HB 1736 -- COUNTY SALES TAXES FOR PARK PURPOSES (Wellenkamp)

COMMITTEE OF ORIGIN: Standing Committee on Conservation and Natural Resources

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

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

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).

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.

HCS HB 2944 -- SENIOR CITIZEN HOMESTEAD TAX CREDIT (Billington)

COMMITTEE OF ORIGIN: Special Committee on Property Tax Reform

Under the provisions of this bill, once an eligible taxpayer qualifies for the Homestead Property Tax Credit for seniors citizens, such taxpayer must maintain his or her eligibility without needing to reapply each year. The tax credit must continue to be automatically applied to the eligible taxpayer?s homestead until the tax year in which such taxpayer relocates or dies, which must be certified within 90 days of the date of either event. If a credit is granted in error due to the taxpayer failing to notify the collector of relocation or death, the county can remedy the error.

This bill requires the tax statement to include a note informing the taxpayer that it is his or her responsibility to notify the county if he or she is no longer eligible for the tax credit.

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

This bill requires the Department of Heath and Senior Services (DHSS) to establish a secure electronic portal that is accessible to each county if an appropriation is provided. This portal must allow county designees to access certain information to determine the death status of recipients of the senior property tax credit. If no appropriation is provided to establish this portal, DHSS must provide to each county a list of all individuals whose deaths were recorded within the county between July 1st of the preceding year to June 30th of the current year. This list must be provided by July 30th of each year.

The bill requires each county designee to implement procedures to determine whether a change of ownership has occurred for any homestead receiving the senior property tax credit before issuing the property tax statement each year.

This bill requires any payment of real or personal property taxes made through the United States Postal Service (USPS) to be postmarked by January 5th, and payments made through other means must be received by December 31st. The bill allows township collectors to accept partial or installment payments of real and personal property taxes prior to delinquency.

This bill allows counties to extend the deadline for real or personal property tax payments by no more than 30 days if a county experiences certain difficulties that delay the preparation of mailing of real or personal property tax statements.

The bill allows assessors or certain other county designees a grace period of no more than 10 days following the deadline for certain forms that are sent through USPS and postmarked prior to the due date.

HB 3000 -- AUDITS OF POLITICAL SUBDIVISIONS (Perkins)

COMMITTEE OF ORIGIN: Special Committee on Intergovernmental Affairs

SIGNATURE REQUIREMENTS (Section 29.230)

Currently, the number of signatures needed for a petition requesting the State Auditor to audit a political subdivision is determined based on the number of qualified voters of the political subdivision that cast votes in the last gubernatorial election prior to the filing of the petition.

This bill requires the number of signatures needed to be determined based on the number of qualified voters of the political subdivision that cast votes in the last gubernatorial election prior to the requesting of the petition.

FIRE PROTECTION DISTRICTS (Section 321.295)

This bill allows the board of directors of a fire protection district to distribute surplus or unneeded supplies or property to volunteer fire protection associations, to other fire protection districts, to fire departments, to eligible donees for the federal surplus property program, and to nonprofit organizations and public service corporations that provide training to fire departments, EMTs, or police officers.

The bill also allows these boards to sell certain surplus or unneeded supplies or property to the general public. The board must obtain certain information detailed in the bill for items with a value of $500 or less. All items with a value over $500 will be sold by public auction or sealed bid.

Donations must not be made to board members, officers, or employees of the fire protection district, or their relatives, or an entity of which any such person is a board member. Sales to the same individuals must not be made except by an online auction on a platform approved by the Office of Administration.

The bill allows the board of directors of a fire protection district to conduct or authorize an audit of any transfer, donation, or sale of surplus or unneeded property made by the district. Such audit can include reviewing record, receipts, and documentation required to be maintained under the bill to ensure compliance with applicable laws, regulations, and policies of the district. The results of any audit must be made available to the governing body of the fire protection district.

This bill is similar to SB 644 (2025).

HCS HJR 169 -- STATE REVENUE (Murphy)

COMMITTEE OF ORIGIN: Standing Committee on Ways and Means

Upon voter approval, this constitutional amendment establishes the "Taxpayer Protection Act".

The provisions of this amendment must be in addition to the limits, requirements, and other provisions of the Hancock Amendment. Other limits on district revenue, spending, and debt must only be modified by future voter approval.

This amendment provides further provisions related to individual or class action enforcement suits.

The amendment provides that, when annual district revenue is less than annual payments on certain general obligations, certain requirements for districts must be suspended to address the deficiency.

This amendment provides that ballot issues brought under certain requirements must be decided in a regularly scheduled state general election, general municipal or local district election, or on the first Tuesday after the first Monday in November of odd-numbered years. Any district, as defined in the amendment, may consolidate certain ballot issues and voters may approve a delay of up to four years in voting on ballot issues.

At least 30 days before a ballot issue election brought under the requirements of the amendment, the district must mail a title notice or set of notices addressed to all registered voters at each address of one or more active registered electors. Title notices must have a certain order of preference and must include certain information.

Among other requirements, the title notices must include district estimates of the maximum dollar amount of each tax increase and of the district's fiscal year spending without the increase for the first full fiscal year of each proposed tax increase. Except by later voter approval, if a tax increase or fiscal year spending exceeds any such district estimates, the tax increase must be reduced by up to 100% in proportion to the combined dollar excess, and the combined excess revenue must be refunded in the next fiscal year. This excludes emergency tax revenue.

For proposed district bonded debt, title notices must also include information related to the principal amount, the principal balance and repayment costs. The district's bonded debt must not be issued on terms that could exceed its share of the maximum repayment costs.

