Tracking List: MAC 2026 - Property & Personal Property Tax

HB1790 - Rep. Jim Murphy (R) - Modifies provisions relating to tax levies by political subdivisions
Summary: COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Government Efficiency by a vote of 11 to 6.

The following is a summary of the House Committee Substitute for HB 1790.

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).

The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill.

PROPONENTS: Supporters say that this prevents misleading labels in favor of clear, neutral alphabetical or numerical titles. The ballot language will still describe the effect of the measure. This bill addresses situations where increases in levies and property tax rates in the same year may cause great increases in taxes by requiring clarity when a temporary tax levy is being made permanent. Ballots should be honest, and taxpayers should understand potential tax increases.

Testifying in person for the bill was Representative Murphy.

OPPONENTS: There was no opposition voiced to the committee.

OTHERS: Others testifying on the bill say the Missouri Association of Counties Clerks & Election Authorities provided language for the bill and appreciates the representative working with them on that language.

Testifying in person on the bill was Mo. Association of County Clerks & Election Authorities.



Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Citations: 115.240, 137.073, 137.067
Progress: House: Filed
Last Action:
02/04/2026 
H - Scheduled for Committee Hearing - 02/10/2026, 9:30 AM - House-Rules-Administrative, HR 4
Bill History:
02/04/2026 
H - Scheduled for Committee Hearing - 02/10/2026, 9:30 AM - House-Rules-Administrative, HR 4
01/29/2026 
H - Referred to committee - House-Rules-Administrative
01/28/2026 
H - Reported Do Pass as substituted - House-Government Efficiency
01/22/2026 
H - Voted Do Pass as substituted - House-Government Efficiency
01/20/2026 
H - Scheduled for Committee Hearing - 01/22/2026, 8:00 AM - House - Government Efficiency, HR 7
01/15/2026 
H - Public hearing completed - House-Government Efficiency
01/12/2026 
H - Scheduled for Committee Hearing - 01/15/2026, 8:00 AM - ** REVISED to REMOVE HB 2743 ** - House-Government Efficiency, HR 7
01/08/2026 
H - Referred to committee - House-Government Efficiency
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
12/01/2025 
H - Pre-Filed
HB1906 - Rep. Peggy McGaugh (R) - Modifies provisions relating to payments of real and personal property taxes
Summary: Currently, any county other than a township county may, by order or ordinance, allow its taxpayers the option to pay any part of their real and personal property taxes on an annual, semiannual, or quarterly basis.

This bill allows township counties the option to pass such an order or ordinance.

This bill is similar to HB 388 (2025).
Citations: 139.053
Progress: House: Filed
Last Action:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 8:00 AM - House-Local Government, HR 5
Bill History:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 8:00 AM - House-Local Government, HR 5
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
12/01/2025 
H - Pre-Filed
HB2651 - Rep. Tricia Byrnes (R) - Modifies provisions governing local property tax ballot questions, real property assessments, and property tax levies
Summary: Currently, certain counties, cities, political subdivisions, or other taxing districts can propose the imposition, continuation, modification, or elimination of a property tax to the voters at certain times of the year. This bill provides that these proposals must be submitted to the voters at the general election in November.

This bill provides that new construction and improvements will no longer be excluded from the aggregate assessed valuation calculation, as it relates to the Hancock Amendment, setting real property tax levies, inflationary assessment growth, and adjusted tax rate ceilings.

Currently, any political subdivision that received approval for a tax rate increase can levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate.

The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate.

Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate. This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline.

As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces such language with that relating to multiple tax rates.

Currently, any county and city not within a county can opt-out of implementing the provisions of certain sections of HB 1150 (2002), and certain provisions of SB 960, which include setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county can also opt-out of implementing certain provisions of HB 1150 (2002) and certain provisions of SB 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes.

This bill repeals the references to the provisions of HB 1150 (2002) and SB 960 (2004), as well as the corresponding procedures to opt-out of or to implement such provisions.

