be properly registered and titled in accordance with state law. Additional provisions are included relating to the operation of commercial motor vehicles that are fully autonomous vehicles and on-demand autonomous vehicle networks. A fully autonomous vehicle that is designed to be operated exclusively by the automated driving system for all trips is not subject to motor vehicle equipment laws or regulations of this state that relate to or support motor vehicle operation by a human driver seated in the vehicle and are not relevant for an automated driving system. No state agency, political subdivision, municipality, or local entity may prohibit the operation of fully autonomous vehicles, automated driving systems, or on-demand autonomous vehicle networks, or otherwise enact or keep in force rules or ordinances that would impose taxes, fees, or other requirements, including performance standards, specific to the operation of fully autonomous vehicles, automated driving systems, or on-demand autonomous vehicle networks in addition to the requirements of this act.TAYLOR MIDDLETON

SCS/SB 1084 - Under current law, state funds for the East-West Gateway Coordinating Council and for the Mid-America Regional Council are not to exceed $65,000 and state funds for other regional planning commissions shall not exceed $25,000. This act changes the sums to $130,000 and $50,000. Additionally, this act removes the regional planning commissions of Show-Me, Missouri Valley, Ozark Gateway, ABCD, and Lakes County and adds Harry S. Truman, MO-Kan, Pioneer Trails, and Southwest Mo. Finally, this act provides that beginning July 1, 2027, the maximum grant amount for each regional planning commission shall be adjusted with the consumer price index.This act is identical to SB 387 (2025), SB 477 (2025), HB 826 (2025), HB 837 (2025), and HB 2151 (2024), and to a provision in SS/SB 240 (2025), SCS/HB 233 (2025), and SCS/HB 352 (2025), and is substantially similar to SB 939 (2024), SB 1112 (2024), and SB 634 (2023), and to a provision in HCS/HB 532 (2025), SCS/HCS/HB 1564 (2024), and HCS/SB 155 (2023).TRISTAN BENSON, JR.

SB 1088 - 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. This act is identical to SCS/HB 1086 (2025) and is substantially similar to SB 699 (2025) and SB 784 (2025), and to a provision in HB 660 (2025). JOSH NORBERG

SB 1098 - This act provides that county officers, mayors, and members of any school board in this state shall serve no more than twelve years total. Any term of a person elected before August 28, 2026, shall not be counted or any term of less than two years of a person completing the term of another shall not be counted. This act is identical to SB 193 (2025).TRISTAN BENSON, JR.

SB 1105 - This act establishes the "Rural Workforce Housing Investment Act", which is a grant program established in the Department of Economic Development for the purpose of supporting the development of workforce housing in rural communities. A nonprofit development organization, as defined in the act, may apply to the Department for approval for a workforce housing grant to establish a workforce housing investment fund. Grants shall be awarded on a competitive basis, and no more than one million dollars shall be awarded to any one nonprofit development organization over a two year period, and no more than two million dollars to any one nonprofit development organization for the period ending on June 30, 2029. Grants shall require matching funds in order to be awarded, as described in the act. If a nonprofit development organization fails to engage in qualified activity within two years of receiving initial grant funding, such organization shall return the grant funds to the Department. If a nonprofit development organization fails to allocate any remaining grant funds to qualified activities within two years of the commencement of initial qualified activity, such organization shall return all unallocated grant funds. Beginning August 28, 2031, the Department shall transfer any remaining grant funds held by the Department to the Missouri Housing Trust Fund. Annual reports shall be filed by all nonprofit development organizations and by the Department, as described in the act. This act is identical to SB 656 (2025) and HB 245 (2025).JOSH NORBERG

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

SB 1122 - This act modifies various provisions relating to elections.PUBLIC HOLIDAY (Section 9.001)The act makes the general election a public holiday.INTERNET CONNECTIVITY - ELECTION EQUIPMENT (Section 115.013)The act modifies the definitions applicable to election equipment to provide that equipment is not capable of connecting to the internet through Bluetooth or any other wireless technology.VOTER REGISTRATION - DOCUMENTARY PROOF OF CITIZENSHIP (Various Sections)This act requires documentary proof of United States citizenship, as that term is defined in the act, in order to register to vote, provided that persons already registered to vote and those seeking to transfer voter registration within the state are not required to provide such proof. Additionally, all information required to be provided on a voter registration form shall be personally provided by the person seeking to register. These provisions are identical to certain provisions in SCS/SB 62 (2025).LIVESTREAM OF BALLOT COUNTING (Sections 115.449 and 115.477)The counting of ballots is required to be recorded and streamed on the website of the respective election authority.AUTOMATIC RECOUNTS (Section 115.601)The act requires an automatic recount in any election decided by fewer than 500 votes.SCOTT SVAGERA

SB 1125 - This act requires a county recorder of deeds to provide notice to a property owner of record of a parcel of real property that a general warranty deed or quitclaim deed that affects the ownership of such parcel has been submitted for recording. The recorder shall delay the recording of any such deed for at least five working days in order to provide time to notify property owners. If each property owner of record provides written confirmation that the deed is legitimate, the recorder may proceed with the recording. If each property owner of record notifies the recorder that the deed is fraudulent, the recorder shall delay the recording for a further two days to allow the owner of record to seek an order from a court of competent jurisdiction to prohibit the recording of the deed. This act is identical to HB 323 (2025).TRISTAN BENSON, JR.

SB 1131 - This act modifies provisions relating to the duties of the State Tax Commission.ASSESSMENT MAINTENANCE PLAN Current law requires assessors to prepare and submit a two-year assessment maintenance plan to the State Tax Commission, with the receipt of state reimbursements contingent on adherence to such plan. This act removes the adherence to the maintenance plan as a condition for receiving state reimbursement for the costs and expenses incurred in assessing property. (Sections 137.115 and 137.750)POWERS OF THE STATE TAX COMMISSION Current law authorizes the State Tax Commission to raise or lower the assessed valuation of real or tangible personal property. This act provides that such power shall only extend to the raising or lowering of a parcel or item of real or personal property, and that the Commission shall not have the power to require an assessor to raise or lower the assessed valuation of an entire class or subclass of real or personal property. (Sections 138.380.1(1) and 138.410) This act 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. (Section 138.380.2)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 70% and no more than 100% of true market value, as described in the act. (Section 138.390)OFFICE OF STATE OMBUDSMAN FOR PROPERTY ASSESSMENT AND TAXATION Current law establishes the Office of State Ombudsman for Property Assessment and Taxation within the State Tax Commission. This act provides that if in any given fiscal year the annual appropriation made to the Commission by the General Assembly is insufficient to fund the Office of the State Ombudsman for Property Assessment and Taxation, the Commission shall determine the amount of the insufficiency and an equal portion of the state reimbursement made to each county assessment fund shall instead be deposited in the State Ombudsman for Property Tax Fund, which is created by the act, such that the amount deposited is equal to the amount of the insufficiency. (Section 138.435)JOSH NORBERG

SB 1138 - This act establishes the "Retaining MO Workers Act". For all tax years beginning on or after January 1, 2027, this act provides that the first $100,000 of income shall be subtracted from a taxpayer's federal adjusted gross income if the taxpayer is employed as any of the following: 1) a first responder, 2) a nurse, 3) a teacher, 4) a veteran of any branch of the Armed Forces of the United States, 5) any state or federal employee, excluding elected officials, 6) a laborer, 7) a commercial truck driver, 8) a nursing home employee, 9) a child care provider, or 10) a lineworker, as such terms are defined in the act. This act is substantially similar to SCS/SB 650 (2025).JOSH NORBERG

SB 1145 - Current law authorizes certain counties to levy a sales tax for funding a multi-county metropolitan park and recreation district, with fifty percent of such sales tax revenues to be returned to the home county for park purposes. This act provides that such park purposes may include certain storm water management projects, as described in the act. This act is identical to HCS/HB 1271 (2025).JOSH NORBERG

