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.

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).

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).

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).

HB 1940 -- NEWSPAPERS (McGaugh)

COMMITTEE OF ORIGIN: Standing Committee on Local Government

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 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.

This bill is similar to HB 353 (2025) and HB 2301 (2024).

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).

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).

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).

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).

HB 2818 -- ANNEXATION PROCEDURES FOR CITIES (Shields)

COMMITTEE OF ORIGIN: Standing Committee on Corrections and Public Institutions

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.

HCS HB 2819 -- SALES TRANSACTION ROUNDING (Shields)

COMMITTEE OF ORIGIN: Standing Committee on Ways and Means

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 must 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.

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.

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

JOSH NORBERG

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

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

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

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

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

This act is substantially similar to SB 1556 (2026) and HB 2898 (2026).

JOSH NORBERG

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

JOSH NORBERG

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

JOSH NORBERG

These provisions are similar to SCS/SB 757 (2025).

The act additionally repeals the Missouri Economic Diversification and Afforestation Act of 1990. These provisions are identical to SB 790 (2025).

Currently, a local board of education for a school district shall establish a written policy of discipline that includes the district's determination on the use of corporal punishment. This act repeals the provisions on the use of corporal punishment. Further, the act 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.

Further, this act 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 interinsurance exchanges.

JIM ERTLE

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

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

The act repeals a provision stating that a state standard for the location, size of sewage tanks and length of lateral lines is based on the percolation or permeability rate of the soil. Under the act, the state standard is based on soil properties.

The act repeals a provision stating that soil tests are to be performed by persons who are qualified to perform the percolation tests and creates a new provision authorizing on-site soil evaluators registered by the Department of Health and Senior Services to conduct soils morphology evaluations.

This act repeals a provision stating that contractors may be taught and allowed to perform percolation tests.

The act repeals a provision relating to the Department of Health and Senior Services periodically reviewing any county and city regulation and enforcement record to ensure that the state standard for sewage regulation is being enforced.

The act creates a mandatory registration program requiring continuing education before January 1, 2027, for on-site wastewater treatment system professionals qualified to perform percolation tests in accordance with the state standard as described in the act. Before January 1, 2027, the administrative authority may accept a percolation test at its own discretion if a soil morphology evaluation cannot be reasonably obtained. This provision shall be void and of no effect after December 31, 2026.

Under the act, 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.

The act repeals certain provisions relating to fees for repair of on-site sewage disposal systems.

Under the act, the Department shall 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 provisions under the act.

The act is substantially similar to SB 601 (2025), a provision in the perfected HB 200 (2025), a provision in HCS/SS/SB 61 (2025), HB 2083 (2024), HB 814 (2023), and substantially similar to SB 1283 (2024), and SB 523 (2023).

JULIA SHEVELEVA

SOVEREIGN IMMUNITY FOR MODOT PRIVATE CONTRACTORS (SECTION 537.600)

This act provides that private contractors and subcontractors when acting within the scope of a government contract with the Missouri Department of Transportation ("Department") shall have the same sovereign or governmental tort immunity as a public entity. The immunity shall commence upon the official notice to proceed and continue after the Department formally accepts the completed project.

This provision is identical to HB 2437 (2026) and is substantially similar to HB 2926 (2026) and HCS/HB 1067 (2025) and is similar to SB 559 (2025), SB 117 (2023), HB 101 (2023), SB 832 (2022), HB 2598 (2022), SB 497 (2019), and HB 2386 (2018).

PURCHASE OF LIABILITY INSURANCE FOR SOVEREIGN IMMUNITY CLAIMS (SECTION 537.610.1)

As it relates to political subdivisions purchasing liability insurance for tort claims made against the political subdivision, this act 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.

This provision is substantially similar to a provision in HCS/HB 1718 (2026), SB 454 (2025), HB 142 (2025), SB 1346 (2024), and HB 2690 (2022).

CAPS ON DAMAGES FOR SOVEREIGN IMMUNITY CLAIMS (SECTION 537.610.5)

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.

This provision is identical to SB 1467 (2026) and a provision in HCS/HB 1718 (2026).