The bill requires that, beginning January 1, 2027, each county and city not within a county determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate.
Citations: 137.037, 137.055, 137.065, 137.073, 137.079, 137.082, 137.115, 137.565, 137.570, 137.1040, 137.1050, 162.223, 162.441, 162.840, 164.021, 164.151, 167.231, 178.881, 182.010, 182.015, 182.020, 182.030, 182.100, 182.140, 182.650, 182.655, 182.715, 182.717, 184.350, 184.351, 184.353, 184.357, 184.359, 184.600, 184.604, 184.614, 190.040, 190.065, 190.074, 190.296, 198.260, 198.263, 198.310, 204.250, 205.563, 205.979, 206.070, 206.120, 210.860, 233.172, 233.200, 233.345, 233.455, 233.460, 233.510, 235.175, 238.232, 247.130, 247.350, 247.470, 249.110, 249.929, 249.1106, 249.1150, 250.060, 256.445, 257.370, 262.598, 263.452, 263.472, 321.225, 321.240, 321.241, 321.243, 321.244, 321.460, 321.610, 321.620, 650.399, 650.408, 66.265, 67.799, 67.990, 67.1422, 67.1531, 67.1551, 67.1880, 67.457, 68.235, 68.250, 71.800, 71.802, 80.460, 90.500, 92.010, 92.031, 92.035, 94.060, 94.070, 94.250, 94.260, 94.340, 94.350, 94.400, 95.150, 95.390
Progress: House: Filed
Last Action:
02/06/2026 
H - Scheduled for Committee Hearing - 02/10/2026, 12:00 PM - House-Special Committee on Property Tax Reform, HR 6
Bill History:
02/06/2026 
H - Scheduled for Committee Hearing - 02/10/2026, 12:00 PM - House-Special Committee on Property Tax Reform, HR 6
01/15/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/15/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
01/02/2026 
H - Pre-Filed
HB2668 - Rep. Ben Keathley (R) - Modifies provisions governing property taxes
Summary: The bill prohibits any political subdivision or election authority from advertising or describing any proposed property tax as a ?no tax increase? tax proposal (Section 67.496, RSMo.) .

Currently, certain counties, cities, political subdivisions, or other taxing districts may propose the imposition, continuation, modification, or elimination of a property tax to the voters at certain times of the year. This bill provides that these proposals must be submitted to the voters at the general election in November (Sections 67.799 - 115.123, 137.1040, 182.015, 184.351 - 205.979).

This bill requires that the election authority for a political subdivision or special district label taxation-related ballot measures numerically or alphabetically in the order in which they are submitted to the voters. Election authorities may coordinate with each other, or with the Secretary of State, to maintain a database to facilitate numeric or alphabetic assignment (115.240).

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 single-family homes that are leased, in whole or in part, for a term of 30 consecutive days or less must be classified and taxed as residential property. These single family homes must not necessarily be considered ?transient housing?.

The bill provides that certain apartment building or similar structures with fewer than four individual living units must be classified and taxed as residential real property.

This bill provides that certain apartment buildings or similar structures with four or more individual living units, privately owned nursing homes, and assisted living facilities must be classified and taxed as commercial real property in subclass 3. The bill provides that, for the purpose of real property appraisal and assessment, ?true value in money? must mean the actual replacement cost or costs of the real property and improvements to such real property. When certain terms are used in relation to real property appraisal and assessment, they must be understood to refer to ?true value in money? as defined in this bill (137.016).

This bill provides that each political subdivision that adopts or has adopted any tax abatement or similar economic incentive must decrease the levy of real property tax rates to reduce the amount of tax revenues such political subdivision received from the additional tax abatement revenue (137.039).

Currently, prior to setting the property tax rate, a county must hold a public hearing where citizens may comment. The county must publish a notice of the hearing in a qualifying local newspaper at least seven days in advance of the public hearing, and this notice must include specified information. The bill provides that the notice no longer needs to include the increase in tax revenue realized due to an increase in assessed value as a result of new construction and improvements (137.055).

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 (137.067).

This bill provides that new construction and improvements will no longer be excluded from the aggregate assessed valuation calculation, as it relates to the Hancock Amendment, setting real property tax levies, and inflationary assessment growth.

Currently, any political subdivision that received approval for a tax rate increase may levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate.

The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate.

Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property, in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate.

This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline.

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.

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 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 (137.073).

As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces the language with that relating to multiple tax rates (137.079).