SCS/SB 1146 - This act modifies provisions relating to port authorities. Current law prohibits a city from creating a port authority if the city is located within a county that has created a port authority which has received approval as a political subdivision of this state. This act provided that this shall not be construed as invalidating any port authority created by a city and approved as a political subdivision prior to the creation of a port authority by a county. (Section 68.010.3) If a port authority whose port district includes Kansas City shall purchase or lease real property anywhere in such counties, the real property shall be deemed included within the port district. (Section 68.015.1). Powers of port authorities are also modified as specified in the act, including the grant of powers for the establishment of port rangers licensed as peace officer, and contracting with other port authorities. (Section 68.025). The act provides that failure of a port authority to include a statement that the state is not liable on bonds of a port authority as required by law shall not invalidate the bonds or render the state liable on the bonds. (Section 68.040). Furthermore, the act modifies provisions regarding the terms of port authority commissioners and their removal from office, as well as determination of commissioners' qualifications, salaries, powers, and duties if they are not determined by the political subdivision establishing the port authority. The political subdivision establishing the port authority shall also provide for the filing of annual reports by the board of port authority commissioners, and for periodic independent audits of the port authority's accounts. (Section 68.045). The act modifies port authorities' contracting processes for work, equipment, and supplies and materials, and provides that port authorities may utilize additional procurement measures authorized for other political subdivisions, as described in the act. (Section 68.055). Under the act, port authority expenditures over $50,000, rather than over $25,000, including professional services contracts, shall be competitively procured. The act requires at least 20 days notice of the letting of the contract, with publication as described in the act. Port authorities shall have the authority to reject any and all bids, and readvertise the work or proposed purchase. (Section 68.057). The act provides that political subdivisions with existing port authorities can not form regional port authorities themselves, but that the boards of existing port authorities may apply to the Highways and Transportation Commission for approval of a regional port authority, as detailed in the act. (Section 68.060). The definition of "new job" in the Advanced Industrial Manufacturing Zones Act is modified to include any job determined by the Department of Economic Development to be eligible for, and approved for, retention of withholding tax under the Missouri Works Program, provided that the establishment of the AIM zone immediately follows the end of the period of benefits under the Missouri Works Program. (Section 68.075). Under the act, certain records submitted to a port authority may be deemed closed records, and disclosure to a port authority shall not affect records' status as closed. (Section 68.085). The act modifies the threshold for consent to the creation of a port improvement district, from 60% per capita to 50% per capita, of the owners of all real property within the boundaries of the proposed port improvement district. (Section 68.205). Lastly, the act provides that a petition to the circuit court shall not be required for creation of a port improvement district within port district boundaries or for substantial changes, as defined by law, to a port improvement district in certain circumstances. (Section 68.253). This act is similar to SCS/HCS/HB 1346 (2025) and SCS/SB 715 (2025).TAYLOR MIDDLETON

SB 1152 - This act modifies provisions relating to municipal elections. This act is identical to SB 86 (2025).GENERAL MUNICIPAL ELECTION DAY Under current law, elections to elect officers of political subdivisions and special districts are held on the first Tuesday after the first Monday in April each year. This act requires all municipal elections to be held on the first Tuesday after the first Monday in November each year if they are held for the purpose of electing officers of political subdivisions and special districts or to decide a ballot measure submitted solely to the qualified voters of a particular political subdivision or special district. These provisions are identical to SB 150 (2021) and similar to HB 920 (2021) and provisions in SB 414 (2021).PARTISAN LOCAL ELECTIONS This act also modifies provisions relating to the conduct of local elections. Current law provides that municipal offices are elected on a nonpartisan basis. This act requires all candidates for offices in cities, towns, villages, and townships to declare a political party affiliation when filing for office. This provision is identical to a provision in SB 248 (2025), SB 202 (2023), HB 1203 (2023), and SB 1049 (2022) and similar to HB 1640 (2022) and SB 414 (2021).SCOTT SVAGERA

SB 1162 - Current law authorizes counties to adopt an ordinance allowing for the payment of property taxes in installments. This act requires that counties do so. (Sections 139.052 and 139.053) This act also requires that, prior to selling delinquent property for back taxes, a collector shall notify a taxpayer that the ability to pay delinquent taxes in installments is available to the taxpayer. (Section 140.120) Finally, current law authorizes a collector to sell delinquent property to satisfy delinquent taxes, interest, and penalties owed to the county. This act provides that a collector shall not commence such sale for a period of fifteen years following the date the property becomes delinquent. This provision shall not apply to delinquent property that is abandoned property, which is defined as property that is delinquent for three consecutive years and for which the collector is unable to contact the property owner. (Section 140.150)JOSH NORBERG

SB 1166 - This act prohibits political subdivisions and state agencies from using automated photo red light enforcement systems to enforce red light violations. (Section 304.286). The act also prohibits political subdivisions and state agencies from using automated license plate reader systems, or accessing or using captured license plate data of vehicles located on a public highway, with certain exceptions specified in the act. (Section 590.1000). This act is identical to SB 540 (2025) and HB 658 (2025). This act contains provisions identical to HB 2849 (2024), and substantially similar to SB 1269 (2024) and SB 610 (2012).TAYLOR MIDDLETON

SB 1179 - This act provides that any tax, excise, license or fee upon, measured by or with respect to the importation, receipt, manufacture, storage, transportation, sale or use of fuel used for propelling motor vehicles authorized by a political subdivision shall expire five years after enactment unless reauthorized by a two-thirds majority vote of the people of the political subdivision. This act is identical to SB 831 (2025).TAYLOR MIDDLETON

SB 1191 - For all tax years beginning on or after January 1, 2027, this act exempts from state income taxes all taxpayers with three or more children for which the taxpayer is entitled to a dependency exemption for federal income tax purposes.JOSH NORBERG

SB 1199 - This act prohibits any department, division, or other entity of the state, or any political subdivision from expending funds for intradepartmental programs, staffing, or other initiatives associated with "diversity, equity, and inclusion" or "diversity, inclusion, and belonging" or any other similar initiative, as described in the act. This act does not prohibit state departments from following anti-discrimination laws or complying with the federal Americans with Disabilities Act.This provision is substantially similar to the perfected HB 742 (2025).The act also prohibits any oversight body, as that term is defined in the act, from requiring, as a condition of receiving an occupational license, any person to receive training or otherwise participate in any initiative associated with “diversity, equity, and inclusion” or “diversity, inclusion, and belonging” or any other initiative that promotes: • The preferential treatment of any individual or group of individuals based on race, color, religion, sex, gender, sexual orientation, ethnicity, national origin, or ancestry; • The concept that disparities between groups are solely the result of oppression; • Collective guilt ideologies; • Intersectional or divisive identity activism; or • The limiting of freedom of conscience, thought, or speech.SCOTT SVAGERA