KATIE O'BRIEN

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

CLASSIFICATION OF PROPERTY

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

REAL PROPERTY ASSESSED VALUES

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

REAL PROPERTY TAX CREDIT

Current law authorizes certain counties to provide a tax credit for the property tax liabilities owed on an eligible taxpayer's homestead. This act repeals such provision and instead provides that all counties shall provide a property tax credit for any real property owned by an eligible taxpayer, provided that the real property tax liability owed on the taxpayer's real property may be increased by no more than 2.5% per year or the percent increase in inflation, whichever is less. However, for any county in which any subclass of real property is considered to be valued below its true value in money, as determined in the act, the amount by which a taxpayer's real property tax liability may increase shall not exceed 5% per year, provided that this provision shall no longer apply to a county once such subclass of real property in such county is no longer considered to be valued below its true value in money.

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

STATE TAX COMMISSION RATIO STUDIES

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

JOSHUA NORBERG

The 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

This act is substantially similar to a provision in SB 666 (2025).

JOSH NORBERG

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

This act is identical to SB 804 (2025).

JOSH NORBERG

SCS/SB 959 - This act 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. Appointed members of the Council shall serve two-year terms and shall serve until their successors are appointed. The duties and responsibilities of the Council are described in the act.

The act prohibits the council collecting any personally identifiable information of any individual person.

This act is substantially similar to scs/sb 204 (2025), the perfected SB 1039 (2024), the introduced SB 653 (2023), and a provision in SCS/HB 475 (2023).

SCOTT SVAGERA

This act contains an emergency clause.

JOSH NORBERG

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

TAYLOR MIDDLETON

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

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

The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020)

JOSH NORBERG

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

PUBLIC LIBRARY SALES TAX

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

COURT SURCHARGE FOR LAW LIBRARIES

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

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

JOSH NORBERG

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

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

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

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.

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

This act is identical to SB 193 (2025).

TRISTAN BENSON, JR.

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

JOSH NORBERG

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

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.

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

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

This act is identical to HCS/HB 1271 (2025).

JOSH NORBERG

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

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

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

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

This act is identical to SB 831 (2025).

TAYLOR MIDDLETON

JOSH NORBERG

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

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

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

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

• Collective guilt ideologies;

• Intersectional or divisive identity activism; or

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

SCOTT SVAGERA

TAXATION BALLOT MEASURE LANGUAGE

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

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

LOCAL PROPERTY TAX LEVY CALCULATIONS

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

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

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

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

PERSONAL PROPERTY ASSESSMENT RATE

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

INDIVIDUAL INCOME TAX

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

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

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

COMBINED INCOME TAX RETURNS

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

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

INDIVIDUAL INCOME TAX STANDARD DEDUCTION

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

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

NATIONAL GUARD INCOME TAX DEDUCTION

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

EARNED INCOME TAX CREDIT

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

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

DEFICIENCIES DUE TO DENIED TAX CREDITS

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

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

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

JOSH NORBERG

This act is identical to SB 76 (2025).

SCOTT SVAGERA

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

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

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

JOSH NORBERG

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

TAYLOR MIDDLETON

JOSH NORBERG

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

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

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

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

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

JOSH NORBERG

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

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

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

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

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

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

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

SCOTT SVAGERA

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

This act is identical to HB 2140 (2026).

JOSH NORBERG

KATIE O'BRIEN

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

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

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

JOSH NORBERG

TAX BALLOT MEASURE LANGUAGE

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

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

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

LOCAL ELECTIONS

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

PROPERTY TAX ABATEMENTS

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

PROPERTY ASSESSMENTS

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

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

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

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

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

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

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

PROPERTY TAX CREDITS

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

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

TOTALED MOTOR VEHICLE PROPERTY TAX CREDIT

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

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

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

PROPERTY TAX INSTALLMENTS

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

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

SCHOOL DISTRICT PROPERTY TAX LEVIES

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

BLIND PENSION FUND

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

SEVERABILITY

This act contains a severability clause. (Section B)

JOSH NORBERG

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

SCS/SB 1586 - The act modifies certain provisions relating to solid waste management.

Under the act, no person may 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 shall inform the buyer with a written notice signed and dated by the seller 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 may cancel the sale and the seller shall return to the buyer any earnest money paid by the buyer to the seller.