Currently, as it relates to determining the tax due on newly constructed residential property, when the property becomes occupied, the assessor or board of equalization must add the full new assessed value to the tax rolls beginning the first day of the month after occupancy began. The property is then taxed at the new value for the remaining months of that year and at the prior value for the months before occupancy. A ratio is then calculated based on the number of months taxed at the new value, and this percentage of the new constructions assessed value becomes part of the base used to calculate the tax levy rollback for the subsequent year. The untaxed percentage must be considered new construction and improvements in the subsequent year and is exempt from rollbacks.

This bill provides that this untaxed percentage that must be considered as new construction and improvements in the following year must no longer be exempt from the rollback provisions related to the Hancock Amendment (137.082).

Currently, for certain possessory interests located in the boundaries of certain specified commercial airports, the true value is reduced by the total dollar amount of costs paid by an entity other than the political subdivision, for any new construction or improvements on such real property that was completed after January 1, 2008, regardless of the year in which those costs were incurred or whether the costs were considered in a previous year. The bill provides that the true value for such possessory interests will no longer be reduced by the total dollar amount.

This 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 no. 1150 (2002) and certain provisions of Senate bill no. 960, which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county may also opt out of implementing certain provisions of House bill no. 1150 (2002) and certain provisions of Senate bill no. 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes.

This bill repeals the references to the provisions of House bill no. 1150 (2002) and Senate bill no. 960 (2004), as well as the corresponding procedures to opt out of or to implement these provisions.

The bill requires that, beginning January 1, 2027, each county and city not within a county will determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate (137.115).

This bill clarifies that any county authorized to impose a property tax must grant a property tax credit to all eligible taxpayers for certain increases to an eligible taxpayer?s real property tax liability. The bill further clarifies that in a county granting a real property tax credit, the county and each political subdivision levying a real property tax must apply the county?s or political subdivision?s proportional amount of the credit when calculating the eligible taxpayer?s property tax liability. The county and the political subdivision are prohibited from adopting any procedure that limits the definition or scope of eligible credit amounts or eligible taxpayers. As it relates to calculating the property tax levies, the total amount of credits authorized in the county must be considered tax revenue actually received by the political subdivision levying the tax.

This bill clarifies that real property tax imposed by a county or by a political subdivision within the county includes, but is not limited to: tax levies for debt service, tax levies for operating purposes, and tax levies for capital improvements and projects (137.1050).

Currently, the eligible credit amount in ?five percent counties? may be increased by no more than 5% per year or the percent increase in inflation, whichever is higher. The bill changes the language to provide that the eligible credit amount in ?five percent counties? may be increased by no more than 5% per year or the percent increase in inflation, whichever is lower (137.1055). Currently, the governing body of any county can allow, by ordinance or order, the option for taxpayers to pay any part of their real and personal property taxes on an annual, semiannual, or quarterly basis. However, township counties are excluded from the ability to allow taxpayers these payment options. This bill allows township counties the option to pass such an order or ordinance (139.053).

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. The bill changes the operating levy floor to receive certain state aid to $1.50 beginning the 2026-27 school year (163.021).

Currently, the state of Missouri levies an annual tax of three cents on each $100 of taxable property in the state to fund the Blind Pension Fund. This bill provides, upon the adoption of a constitutional amendment, the annual state property tax must be eliminated, and the General Assembly must begin appropriating money for the pensioning of the blind each year (209.130).

This bill contains a severability clause.