SB 1203 - This act modifies provisions relating to taxation.TAXATION BALLOT MEASURE LANGUAGE This act requires any ballot measure seeking to add, change, or modify a tax on real property to express the effect of the proposed change within the ballot language in terms of the change in dollars owed per $100,000 of a property's market valuation. (Section 137.067) This provision is identical to a provision in HCS/HB 119 (2025), HCS/HB 517 (2025), HCS/HB 531 (2025), HB 660 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023).LOCAL PROPERTY TAX LEVY CALCULATIONS Current law allows for an inflationary growth factor in assessed valuation for the purposes of calculating property tax levies, with such growth factor not to exceed the lesser of the consumer price index or five percent. This act reduces the allowable growth factor to the lesser of the consumer price index or three percent. (Section 137.073.2(4)) This provision is identical to a provision in HCS/HB 517 (2025). Additionally, current law considers any aggregate increase in valuation of personal property over the previous year as new construction and improvements for the purposes of calculating property tax levies. Beginning January 1, 2027, this act provides that such amounts shall not be considered new construction and improvements. (Section 137.073.4(1)) This provision is identical to a provision in SB 264 (2025), HB 43 (2025), SCS/HB 629 (2025), and is substantially similar to a provision in SB 359 (2025) and HB 464 (2025).PERSONAL PROPERTY ASSESSMENT RATE Current law requires that personal property be assessed at 33.3% of its true value in money. Beginning January 1, 2027, this act reduces such percentage to 32%. (Section 137.115.1)INDIVIDUAL INCOME TAX Current law imposes a graduated income tax rate and authorizes reductions in the top rate of income tax contingent on certain state revenue collections, with an eventual top rate of 4.5%. This act provides that, for all tax years beginning on or after January 1, 2027, there shall be a flat income tax rate of either 4.7% or 4.6% on all taxable income. Beginning with the 2027 calendar year, the rate of tax may be reduced by at least 0.1%, but by no more than 1.0%, if the amount of net general revenue collections in the previous fiscal year exceeds the highest amount of such collections from any of the three previous fiscal years by at least $175 million. The eventual rate of tax if all reductions authorized by the act and by current law are made shall be 3.4% or 3.3%. (Section 143.011)This provision is identical to a provision in HCS/HB 798 (2025).COMBINED INCOME TAX RETURNS For all tax years beginning on or after January 1, 2027, this act provides that there shall be one column for the calculation of total Missouri combined adjusted gross income on the Missouri income tax return for combined returns. (Section 143.031) This provision is identical to a provision in HCS/HB 798 (2025).INDIVIDUAL INCOME TAX STANDARD DEDUCTION Current law provides that the Missouri standard deduction shall be equal to the federal standard deduction. For all tax years beginning on or after January 1, 2027, this act provides that the Missouri standard deduction shall be equal to the federal standard deduction plus $4,000. (Section 143.131) This provision is identical to a provision in HCS/HB 798 (2025).NATIONAL GUARD INCOME TAX DEDUCTION Current law authorizes an income tax deduction for salary earned as compensation for certain duties performed for the National Guard. For all tax years beginning on or after January 1, 2027, this act adds performance of state-funded military orders of the National Guard, commonly known as state active duty (SAD) or state emergency duty (SED), to such eligible duties. (Section 143.175)EARNED INCOME TAX CREDIT Current law authorizes an income tax credit in an amount equal to a percentage of the taxpayer's federal earned income tax credit. This act repeals such tax credit. (Section 143.177) This provision is identical to a provision in HCS/HB 798 (2025).DEFICIENCIES DUE TO DENIED TAX CREDITS This act provides that a taxpayer shall not be liable for penalties or interest on an income tax balance due if such taxpayer is denied part or all of a tax credit to which the taxpayer has qualified pursuant to any provision of law due to lack of available funds, and such denial causes a balance-due notice to be generated by the Department of Revenue or any other redeeming agency. Such taxpayer shall pay the balance due within sixty days or be subject to penalties and interest pursuant to current law. (Section 143.512) This provision is identical to a provision in HCS/SS/SB 67 (2025). This act is identical to provisions in HCS/SCS/SB 163 (2025).JOSH NORBERG

SB 1204 - Current law prohibits discrimination based on sex in various sectors, including housing, employment, and public accommodations. This act creates a definition for the term "sex" to mean the two categories of humans, male and female, into which individuals are divided based on an individual's reproductive biology at birth and the individual's genome. The term "sex" shall not be construed to include sexual orientation or gender identity. This act is identical to SB 76 (2025).SCOTT SVAGERA

SB 1210 - The act creates the "Lithium Battery Recycling and Safety Act". Under the act, any manufacturer or recycler of batteries in the state shall establish or join a representative organization, as defined in the act. The representative organization shall develop a plan for the establishment of a battery recycling program and submit it to the Director of the Department of Natural Resources for approval no less than every five years. Specifics of the plan are described in the act. The Department shall enforce the representative organization's compliance with the plan pursuant to provisions of current law and establish enforcement procedures and penalties. After the battery recycling program is implemented, a manufacturer or recycler shall not manufacture or recycle batteries in the state unless the manufacturer or recycler participates in the battery recycling program. After the program is implemented, all batteries shall only be disposed into receptacles at collection sites approved by the program and shall not be disposed into household waste or recycle containers. The act shall not prevent a manufacturer or recycler from offering a fee-based battery collection service or a battery mail back service independent of a battery recycling program, provided that the manufacturer or recycler complies with all applicable federal, state, and local laws. Any person may report violations of this act to the Department. If the Department finds that a manufacturer or recycler violated provisions of the act, the Department shall ask the Attorney General to commence a civil action. If the court finds that the manufacturer or recycler violated provisions of the act, the court may grant relief as described in the act. By June 1, 2028, and by June 1st of each following year, a representative organization shall submit an annual report to the Department covering the preceding calendar year of the battery recycling program. Specifics of the report are described in the act. The report shall be posted on the Department's and the representative organization's website. The act is similar to SB 593 (2025).JULIA SHEVELEVA

SB 1237 - 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 4% on all taxable income. This act also provides for additional reductions in the rate of tax until the income tax is eliminated. The reductions shall be equal to 0.1% and shall occur when the amount of net general revenue collected in the previous fiscal year exceeds the highest amount of net general revenue collected in any of the three fiscal years prior to such fiscal year by at least $120 million. (Section 143.011) Current law also authorizes an income tax deduction for a portion of federal income taxes paid. This act eliminates such deduction beginning with the 2027 tax year. (Section 143.171) This act is identical to SB 5 (2025 First Extraordinary Session) and is similar to SB 220 (2025).JOSH NORBERG

SB 1239 - Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. This provision is identical to SCS/SB 161 (2023) and to a provision in SCS/HCS/HB 154 (2023), and is substantially similar to HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022). This act also provides that, beginning on January 1, 2027, local sales taxes imposed on food shall annually be reduced in four equal increments over a period of four years. Beginning January 1, 2031, there shall be no local sales taxes imposed on food. (Section 144.014) This act is identical to provisions in SB 57 (2025).JOSH NORBERG

SB 1240 - Current law imposes an income tax on all Missouri taxable income. For all tax years beginning on or after January 1, 2027, this act eliminates the Missouri individual income tax.JOSH NORBERG

SB 1251 - Currently, counties that have adopted an alternative form of county highway commission may only abolish it by a vote of the people. This act specifies that it may also be abolished by a vote of the county's governing body. If the alternative form of county highway commission is abolished, the act provides that the county shall adopt either the standard form of county highway commission, or a system of road districts and overseers as provided by law. This act is identical to SB 677 (2025), HB 1161 (2025), and provisions in HCS/SB 1363 (2024), CCS/HCS/SS/SB 222 (2023), HB 1193 (2023), HCS/SS/SCS/SB 724 (2022), HB 1545 (2022), and HCS/HB 2220 (2022).TAYLOR MIDDLETON

SB 1285 - Current law requires the Director of Revenue to annually publish the updated income brackets for the state income tax. This act requires such publication to be made on the Department's website.JOSH NORBERG

SB 1293 - This act modifies several provisions relating to property taxes.TAXATION BALLOT LANGUAGE This act requires any ballot measure seeking to add, change, or modify a tax on real property to express the effect of the proposed change within the ballot language in terms of the change in dollars owed per $100,000 of a property's market valuation. (Section 137.067) This provision is identical to a provision in HCS/SCS/SB 163 (2025), HCS/HB 119 (2025), HCS/HB 517 (2025), HCS/HB 531 (2025), HB 660 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023).CALCULATION AND REVISION OF PROPERTY TAX LEVIES Current law provides for the calculation of revenue derived from single tax rates versus tax rates for each class and subclass of property. This act repeals such language. (Section 137.073.2, 137.079, and section 137.115) Current law provides that the aggregate increase in valuation of personal property shall be the new construction and improvements factor for the purposes of calculating property tax rates. This act eliminates the new construction and improvements factor for personal property. (Section 137.073.4(1)) This act requires that all tax levy increases applied to any real and personal property shall be applied to each subclass of property equally. (Section 137.073.5(1)) This act requires that if the voters in a political subdivision approve an increase to the tax rate ceiling prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling shall remain in effect only until such time as the temporary levy increase expires under the terms originally approved by a vote of the people, at which time the tax rate ceiling shall be decreased by the amount of the temporary levy increase. If, prior to the expiration of a temporary levy increase, voters are asked to approve an additional permanent levy increase, voters shall be submitted ballot language that clearly indicates that if the permanent levy increase is approved, the temporary levy shall be made permanent. (Section 137.073.5(3)) This provision is identical to a provision in HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023), and is substantially similar to SB 880 (2018) and SB 357 (2017). Current law authorizes the governing body of a political subdivision to levy a tax rate lower than its tax rate ceiling, and to subsequently increase such lowered rate to the tax rate ceiling without voter approval. This act provides that such increase back to the tax rate ceiling shall be made in the immediately following general reassessment. (Section 137.073.5(4)) This provision is identical to a provision in HB 660 (2025) and HB 783 (2025). This act provides that, if the total assessed valuation in a political subdivision decreases in the tax year immediately following a tax year in which the voters approved an increase to the tax rate ceiling, such political subdivision may increase its levy such that the revenue received equals the amount that would have been received from the increased rate of levy had there been no decrease in the total assessed valuation. (Section 137.073.5(6)) This provision is identical to a provision in HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), and HCS/HB 2140 (2024).JOSH NORBERG