Ballot titles for tax or bonded debt increases must include specified language.

With two exceptions, as specified in the amendment, a district must have voter approval in advance for any:

1) New tax;

2) Tax rate increase;

3) Mill levy above the rate of the prior year;

4) Valuation for assessment ratio increase for a property class;

5) Extension of an expiring tax; or

6) Tax policy change directly causing a net tax revenue gain to any district; and

7) Creation of multi-fiscal-year direct or indirect district debt or financial obligation without adequate cash reserves

Each district must reserve a certain amount of its fiscal year spending, not including bond debt service, for fiscal year 2028, fiscal year 2029, and every fiscal year thereafter to be only used during declared emergencies.

This amendment prohibits emergency property taxes. Emergency taxes must be spent on specified conditions.

The maximum annual percentage change in state fiscal year spending, the maximum annual percentage change in each local district?s fiscal year spending, and the maximum annual percentage change in each local district?s property tax revenue must be calculated as specified in the amendment. The calculations for maximum annual percentage change in state fiscal year spending, local district?s fiscal year spending, and local district?s property tax revenue are to be adjusted by voter- approved revenue changes. The calculations for the maximum annual percentage change in a local district?s fiscal year spending and local district?s property tax revenue are to also be adjusted by certain reductions specified in the amendment. These calculations exclude emergency tax revenue. If revenue exceeds these maximums for a given fiscal year, the excess must be refunded in the next fiscal year unless voters approve a revenue change as an offset.

The amendment sets the initial district bases to the current fiscal year spending and property tax collected for tax year 2025. The district bases and limitations to spending and property tax revenue are adjusted by enterprise status and changes to bonded debt. Certain changes are exceptions to and separate from any district base.

This amendment provides that additional surcharges and fees must not be implemented for the sole purpose of avoiding limits under the provisions of this amendment. If there are additional revenues from these sources, they must be included in the calculation of the spending limit.

The amendment provides that, if a local district adopts or has adopted a tax abatement, such local district must add the amount of such abatement into its revenue calculation.

This amendment prohibits new or increased transfer tax rates on real property, new state real property taxes, and new local district income taxes. The amendment provides that neither an income tax rate increase nor a new state definition of taxable income can be applied before the next tax year.

This amendment requires valuation notices to be mailed annually and allows such valuations to be appealed annually. Additionally, property tax bills and valuation notices must include the actual value, as specified in the amendment.

The amendment provides that, with exceptions as specified in the amendment, a local district is allowed to reduce or end its subsidy to any program delegated to it by the General Assembly for administration.

The General Assembly may enact laws to implement the provisions of this amendment.

SCS/SB 1001 - This act creates various new provisions relating to homeownership.

AMERICAN DREAM TAX CREDIT AND SAVINGS ACCOUNTS

(Section 143.1155 and 443.1010)

This act establishes the American Dream Savings Account Act. Beginning January 1, 2027, any individual may open a savings account and designate the account as an American dream savings account to be used to pay or reimburse a qualified beneficiary's eligible expenses, as defined in the act.

This act also creates an income tax deduction for taxpayers who make contributions to such savings account. The deduction shall not exceed the taxpayer's Missouri adjusted gross income for the tax year the deduction is claimed and shall not exceed $5,000 or $10,000 for married individuals filing jointly. Each taxpayer claiming the deduction shall file an affidavit with the income tax return verifying the amount of their contributions.

An account holder shall designate a beneficiary of the account no later than April 15 of the year following the tax year in which the account was opened.

The maximum amount an individual may contribute to an account in a single tax year is $5,000 for an individual or $10,000 for a couple filing a joint tax return. The maximum amount of all contributions to an account for all tax years is $30,000. An account shall not contain more than $30,000.

The title of any home purchased with moneys from an account may not transfer for at least two years, absent reasonable circumstances.

Moneys withdrawn from an account shall be subject to recapture and penalties if the moneys are used for any purpose other than those specified in the act.

No financial institution shall be required to designate an account as an American dream savings account in its contracts or systems, to track the use of moneys withdrawn from an account, or to report any information that it is not otherwise required to by law.

The income tax deduction created by this act shall sunset December 31, 2032, unless reauthorized by the General Assembly.

These provisions are substantially similar to the "First-Time Home Buyer's Tax Credit and Savings Account (HB 1796, 2018), which expired in August, 2024.

AMERICAN DREAM ACT

(Section 442.703)

The act creates the "American Dream Act." Institutional buyers, as that term is defined in the act, are prohibited from owning more than 100 single-family residential properties within Missouri. Institutional buyers are required to submit annual reports to the Secretary of State, with such information as stipulated in the act. Failure to file the required report may result in a civil penalty not exceeding $10,000 per violation.

The Attorney General is given authority to investigate and enforce compliance with this act. If, upon filing of a cause of action by the attorney general, a court finds that a single-family residential property was acquired in violation of this section, the court shall order the sale of the property within ninety days of the order. The court may additionally order such injunctive relief or any other remedy provided by law, as deemed appropriate. If an institutional buyer has been found by a court to be in violation of this act on 3 or more occasions, the court may fine the institutional buyer in an amount of $50,000 per occasion.

This provision does not apply to any entity engaged in the development or construction of residential properties or developments, or any affiliates thereof, provided the entity or affiliate is not otherwise a subsidiary or affiliate of an institutional buyer.

This act contains a severability clause.

SCOTT SVAGERA

JOSH NORBERG