This bill is similar to HB 2780 (2026).
Citations: 115.123, 115.240, 137.016, 137.055, 137.073, 137.079, 137.082, 137.115, 137.1040, 137.1050, 137.1055, 137.039, 137.067, 139.053, 163.021, 182.015, 184.351, 184.357, 184.359, 184.604, 205.563, 205.979, 209.130, 210.860, 233.510, 247.130, 247.350, 247.470, 247.550, 249.1150, 256.445, 321.225, 321.244, 321.460, 321.610, 321.620, 650.399, 67.799, 67.1551, 67.457, 67.496, 68.250, 71.800
Progress: House: Filed
Last Action:
02/05/2026 
H - Superseded by HB 2780
Bill History:
02/05/2026 
H - Superseded by HB 2780
02/05/2026 
H - Reported Do Pass as substituted - House-Special Committee on Property Tax Reform
02/05/2026 
H - Voted Do Pass as substituted - House-Special Committee on Property Tax Reform
02/04/2026 
H - Scheduled for Committee Hearing - 02/05/2026, 10:30 AM - House-Special Committee on Property Tax Reform, HR 5
01/29/2026 
H - ** REVISED for LOCATION ** - 1/29/26 - 10:30 am or Upon Adjournment - HR 7 - House-Special Committee on Property Tax Reform
01/27/2026 
H - Scheduled for Committee Hearing - 01/29/2026, 10:30 AM - House-Special Committee on Property Tax Reform, HR 7
01/20/2026 
H - Public hearing completed - House-Special Committee on Property Tax Reform
01/20/2026 
H - ** REVISED for LOCATION ** - 1/21/26 - 12:00 pm - Joint Committee Room (Room 117) - House-Special Committee on Property Tax Reform
01/15/2026 
H - Scheduled for Committee Hearing - 01/20/2026, 12:00 PM - ** REVISED for LOCATION ** - House-Special Committee on Property Tax Reform, Joint Committee Room (Room 117)
01/08/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
01/05/2026 
H - Pre-Filed
HB2671 - Rep. Dean Van Schoiack (R) - Modifies provisions governing the assessment and taxation of property
Summary: Currently, any political subdivision that received approval for a tax rate increase can levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate.

The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate.

Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate.

This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline.

As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces such language with that relating to multiple tax rates.

Currently, any county and city not within a county can opt-out of implementing the provisions of certain sections of HB 1150 (2002) and certain provisions of SB 960, which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county can also opt-out of implementing certain provisions of HB 1150 (2002) and certain provisions of SB 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes.

This bill repeals the references to the provisions of HB 1150 (2002) and SB 960 (2004), as well as the corresponding procedures to opt-out of or to implement such provisions.

The bill requires that, beginning January 1, 2027, each county and city not within a county to determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate.
Citations: 137.073, 137.079, 137.115
Progress: House: Filed
Last Action:
02/03/2026 
H - Voted Do Pass as substituted - House-Special Committee on Property Tax Reform
Bill History:
02/03/2026 
H - Voted Do Pass as substituted - House-Special Committee on Property Tax Reform
01/29/2026 
H - Scheduled for Committee Hearing - 02/03/2026, 12:00 PM - House - Special Committee on Property Tax Reform, HR 6
01/29/2026 
H - Public hearing completed - House-Special Committee on Property Tax Reform
01/29/2026 
H - ** REVISED for LOCATION ** - 1/29/26 - 10:30 am or Upon Adjournment - HR 7 - House-Special Committee on Property Tax Reform
01/27/2026 
H - Scheduled for Committee Hearing - 01/29/2026, 10:30 AM - House-Special Committee on Property Tax Reform, HR 7
01/26/2026 
H - Committee hearing cancelled - 1/27/26 - 12:00 pm - HR 6 - House-Special Committee on Property Tax Reform
01/22/2026 
H - Scheduled for Committee Hearing - 01/27/2026, 12:00 PM - ** CANCELLED ** - House-Special Committee on Property Tax Reform, HR 6
01/15/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/15/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
01/05/2026 
H - Pre-Filed
HB2709 - Rep. Rodger Reedy (R) - Modifies provisions governing the taxation of property
Summary: This bill requires any ballot seeking approval to add or change a tax of real property to express the effect of the change in the ballot in terms of real dollars owed per $100,000 of a property?s market valuation.

Currently, any political subdivision that received approval for a tax rate increase may levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate.

The bill removes mention of the single tax rate in the exception, and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate.

Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction.

Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property, in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate. Finally, personal property tax rates are not allowed to increase above the personal property levy of the previous year, even as a part of this revenue-balancing adjustment.

This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline.

Currently, the term "improvements" applies to both real and personal property. Additionally, the aggregate increase in valuation of personal property for the current year compared to the previous year must be equivalent to the new construction and improvements factor for personal property. The bill provides that the term "improvements" applies only to real property and repeals the provision setting the aggregate increase in valuation of personal property equal to the new construction and improvements factor for personal property.

This bill requires all voter-approved tax levy increases applied to any real and personal property to be applied to each subclass of property equally.