SB 1302 - This act creates new provisions relating to public contracts. This act is identical to SB 338 (2025) and SB 1142 (2024).BANKING CONTRACTS - RESTRICTED FINANCIAL INSTITUTIONS The act requires the State Treasurer to create a Restricted Financial Institutions List, containing the names of financial institutions that are engaged in a boycott of companies, as that phrase is defined in the act. The list is to be used by the Treasurer for the purpose of determining which financial institutions to enter into banking contracts with. The list must be updated annually and is required to be posted on the Treasurer's website and delivered to the Governor, the President Pro Tem of the Senate, and the Speaker of the House of Representatives. The act requires a notice period for financial institutions prior to being included on the Restricted Financial Institutions List. Specifically, 45 days prior to including a financial institution on the restricted financial institution list, the Treasurer shall send a written notice to the institution notifying it that it has the opportunity to demonstrate that it is not engaged in a boycott of companies. Following inclusion on the list, the financial institution may be removed upon demonstration to the Treasurer that it has ceased all boycotts. The act permits the Treasurer to disqualify restricted financial institutions from the competitive bidding process or from any other official selection process for any banking contract. The Treasurer may refuse to enter into a banking contract or an extension of any banking contract with a restricted financial institution based on its restricted financial institution status. The Treasurer may require, as a term of any banking contract, an agreement by the financial institution not to engage in a boycott for the duration of the contract. With respect to actions taken in compliance with this act, a public body, public official, public employee, or member or employee of a financial institution shall be immune from any liability. No party may take action to penalize or threaten to penalize any financial institution for compliance with this act. Furthermore, any contract subject to this act may be enforced by the Attorney General who shall have the same investigatory authority as permitted under the Missouri Merchandising Practices Act. In addition to any other remedies available at law or equity, a company that provides false information to the Treasurer and later receives state monies, or violates a contractual agreement with the state not to engage in a boycott, is required to pay damages to the state in an amount equal to three times all monies paid to the company by the state for the company's goods or services.PUBLIC CONTRACTS - TREATMENT BASED ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE SCORE This act requires public bodies to ensure that bidders, offerors, contractors, or subcontractors, when engaged in procuring or letting contracts for any purpose, are not given preferential treatment or discriminated against based on an environmental, social and governance score, as defined in the act. This provision is similar to SB 1350 (2024), SB 1518 (2024), SB 50 (2023) and SB 1171 (2022). This act contains a severability clause.SCOTT SVAGERA

SB 1303 - This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are leased, in whole or in part, for a term of less than thirty consecutive days. This act is identical to SB 699 (2025) and SB 784 (2025), and to a provision in HB 660 (2025), and is substantially similar to SCS/HB 1086 (2025).JOSH NORBERG

SB 1330 - This act modifies various provisions relating to elections. This act is identical to SB 116 (2025).VOTER REGISTRATION (Sections 115.013 through 115.221) Current law permits an election authority to remove a registered voter's name from the list of registered voters on the precinct register on the ground that the voter has changed residence under certain circumstances. This act requires, rather than permits, such removal if:• The voter confirms in writing that the voter has changed residence to a place outside the election authority's jurisdiction in which the voter is registered; or• The voter fails to respond to a notice and has not engaged in voter activity, as that term is defined in the act, during the period beginning on the date of the notice and ending on the day after the date of the second general election that occurs after the date of the notice. State agencies are required to provide information and data to the Secretary of State (SOS) that the SOS deems necessary to maintain the statewide voter registration database. Additionally, the clerk of each circuit court shall, on or before the 10th day of each month, prepare and transmit to the SOS a complete list of all persons who identify themselves as not being citizens of the United States during their qualification to serve as a juror during the preceding calendar month in that county. The SOS is required to enter into agreements to share information or data that is in the possession of the SOS with other states or groups of states, as the SOS considers necessary, to maintain the statewide voter registration database. The SOS shall ensure that any information or data provided to the SOS that is confidential remains confidential while in the possession of the SOS. Each election authority is required to investigate the qualifications of any person who has not engaged in voter activity within the preceding two calendar years. Furthermore, if the election authority determines that a registered voter has not engaged in voter activity within the two preceding calendar years, the election authority must include such registered voter in any canvass. The act additionally reorganizes and consolidates various provisions relating to voter registration list maintenance throughout the various election laws. These provisions are substantially similar to SB 1025 (2024), SB 44 (2023), provisions in SB 695 (2022), SB 1065 (2022), and SB 137 (2021).OFFICE OF ELECTION CRIMES AND SECURITY (Section 115.642) This act creates the Office of Election Crimes and Security within the Secretary of State's office. The SOS is responsible for appointing a director and investigators for the Office. The Office is given the following responsibilities and authority:• The Office shall respond to notifications and complaints alleging a violation of state election laws;• The Office shall review notices and reports of alleged violations of state election law and conduct investigations as deemed necessary;• The Office shall initiate independent inquiries and conduct investigations into alleged violations of state election law; and• The Office shall oversee a voter fraud hotline. The Office is given subpoena power in the course of investigating complaints pursuant to this act. If any person refuses to comply with a subpoena issued pursuant to this act, the Secretary of State may seek to enforce the subpoena before a court of competent jurisdiction. The court may issue an order requiring the person to produce the documents relating to the matter under investigation or in question. Any person who fails to comply with the order may be held in contempt of court. Any investigator conducting an investigation into an alleged violation of this act shall not be restricted from entering any polling place or office of election authority under investigation. If, during the course of an investigation, the Office determines that there may be a violation of any criminal law or state election law, the Office shall submit its findings and investigation to the Attorney General and respective prosecuting attorney for further investigation or prosecution. The Attorney General is specifically given investigative authority and concurrent jurisdiction to prosecute any election offense. The Office is responsible for preparing and delivering a report, not later than January 15th of each year, to the Governor, the Speaker of the House of Representatives, and the President Pro Tempore of the Senate disclosing the details of complaints filed with the Office. This provision is substantially similar to SB 724 (2024) and HB 1833 (2024) and similar to SB 350 (2023).FEDERAL ELECTION COMMUNICATIONS (Section 115.1500) Any state agency, whether that agency is involved in elections or not, or any person, group, or entity charged by the state to administer any official election occurring within the state, who receives or responds to a communication, as defined in the act, with the United States Department of Justice or any other federal executive branch agency related to new or existing voting or election laws, shall provide notice to the Governor and General Assembly of this communication within five business days. This provision is substantially similar to a provision in SB 235 (2023).IMPLEMENTATION OF FEDERAL ELECTION GUIDANCE (Section 115.1505) Any person, group, or entity charged by the state of Missouri to administer any official election occurring within the state who intends to implement any new federal election guidance, as that term is defined in the act, shall provide notice to the General Assembly of its intent to do so at least 30 days before implementing the guidance. Furthermore, all new federal election guidance shall be approved by concurrent resolution approved by a majority of each house of the General Assembly before it is implemented. It shall be presumed that the General Assembly has approved the implementation of the new federal election guidance if the General Assembly fails to vote on a concurrent resolution within 30 days from when notice is provided. A violation of this provision shall result in a fine in the amount of $5,000 to be levied every 30 days until the implemented guidance is formally withdrawn. This provision is substantially similar to a provision in SB 235 (2023).FEDERAL ELECTION FUNDS (Section 115.1510) Any person, group, or entity charged by the state to administer any official election occurring within Missouri who intends to accept or disperse federal election funds, as that term is defined in the act, shall provide notice to the General Assembly of its intent to do so at least 30 days before accepting the funds. If funds have already been accepted, then notice must be provided to the General Assembly 30 days before the funds are dispersed. Furthermore, all new federal election funds shall be approved by concurrent resolution approved by a majority of each house of the General Assembly before they may be accepted or dispersed by any person, group, or entity charged by the state to administer any official election occurring within the state. It shall be presumed that the General Assembly has approved the acceptance and dispersal of new federal election funds if the General Assembly fails to vote on a concurrent resolution within 30 days from when notice is provided. A violation of this provision shall result in a fine in the amount of the new federal election funds accepted or dispersed in violation of this provision plus an additional $1,000. The act repeals certain provisions relating to the administration of election funds. (Sections 115.074 and 115.078) This provision is identical to a provision in SB 235 (2023). This act is effective January 1, 2027.SCOTT SVAGERA