The act provides that any person or entity that applies for a grant shall not be disqualified from receiving such grant on the basis that there is a familial relationship between the applicant and any member of the Department, instead of the solid management district executive board as currently provided.

After October 1, 2027, an annual adjustment of fees collected for solid waste accepted shall be based on the percentage increase measured by the Consumer Price Index for All Urban Consumers for the preceding year.

The Department shall have the authority to assess, investigate, test, remediate, and manage abandoned solid waste disposal areas.

The Department shall allocate a percentage of revenue dedicated to grants previously managed by solid waste management districts. This percentage shall serve as a minimum percentage of revenue to fund such grants and shall be calculated as follows: the total grant amount previously administered by solid waste management districts for the previous three fiscal years divided by the total amount of solid waste tonnage fees from the previous three fiscal years. Such percentage of revenue shall be divided as follows: 40% shall be allocated based on the population within the geographical area of each regional office of the Department in the latest decennial census, and 60% shall be allocated based on the amount of revenue generated within each geographical area of each regional office of the Department. Revenue generated within each geographical area of each regional office of the Department shall be determined from the previous year's data. Moneys shall be awarded based upon grant applications.

The act repeals certain provisions relating to the distribution of the revenues.

Grants for proposals that will promote and maximize the sharing of district resources shall no longer be part of the criteria to establish the order of grant authority.

Any allocated moneys remaining in any fiscal year due to insufficient or inadequate grant applications shall be reallocated for grant applications in subsequent years or for Department operations, instead of solid waste management projects as provided in current law.

All remaining revenues not included in the calculation relating to the maintenance of essential grants, instead of 39% of the revenues as currently provided, shall be dedicated, upon appropriation, to the elimination of illegal solid waste disposal.

The act repeals certain provisions relating to any allocated district moneys remaining after five years. The act repeals a provision relating to sample audits of grants. The act repeals a provision relating to the criteria for allocation of grant moneys.

The act provides that the Department shall promulgate criteria for evaluating grants by rule and regulation.

The act further repeals certain provisions relating to funds awarded to solid waste management districts and grants approved by the solid waste management districts.

The act provides that the state solid waste management districts shall be dissolved effective August 28, 2026. By December 31, 2026, each solid waste management district shall: submit a final financial audit, remit any leftover moneys to the Solid Waste Management Fund, provide a list of open grants, and provide a complete itemized list of all grants awarded for the previous three fiscal years.

Effective August 28, 2026, the Department shall take over the oversight of open district grants.

The act repeals certain provisions relating to solid waste management regions, a Solid Waste Management Council, executive boards of solid waste management districts, and the Solid Waste Advisory Board.

JULIA SHEVELEVA

KATIE O'BRIEN

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

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

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

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

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

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

TAYLOR MIDDLETON

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

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

JOSH NORBERG

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

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

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

JOSH NORBERG

In lieu of such property tax, the amendment requires a county to impose a sales tax on the sale of real property at a rate equal to the total combined rate of state and local sales taxes in effect at the location of the property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2027. A taxpayer shall select whether to remit the tax due upon the transfer of the title of the property, or to remit ten percent of the sales tax due to the county collector upon the transfer of title of the property, and the remainder within five, ten, or fifteen years in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date.

This amendment also requires a taxpayer who purchases his or her real property prior to January 1, 2027, to remit a tax equal to the total combined rate of state and local sales taxes in effect at the location of the property multiplied by the remaining mortgage balance on such property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2027. A taxpayer shall select whether to remit the tax due by December 31, 2027, 2032, 2037, or 2042, with such payment made in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date. (Section 4(e))

This amendment also modifies a constitutional provision prohibiting sales taxes on transactions that were not subject to tax as of January 1, 2015, by providing an exemption for the sales tax imposed pursuant to the amendment. (Section 26)

This amendment is identical to SJR 7 (2025), SJR 82 (2024), SJR 18 (2023), and SJR 59 (2022).

JOSH NORBERG

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

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

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

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

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

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

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

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

JOSH NORBERG

JOSH NORBERG

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

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

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

TAYLOR MIDDLETON