The bill provides that, if voters approve a subsequent levy increase prior to the expiration of a temporary levy increase, the new tax rate ceiling must remain in effect until the temporary levy expires. At that time, the tax rate ceiling must be decreased by the amount of the temporary levy increase. If voters of a political subdivision are asked to approve an additional permanent tax rate ceiling increase prior to the expiration of a temporary levy increase, voters must be provided ballot language that indicates that the temporary levy must be made permanent if the permanent levy increase is approved.

A reduction or an increase to the tax rate ceiling in a nonreassement year must be applied in the following year of general reassessment.

This bill provides that, when voters pass an increase of a tax rate, the political subdivision must use the current tax rate ceiling and the approved increase to establish the rates of the levy for the tax year immediately following the election. If the assessed valuation of real property is reduced in the tax year following the election, the political subdivision can raise its levy rates so that the revenue received from its local real property equals the amount the political subdivision would have received from the increased rates of levy if there had been no reduction in the valuation. Using the increased tax rate ceiling must be revenue neutral.

As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces the language with that relating to multiple tax rates. Currently, any county and city not within a county can opt out of implementing the provisions of certain sections of HB 1150 (2002) and certain provisions of SB 960, which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county may also opt out of implementing certain provisions of HB 1150 (2002) and certain provisions of SB 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes.

The bill repeals the references to the provisions of HB 1150 (2002) and SB 960 (2004), as well as the corresponding procedures to opt out of such provisions.

As it relates to borrowed money and issued bonds by school boards of certain districts, notice of the submission of the question of any loan for a ballot must include the amount of the loan required and the purpose of the loan.
Citations: 137.073, 137.079, 137.115, 137.067, 164.121
Progress: House: Filed
Last Action:
02/03/2026 
H - Voted Do Pass as substituted - House-Special Committee on Property Tax Reform
Bill History:
02/03/2026 
H - Voted Do Pass as substituted - House-Special Committee on Property Tax Reform
01/29/2026 
H - Scheduled for Committee Hearing - 02/03/2026, 12:00 PM - House - Special Committee on Property Tax Reform, HR 6
01/29/2026 
H - Public hearing completed - House-Special Committee on Property Tax Reform
01/29/2026 
H - ** REVISED for LOCATION ** - 1/29/26 - 10:30 am or Upon Adjournment - HR 7 - House-Special Committee on Property Tax Reform
01/27/2026 
H - Scheduled for Committee Hearing - 01/29/2026, 10:30 AM - House-Special Committee on Property Tax Reform, HR 7
01/22/2026 
H - Scheduled for Committee Hearing - 01/27/2026, 12:00 PM - ** CANCELLED ** - House-Special Committee on Property Tax Reform, HR 6
01/15/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/15/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
01/06/2026 
H - Pre-Filed
HB2746 - Rep. Cecelie Williams (R) - Requires the department of revenue to implement a property tax mapping feature and place all tax maps prominently on the department home page
Summary: Currently, the Department of Revenue (DOR) provides a mapping feature on its website that displays sales and use tax information of all political subdivisions in Missouri.

Beginning July 1, 2027, DOR must prominently display links on the homepage of its website which direct the public to color-coded, interactive maps featuring data about sales and use taxes and to color-coded, interactive maps featuring data about property taxes in all political subdivisions in the State that have taxing authority.

All political subdivisions will provide DOR with data relating to property taxes by January 1, 2027. The DOR must also use the most recent publication of the Missouri State Auditor's report on property tax rates to update and maintain the property tax levy data each year.

This bill is similar to HB 411 (2025).
Citations: 32.310
Progress: House: Filed
Last Action:
02/09/2026 
H - Public hearing completed - House-Ways and Means
Bill History:
02/09/2026 
H - Public hearing completed - House-Ways and Means
02/05/2026 
H - Scheduled for Committee Hearing - 02/09/2026, 4:30 PM - House-Ways and Means, HR 5
01/25/2026 
H - Committee hearing cancelled - 1/26/26 - 4:30 pm - HR 5 - House-Ways and Means
01/22/2026 
H - ** REVISED for TIME ** - 1/26/26 - 4:30 pm or Upon Adjournment - HR 5 - House-Ways and Means
01/22/2026 
H - Scheduled for Committee Hearing - 01/26/2026, 4:30 PM - ** CANCELLED ** - House-Ways and Means, HR 5
01/15/2026 
H - Referred to committee - House-Ways and Means
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
01/06/2026 
H - Pre-Filed
HB2780 - Rep. Tim Taylor (R) - Modifies provisions governing property taxes
Summary: COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Property Tax Reform by a vote of 13 to 3 with 1 member voting present.