SCS/SBs 1410 & 853 - This act modifies provisions relating to property taxes.   PROPERTY TAX DEADLINES Current law requires a county assessor to provide notification to a taxpayer by no later than June 15 if the assessor increases the taxpayer's real property valuation. This act requires such notice to be provided by no later than June 1. (Section 137.180)   Additionally, current law requires a taxpayer to file an appeal of the taxpayer's assessed valuation by no later than the second Monday in July. This act requires such appeal to be filed by no later than the first Monday in August. (Sections 137.275 to 138.180)   These provisions are identical to SB 853 (2026).   PROPERTY TAX INSTALLMENTS Current law authorizes counties to provide for the payment of real and personal property taxes in installments, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties and allows the form of the installments to be determined by the governing body of the county. (Section 139.053)   This provision is substantially similar to SB 1211 (2026) and HB 388 (2025).   DELINQUENT PROPERTY TAX NOTICES This act authorizes a collector to offer a trusted contact program to a taxpayer, who may designate one or more trusted contacts for the collector to contact in the event the taxpayer has not paid the taxpayer's property tax liability by March 1 of a calendar year. (Section 140.010) JOSH NORBERG

SB 1425 - Current law authorizes a tax credit for a 10-year period for business headquarters that commence operations in this state on or before December 31, 2030. This act extends such date to December 31, 2040.JOSH NORBERG

SB 1431 - This act establishes the "Missouri Building Codes Act".New facilities constructed for the state shall comply with standards established under the act, and a state agency requiring building inspections shall comply with the same standards of inspection required under the act.The act specifies provisions for political subdivisions adopting existing building codes by reference, and enacting local amendments to the state code, as provided in the act.There is established within the Department of Commerce and Insurance the "Missouri Building Codes Commission", with membership and duties as laid out in the act, including the establishment of advisory committees. The Commission shall establish fees for the issuance and renewal of certain permits, and shall charge an additional fee, to be collected by political subdivisions for the permits. The act establishes a fund into which the state fees, any grants, and appropriations by the General Assembly shall be deposited for uses specified in the act.Missouri building codes other than the fire code shall be administered by the State Codes Manager. The state fire code shall be administered by the State Fire Marshal. The Missouri Building Codes Commission shall hold public hearings as part of adopting or amending codes in the manner described in the act.The act further describes enforcement authority of the State Codes Manager, State Fire Marshal, and authorities having jurisdiction as such term is defined in the act. Agricultural buildings shall be exempt from building codes adopted under the act.A jurisdiction adopting the Missouri Building Codes that also requires residential reoccupancy inspections when there is a change in ownership, tenants, or occupants shall use a residential reoccupancy checklist established under the guidance of the Missouri Building Codes Commission as provided in the act.This act is substantially similar to SB 743 (2025) and similar to HB 2870 (2024).SCOTT SVAGERA

SB 1443 - The Missouri Works program is currently authorized to provide various incentives for the creation and retention of new and existing jobs. This act authorizes the Department of Economic Development to issue tax credits to qualified companies that expend at least $50 million in new capital investments for a project within two years of submitting a notice of intent with the Department. The Department shall respond to a notice of intent within thirty days, provided, however, that a failure to respond within thirty days shall not be construed as an approval of a notice of intent. Tax credits authorized by the act shall not exceed 2.5% of the new capital investment, and shall not exceed the least amount necessary to obtain the qualified company's commitment to initiate the project. Tax credits authorized by the act shall count toward the maximum amount of Missouri Works incentives allowed in a fiscal year as provided under current law.JOSH NORBERG

SB 1465 - This act authorizes Bollinger County to impose a sales tax at a rate not to exceed 1% for the purpose of providing funding for county facilities including, but not limited to, the operation and maintenance of county facilities. This act is identical to HB 2140 (2026).JOSH NORBERG

SB 1467 - This act provides that the applicable cap on the amount of damages that may be awarded for a claim against the state or its public entities shall be the limitation in effect on the date of the accident or occurrence giving rise to the claims.KATIE O'BRIEN

SB 1475 - This act provides that no county or other political subdivision shall relinquish the authority to collect delinquent taxes or assessments to any other entity. (Section 137.085) Current law provides that a property is delinquent on January 1 following the tax due date, and that a county shall commence proceedings for the satisfaction of the lien within three years if proceeding with an administrative tax sale under chapter 140, or after a two year period of delinquency if proceeding with judicial foreclosure under chapter 141. This act provides that a property shall not be subject to sale or judicial foreclosure until the expiration of a seven year period following delinquency unless the assessed value of the property is less than the lien amount. (Sections 140.160 and 141.260) Current law authorizes the Director of Revenue to contract with collection agencies for the collection of delinquent state taxes. This act provides that neither the Director nor any other county official shall contract with a collection agency for the collection of delinquent property taxes. (Section 140.850) This act contains an emergency clause.JOSH NORBERG

SB 1481 - Current law imposes a prepaid wireless emergency telephone service charge equal to three percent of the retail transaction, with the first $15 of each transaction exempt from the charge. This act repeals the exemption for the first $15 of each transaction and, beginning January 1, 2027, increases the service charge to four percent. The act also requires the Director of Revenue to require a seller to report the number of retail transactions as well as the total dollar amount of each transaction and the total amount of prepaid wireless emergency telephone service charges collected. Current law allows a seller to deduct and retain three percent of the service charges that are collected by the seller. Beginning January 1, 2027, this act increases such amount to four percent. If the Director of Revenue determines that a seller has not collected the required amount of services charges, the seller shall not be permitted to deduct and retain any amount of the services charges, nor shall the seller be permitted to deduct and retain any amount of sales taxes allowable under current law.JOSH NORBERG

SB 1493 - This act authorizes any county to impose a sales tax for the purpose of funding senior services. Such sales tax shall not exceed 0.25%. Any county imposing a sales tax pursuant to this act shall establish a senior services tax commission to administer the sales tax revenue. The commission shall consist of seven member to be appointed by the county commission, and the county commission shall determine the qualifications, terms of office, compensation, powers, duties, restrictions, procedures, and all other functions of the commission.JOSH NORBERG

SB 1517 - This act modifies provisions relating to property taxes.TAX BALLOT MEASURE LANGUAGE This act provides that a political subdivision or election authority shall not advertise or describe any proposed property tax as not increasing taxes unless failing to adopt the measure would cause an actual increase in the tax rate and adopting the measure would cause the tax rate to stay the same or decrease. (Section 67.496) This act requires an election authority to label tax ballot measures numerically or alphabetically in the order in which they are submitted. (Section 115.240) This act modifies multiple provisions of current law to provide that any ballot measures proposing a new or increased real or personal property tax levy shall be submitted on a general election day and shall include certain information, as described in the act. (Section 115.706 and multiple other sections) LOCAL ELECTIONS This act provides that all general elections for local, state, and national offices and issues shall be conducted on the first Tuesday after the first Monday in November. (Section 115.123) PROPERTY TAX ABATEMENTS This act provides that a political subdivision that adopts a tax abatement or similar economic incentive shall decrease any real property tax levy that is increased on property located in the political subdivision that does not receive an abatement. (Section 137.039)PROPERTY ASSESSMENTS Current law provides that new construction and improvements shall not be included in the total assessed valuation for the purposes of calculating property tax levies. This act repeals such provisions. (Sections 137.055 and 137.073) This act requires that if the voters in a political subdivision approve an increase to the tax rate ceiling prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling shall remain in effect only until such time as the temporary levy increase expires under the terms originally approved by a vote of the people, at which time the tax rate ceiling shall be decreased by the amount of the temporary levy increase. If, prior to the expiration of a temporary levy increase, voters are asked to approve an additional permanent levy increase, voters shall be submitted ballot language that clearly indicates that if the permanent levy increase is approved, the temporary levy shall be made permanent. (Section 137.073.5(3)) This provision is identical to a provision in HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023), and is substantially similar to SB 880 (2018) and SB 357 (2017). This act provides that, if the total assessed valuation in a political subdivision decreases in the tax year immediately following a tax year in which the voters approved an increase to the tax rate ceiling, such political subdivision may increase its levy such that the revenue received equals the amount that would have been received from the increased rate of levy had there been no decrease in the total assessed valuation. (Section 137.073.5(6)) This provision is identical to a provision in HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), and HCS/HB 2140 (2024). Current law requires an assessor to conduct a physical inspection of any residential real property prior to increasing the assessed valuation of such property by more than 15%. This act applies such requirement to all utility, industrial, commercial, railroad and other non-agricultural real property. (Section 137.115.10) PROPERTY TAX CREDITS Current law allows counties to provide a property tax credit to certain seniors. This act requires counties to provide such credit and makes technical changes to the definitions of "eligible credit amount" and "eligible taxpayer". The act also requires the statement of tax due to include certain information about the proportional amount of the credit attributable to each taxing jurisdiction. Finally, the act provides that the credit shall apply to all property tax levies, including debt service levies. (Section 137.1050) Current law also allows counties to provide a property tax credit to all other taxpayers, with certain counties able to annually increase the real property tax liability by five percent or the percent increase in inflation, whichever is greater. This act limits such increase to the lesser of the two amounts. (Section 137.1055)TOTALED MOTOR VEHICLE PROPERTY TAX CREDIT This act authorizes any taxing entity to provide a property tax credit to a taxpayer to reduce the total personal property tax owed on a totaled motor vehicle. The amount of the property tax credit shall be equal to the amount of property tax owed on such vehicle, prorated for the amount of months left in the tax year. In order to authorize a property tax credit pursuant to the act, the governing body of the taxing entity shall adopt an ordinance, as described in the act. (Section 139.035) This provision is identical to HCS/HB 708 (2025).PROPERTY TAX INSTALLMENTS Current law authorizes counties to provide for the payment of real and personal property taxes in installments, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties. (Section 139.053) This provision is identical to SB 1211 (2026) and HB 388 (2025).SCHOOL DISTRICT PROPERTY TAX LEVIES Current law requires school districts to impose a property tax levy for operating purposes of not less than $2.75 in order to receive the full amount of state aid. This act lowers such required levy to $1.50 beginning with the 2026-2027 school year. (Section 163.021)BLIND PENSION FUND Current law imposes a state property tax of $0.03 per $100 assessed valuation for the purposes of funding the Blind Pension Fund. This act eliminates such property tax upon the adoption of a constitutional amendment requiring the General Assembly to appropriate moneys to the Blind Pension Fund. (Section 209.130)SEVERABILITY This act contains a severability clause. (Section B)JOSH NORBERG

SB 1556 - This act makes technical changes throughout state law relating to the sale of delinquent property to satisfy delinquent property taxes. (Multiple sections) Current law requires a parcel located in certain counties to have unpaid taxes for a period of at least two years prior to the county satisfying such delinquent taxes through judicial foreclosure rather than through sale at auction. This act repeals such two year requirement. (Section 140.010 and 141.230) Current law provides for the appointment of county land bank directors by various agencies. This act provides that the appointment of such directors shall be appointed by the county executive pursuant to the county charter. (Section 140.982) This provision is substantially similar to SB 845 (2026). Current law requires a land bank agency to verify that a buyer is not the original owner or relative owner of the property. This act repeals such requirement. (Section 140.987) Current law allows a land bank agency to purchase a parcel of real property only for the purpose of adding to a parcel already owned by the land bank agency. This act repeals such provision. (Section 141.984) This act is identical to HB 2898 (2026).JOSH NORBERG

COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Emerging Issues by a vote of 7 to 5. This bill modifies and creates new provisions relating to solid waste management. Under the bill, no person can transfer title to any property containing a solid waste disposal site or demolition landfill without disclosing the sale, conveyance, or transfer to the Department of Natural Resources. The seller must inform the buyer with a written notice signed and dated by the seller early in the negotiation process about the existence and location of the disposal or landfill site. If the seller fails to send the written notice to the buyer, the buyer can cancel the sale and the seller will return to the buyer any earnest money paid by the buyer to the seller. After October 1, 2027, an annual adjustment of fees collected for solid waste accepted will be based on the percentage increase measured by the Consumer Price Index for All Urban Consumers for the preceding year. The Department will have the authority to assess, investigate, test, remediate, and manage abandoned solid waste disposal areas. Fifty-one percent, instead of 61% as currently provided, of revenue must be used to fund the operating costs of the Department. Ten percent of revenue must be allocated to the Department for remediation of abandoned solid waste disposal areas. If there are no more abandoned solid waste disposal areas left in the state in any given year, the percentage of revenue used to fund the operating costs of the Department must increase to 61%. PROPONENTS: Supporters say that there are currently a number of landfills across Missouri that are unkempt, and the resultant toxic runoff can cause an environmental disaster leading to cancer-causing agents for those who drink any contaminated water. Supporters also state that our current regulatory structure does not allow for meaningful change, because our statutory authority that gives the Department any direction on clean-up, investigations, or prosecutions for wrongdoers is lacking. This failure to address the problem is decades in the making. Testifying in person for the bill was Senator Brown. OPPONENTS: Those who oppose the bill say that the reduction of funds that this bill contemplates would not adequately allow staff that work for solid waste districts to properly maintain those districts. Opponents further state that most districts around the state are already trying to make do with a small staff, and any cuts to the program would only further hamper those efforts. Opponents also state that investigations and remediations need to be done, but if we do not know how much those efforts will cost, then cutting the program would be inappropriate. Testifying in person against the bill were Dianna Bryant, Mid America Regional Council: Solid Waste Management District E; Chris Bussen, Solid Waste Advisory Board of Missouri; and Arnie Dienoff. OTHERS: Others testifying on the bill say that the solid waste districts do good work. Allowing local districts to make decisions on how best to operate is a more efficient route to take. Testifying in person on the bill was Lacey Miller, Marion County, Solid Waste Reg. G. Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.

SB 1597 - Currently, a person who has retired from employment with a political subdivision covered by the Local Government Employees Retirement System ("LAGERS") will have his or her monthly benefit suspended if the person reemploys with the employer who he or she is receiving the benefit from. Upon a year of reemployment, the person would be vested and eligible for an additional monthly benefit upon a second retirement. This act instead provides that a person may retire and be reemployed without losing his or her retirement benefit if the political subdivision is a city with less than 25,000 inhabitants. The employee shall not contribute nor earn additional membership service for the period of reemployment. However, the employer shall contribute to the retirement system for such employee. Additionally, the employer shall compensate the person in accordance with the salary schedule for such political subdivision or at a salary in accordance with the qualifications of such position and approved by the Board of LAGERS. However, the salary of such retiree may be reduced by an amount equal to the percentage of the member contribution rate.KATIE O'BRIEN

SB 1656 - Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. This act is identical to SB 688 (2025), SB 734 (2025), and SCS/SB 161 (2023), and to a provision in SB 57 (2025) and SCS/HCS/HB 154 (2023), and is substantially similar to SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 1029 (2025), HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022).JOSH NORBERG

SB 1666 - The act establishes "The Drinking Water Transparency and Accountability Act". Under the act, the Department of Natural Resources shall create a statewide system of accountability for community water systems and establish, by rule, a letter grade schedule to include community water system quality, performance, and sustainability based on the standards described in the act. The Department shall promulgate rules for clear and appropriate explanation for each such standard and create a tiered structure of point deductions that utilizes violation metrics as described in the act. Community water systems shall be assigned a letter grade between "A" and "F". The rules further include a provision prohibiting certain disclosures by the Department. The rules shall not deduct points for water outage or boil advisories. For water corporations, the Department shall utilize data provided by the water corporation in its most recent general rate case within the past three years. The Department shall publish scores and letter grades earned by each community water system on its website on an annual basis, including rules by which a community water system can review and appeal the Department's scores prior to website publication. Requirements and penalties for each letter classification that a community water system receives from the Department are described in the act. For any violation of the act, upon a petition from the Department, a court may appoint a receiver or fiscal administrator or to order a mandatory safe water purchase from another system as determined by the Department. The receiver's responsibilities are described in the act. The Department shall publish the first letter grade under the act no later than January 1, 2028. A community water system receiving federal funds for the upgrade, repair, or replacement of the water system infrastructure shall submit to the Department a detailed plan describing how the federal funds will be used.JULIA SHEVELEVA

SB 1668 - This act establishes the "Missouri Innovation, Public Safety, and Accountability Act". The act authorizes a city to submit an innovation district master plan to the Department of Economic Development for the establishment of an innovation district. The master plan shall include the geographic boundaries, identification of vacant or underutilized property, public safety and infrastructure priorities, a general strategy for surplus or incremental state revenues, and high-level projections of anticipated housing units, jobs, business, and population impacts. The Department's authority to approve or deny an application shall be limited to determining whether the geographic boundaries are reasonable. All other application information shall be considered informational and not subject to approval, modification, or denial by the Department. The Department shall adopt and administer a single, standardized master scorecard to evaluate incentives for projects located within an innovation district. The scorecard shall establish uniform criteria, provide predictability and transparency, rank projects based on measurable outcomes, establish intermediate incentive tiers for projects that do not meet full eligibility, and assign project applications to incentive tiers based on the master scorecard. The scorecard shall include categories as described in the act. An application for incentives shall be approved or denied by a reviewing authority within forty-five calendar days. Failure to issue a determination shall result in approval of the application. (Section 620.6000) A city establishing an innovation district shall establish a fast track permitting process for projects located within the district, including the designation of a single, empowered point of contact that is authorized to coordinate reviews and issue binding determinations on behalf of all relevant departments, agencies, and offices. The city shall waive, reduce, or defer discretionary, duplicative, or extraordinary permit and development fees for projects within the district. For properties not subject to an existing tax increment financing plan or property tax abatement, fifty percent of the incremental increase in real property tax revenues generated after designation shall be deposited into the innovation district's public safety fund. The city shall adopt policies providing building code flexibility for adaptive reuse projects, as described in the act. The Department shall prepare and submit a biennial written report to the General Assembly summarizing the performance of the innovation district program, as described in the act. (Section 620.6003) The act establishes the "Rural Missouri Development Fund" for the purpose of supporting economic development, infrastructure, housing, workforce development, and related community-building activities in rural and smaller communities in the state. Any municipality in the top five percent of assessed valuation in the state and that has an innovation district shall deposit ten percent of new property tax revenues into the Rural Missouri Development Fund. Such funds shall be awarded to rural and smaller municipalities, and regional development organizations. The moneys shall be used for rural education, public infrastructure improvements, public safety, housing development, workforce development, and health care community service facilities. (Section 620.6006) The act establishes the "Innovation District Public Safety Fund", which shall be composed of fifty percent of net new state tax receipts generated in the innovation district. Moneys in the fund shall be used for capital or operating expenditures related to public safety and public realm improvements within the district. A project sponsor may apply to the Department for a construction-phase withholding advance. If the application meets all technical requirements, the Department shall disburse the construction-phase withholding advance. (Section 620.6009) For all tax years beginning on or after January 1, 2027, any person who is not a resident of this state and that establishes a primary residence within an innovation zone shall be eligible for an income tax exclusion. (Section 620.2012) The act authorizes an employer to enter into a withholding agreement with the Department for the retention of a portion of withholding taxes of employees located within an innovation district. The Department may establish aggregate or annual program caps by rule to manage fiscal exposure. Retained withholdings shall be used solely for qualifying reinvestment expenditures, as defined in the act. (Section 620.2015) For all tax years beginning on or after January 1, 2027, the act authorizes an eligible employer to claim a tax credit in an amount equal to $5,000 per eligible employee for relocation expenses incurred in moving such employee from out of the state into an innovation zone. (Section 620.2018) For all tax years beginning on or after January 1, 2027, the act authorizes a taxpayer to claim a tax credit in an amount equal to twenty-five percent of conversion expenditures incurred for converting nonresidential property into residential property. The tax credit may be claimed against the taxpayer's income tax liability or sales tax liability. (Section 620.2021) The act authorizes a city to establish a Missouri Opportunity Zone, which shall be conterminous with the innovation district boundaries. A taxpayer may elect to defer payment of state income taxes if such income tax liability is invested in a qualified Missouri Opportunity Zone investment, as defined in the act. This act shall sunset on August 28, 2036, unless reauthorized by the General Assembly. This act is identical to HB 3231 (2026).JOSH NORBERG

SB 1688 - This act establishes the "Missouri Downtown and Rural Economic Stimulus Act Extension Act" (MODESAEA). The act provides that provisions of expired law establishing the Missouri Downtown Rural Economic Stimulus Act (MODESA) are extended. The act allows development areas and development project areas approved under both MODESAEA and MODESA to be modified. Any debt obligations issued to carry out a development project shall be extended to thirty-five years. One hundred percent of payments in lieu of taxes and eighty-five percent of economic activity taxes generated in relation to an expanded development project shall be used each year of the approved term to support development project costs. An office displacement and retail or restaurant displacement percentage shall not apply to an expanded development project. (Section 99.1260) The act requires the Department of Economic Development to disburse the state construction income tax increment to support development project costs. Such disbursements shall cease within 180 days of the date on which the Department determines that the construction of the expanded development project is complete and has opened to the public. The Department shall disburse the residential income tax increment to support development project costs for a period not to exceed thirty-five years. The developer shall elect how to calculate the amount of such disbursement. (Section 620.1265) A developer shall apply to the Department for approval of an expanded development project, as described in the act. (Section 620.1270) The act authorizes the Department to promulgate temporary rules that shall expire not later than two years following the publication of the temporary rules. Thereafter, such rules shall be promulgated as provided in current law. (Section 620.1275)JOSH NORBERG

SB 1694 - This act establishes the "Missouri Downtown and Rural Economic Stimulus Act Extension Act" (MODESAEA).   The act provides that provisions of expired law establishing the Missouri Downtown Rural Economic Stimulus Act (MODESA) are extended.   The act allows development areas and development project areas approved under both MODESAEA and MODESA to be modified. Any debt obligations issued to carry out a development project shall be extended to thirty-five years. One hundred percent of payments in lieu of taxes and eighty-five percent of economic activity taxes generated in relation to an expanded development project shall be used each year of the approved term to support development project costs. An office displacement and retail or restaurant displacement percentage shall not apply to an expanded development project. (Section 99.1260)   The act requires the Department of Economic Development to disburse the state construction income tax increment to support development project costs. Such disbursements shall cease within 180 days of the date on which the Department determines that the construction of the expanded development project is complete and has opened to the public.   The Department shall disburse the residential income tax increment to support development project costs for a period not to exceed thirty-five years. The developer shall elect how to calculate the amount of such disbursement. (Section 620.1265)   A developer shall apply to the Department for approval of an expanded development project, as described in the act. (Section 620.1270)   The act authorizes the Department to promulgate temporary rules that shall expire not later than two years following the publication of the temporary rules. Thereafter, such rules shall be promulgated as provided in current law. (Section 620.1275) JOSH NORBERG

SJR 67 - This constitutional amendment, subject to voter approval, specifies that the Director of the Department of Transportation shall be appointed by the Governor with the advice and consent of the Senate, with qualifications to be fixed by law, and that the Highways and Transportation Commission shall advise the Governor regarding transportation matters and the Department of Transportation. This constitutional amendment is similar to SJR 2 (2025) and HJR 109 (2024).TAYLOR MIDDLETON

SJR 70 - This constitutional amendment, if approved by the voters, provides that, beginning January 1, 2027, the assessed value of residential real property shall be the most recent assessment. For all subsequent reassessments of such residential real property, the assessed value shall not increase while the owner or owners continue to own such property. Residential real property that is purchased, newly constructed, or undergoes a change in ownership shall be reassessed at its true value in money as provided by law, after which the assessed value of such property shall not increase while the new owner or owners continue to own such property. The assessed value of residential real property shall reflect the value added to the property as a result of new construction or improvements, as described in the act. This amendment is identical to SJR 50 (2025) and SJR 54 (2025), is substantially similar to SJR 34 (2025), HCS/HJR 4 (2025), HJR 86 (2025), HJR 89 (2025), SJR 90 (2024), and HCS#2/HJR 78 (2024), and is similar to HJR 85 (2024), HJR 120 (2024), HJR 184 (2024).JOSH NORBERG

SJR 73 - This constitutional amendment establishes the "Missouri Homestead Act". For all tax years beginning on or after January 1, 2027, this constitutional amendment, if approved by the voters, authorizes a taxpayer to claim an exemption from real property taxes imposed on the taxpayer's homestead, as such terms are defined in the amendment. To be eligible for a tax exemption, the homestead shall not be encumbered by a mortgage lien, the taxpayer shall not be delinquent on any state or local taxes, and the taxpayer shall prospectively pay five year's worth of property taxes owed on the homestead. To claim an exemption, the taxpayer shall provide notice to the collector by September 1. Upon filing the notice and providing evidence that the taxpayer satisfies all requirements, the homestead shall be exempt from property taxation for as long as the taxpayer owns the homestead. An exemption shall be void if the taxpayer sells or otherwise disposes of the property such that it no longer qualifies as a homestead, or by the taxpayer notifying the collector that the taxpayer wishes to void the exemption. The amendment imposes a state sales tax at a rate of 0.1%, with the revenues deposited in the "Homestead Preservation Fund", which is established by the amendment. Moneys in the fund shall stand appropriated and shall be used solely to reimburse taxing jurisdictions for revenue lost as a result of tax exemptions authorized by the amendment, as described in the amendment. The amendment provides for further rights to taxpayers owning a homestead and receiving a property tax exemption pursuant to the amendment, including the right to possess the homestead, to exclude others from the homestead, to enjoy the fruits and profits of the homestead, and to convey the homestead, as described in the amendment.JOSH NORBERG

SJR 75 - This constitutional amendment, if approved by the voters, provides that the assessed valuation for any residential real property located in a subdivision located adjacent to a subdivision receiving a tax abatement shall not be increased for the duration of time that the adjacent subdivision receives such abatement. This amendment is identical to SJR 12 (2025), SJR 65 (2024), SJR 36 (2023), SJR 42 (2022), SJR 17 (2021), and HJR 74 (2020).JOSH NORBERG

SJR 89 - This constitutional amendment, if approved by the voters, provides that, beginning January 1, 2027, the assessed value of residential real property shall be the most recent assessment. For all subsequent reassessments of such residential real property, the assessed value shall not increase while the owner or owners continue to own such property. Residential real property that is purchased, newly constructed, or undergoes a change in ownership shall be reassessed at its true value in money as provided by law, after which the assessed value of such property shall not increase while the new owner or owners continue to own such property. The assessed value of residential real property shall reflect the value added to the property as a result of new construction or improvements, as described in the act. This amendment is identical to SJR 50 (2025) and SJR 54 (2025), is substantially similar to SJR 34 (2025), HCS/HJR 4 (2025), HJR 86 (2025), HJR 89 (2025), SJR 90 (2024), and HCS#2/HJR 78 (2024), and is similar to HJR 85 (2024), HJR 120 (2024), HJR 184 (2024).JOSH NORBERG

SJR 91 - This constitutional amendment, if approved by the voters, provides that the rate of income tax imposed by the General Assembly shall not exceed 4.7%.JOSH NORBERG

SJR 98 - This constitutional amendment, if approved by the voters, prohibits counties and political subdivisions from levying or collecting a tax on real property beginning January 1, 2027. In lieu of such property tax, the amendment requires a county to impose a sales tax on the sale of real property at a rate equal to the total combined rate of state and local sales taxes in effect at the location of the property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2027. A taxpayer shall select whether to remit the tax due upon the transfer of the title of the property, or to remit ten percent of the sales tax due to the county collector upon the transfer of title of the property, and the remainder within five, ten, or fifteen years in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date. This amendment also requires a taxpayer who purchases his or her real property prior to January 1, 2027, to remit a tax equal to the total combined rate of state and local sales taxes in effect at the location of the property multiplied by the remaining mortgage balance on such property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2027. A taxpayer shall select whether to remit the tax due by December 31, 2027, 2032, 2037, or 2042, with such payment made in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date. (Section 4(e)) This amendment also modifies a constitutional provision prohibiting sales taxes on transactions that were not subject to tax as of January 1, 2015, by providing an exemption for the sales tax imposed pursuant to the amendment. (Section 26) This amendment is identical to SJR 7 (2025), SJR 82 (2024), SJR 18 (2023), and SJR 59 (2022).JOSH NORBERG

SJR 99 - This proposed constitutional amendment, if approved by the voters, modifies the powers of the General Assembly.The amendment states that any citizen shall have standing to bring an action alleging a violation of any constitutional limitation on the General Assembly and shall be awarded appropriate attorney's fees.The original purpose and subject of a bill shall be established by the bill's earliest title and contents at the time the bill is introduced. No substantive change to a bill's earliest title shall be permitted. The amendment requires every bill be referred to a committee within 14 calendar days of introduction. A majority of the members, rather than one-third, shall have the power to relieve a committee of a bill where it shall be considered by the body within two legislative days. After any bill has been placed on a legislative calendar, a majority of the members of the body shall, by petition, have the power to order it to be considered by the whole body within the time frame specified in the petition.Finally, the amendment modifies current limitations on legislative power by adding language that the limitations apply whether or not there is a public benefit or purpose.This amendment is identical to SJR 38 (2025), SJR 80 (2024) and SJR 32 (2023).JIM ERTLE

SJR 101 - This constitutional amendment, if approved by the voters, establishes the "Ed Emery Act". This amendment repeals state law relating to income and sales taxes and replaces it with rates as provided in the amendment. From January 1, 2029 to January 1, 2031, the individual income tax rate shall not exceed three percent. Beginning January 1, 2031, the individual income tax shall be repealed. From January 1, 2029 to January 1, 2031, the state sales tax shall not exceed five percent except on food, which shall not exceed four percent. Beginning January 1, 2031, the total of the state sales tax, conservation sales tax, and the parks and soils sales tax shall not exceed seven percent except on food, which shall not exceed five and one-half percent. The General Assembly may increase taxes or fees in the event of an emergency. All sales tax revenue shall be deposited into the General Revenue Fund and appropriated by the General Assembly unless otherwise restricted by the constitution, except that a portion of the funds received shall be deposited into the School District Trust Fund. The amount deposited in such fund shall not be less than the average annual amount deposited in the fund for fiscal years 2023-2027. The sales tax shall be imposed on all retail sales of new tangible personal property and all taxable services. All existing sales tax exemptions are repealed, other than those specifically listed in the amendment or those passed by a two-thirds majority of the General Assembly. The amendment requires all local sales tax rates to be recalculated to produce substantially the same amount of revenue as was produced on average for the five year period prior to January 1, 2029. Beginning January 1, 2031, the total of all sales taxes, including local taxes but excluding transportation development districts and community improvement districts, shall not exceed ten percent. Such rate may be exceeded if a local tax is approved by the voters or it is the temporary result of a recalculation of local taxes. This amendment also creates a property tax relief credit equal to fifty percent of the increase in taxes on a homestead to be used on the taxpayer's current property tax bill. To be eligible, the prior year's tax liability on the residence must have increased by more than five percent in a year of general reassessment or by more than two and one-half percent in a year without reassessment. To qualify for the credit, a taxpayer shall be at least sixty-five years of age; have total household income of no more than $75,000, adjusted annually based on the consumer price index; and own a residence of no more than $400,000 in appraised value, adjusted annually based on the consumer price index. Any taxpayer who claims this credit shall not also claim the Senior Citizen Property Tax Credit or any similar credit. This amendment is identical to SJR 56 (2025), SJR 13 (2017), SJR 25 (2016), and SJR 11 (2015), and is similar to SJR 46 (2014), HJR 80 (2014), and HJR 25 (2013).JOSH NORBERG

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

SJR 106 - Current constitutional provisions place the Department of Transportation and the management of the state highway system under the control of the State Highways and Transportation Commission. This constitutional amendment, if approved by the voters, places such control under the Department of Transportation, which shall be lead by a director appointed by the Governor with the advice and consent of the Senate. The amendment also provides that the Highways and Transportation Commission shall be an advisory body within the Department, provided that the General Assembly may at any time abolish the Commission. All duties and powers given to the Commission as of the effective date of the amendment shall be transferred to the Department. The constitution also currently provides that the net proceeds of the motor fuel tax shall stand appropriated to the counties, municipalities, and the Commission. This amendment provides that the net proceeds allocable to the Commission shall be appropriated by the General Assembly to the Department. This amendment is similar to SJR 2 (2025), HJR 32 (2025), HJR 45 (2025), and HJR 109 (2024).TAYLOR MIDDLETON