The following is a summary of the House Committee Substitute for HBs 2780 & 2668.

The bill prohibits any political subdivision or election authority from advertising or describing any proposed property tax as a ?no tax increase? tax proposal.(67.496)

Currently, certain counties, cities, political subdivisions, or other taxing districts may propose the imposition, continuation, modification, or elimination of a property tax to the voters at certain times of the year. This bill provides that these proposals must be submitted to the voters at the general election in November. (Sections 67.799 to 115.123, 137,1040, 182.015, 184.351 to 650.399)

This bill requires political subdivisions or special districts to label taxation-related ballot measures numerically or alphabetically. Ballot measures must not be labeled in a descriptive manner. (Section 115.240)

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 single-family homes that are leased, in whole or in part, for a term of 30 consecutive days or less, must be classified and taxed as residential property. These single family homes must not necessarily be considered ?transient housing?.

The bill provides that, for the purpose of real property appraisal and assessment, ?true value in money? must mean the actual replacement cost or costs of the real property and improvements to such real property. When certain terms are used in relation to real property appraisal and assessment, they must be understood to refer to ?true value in money?, as defined in this bill. (Section 137.016)

This bill provides that each political subdivision that adopts or has adopted any tax abatement or similar economic incentive must decrease the levy of real property tax rates to reduce the amount of tax revenues such political subdivision received from the additional tax abatement revenue. (Section 137.039)

Currently, prior to setting the property tax rate, a county must hold a public hearing where citizens can comment. The county must publish a notice of the hearing in a qualifying local newspaper at least seven days in advance of the public hearing, and this notice must include certain information. The bill provides that the notice no longer needs to include the increase in tax revenue realized due to an increase in assessed value as a result of new construction and improvements. (Section 137.055)

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. (Section 137.067)

This bill provides that new construction and improvements will no longer be excluded from the aggregate assessed valuation calculation, as it relates to the Hancock Amendment, setting real property tax levies, and inflationary assessment growth.

Currently, any political subdivision that received approval for a tax rate increase can levy a property tax rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter- approved increased tax rate ceiling to the total assessed valuation of the political subdivision. However, the tax rate must not exceed the greater of the most recent voter-approved rate or the most recent adjusted voter-approved rate.

The bill removes mention of the single tax rate in the exception and provides that the rates of levy for each subclass of real property, individually, and personal property, in the aggregate, must not exceed the greater of the most recent voter-approved rate or most recent adjusted voter approved rate.

Currently, if the tax revenue from various tax rates is different than the tax revenue that would have been determined from a single tax rate, then the political subdivision must revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate that had a tax rate reduction. This revision must yield an amount equal to the difference and must be apportioned among the subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses that experienced the tax rate reduction. Additionally, for school districts that levy separate tax rates on each subclass of real property and personal property, in the aggregate, or that had voter-approved ballots that set or increased the subclass rates differently prior to 2011, a blended tax rate must be used to calculate the single tax rate.

This bill repeals this language. Political subdivisions are no longer required to compare revenues generated by multiple levies to a single-rate baseline or to adjust multiple levies based on a single-rate baseline.

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 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 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, such rate must be revenue neutral as required in Article X, Section 22 of the Constitution of Missouri. (Section 137.073)

As it relates to setting property tax rates, the bill repeals mention of a single property tax rate and replaces such language with that relating to multiple tax rates. (Section 137.079) Currently, as it relates to determining the tax due on newly constructed residential property, when the property becomes occupied, the assessor or board of equalization must add the full new assessed value to the tax rolls beginning the first day of the month after occupancy began. The property is then taxed at the new value for the remaining months of that year and at the prior value for the months before occupancy. A ratio is then calculated based on the number of months taxed at the new value, and this percentage of the new constructions assessed value becomes part of the base used to calculate the tax levy rollback for the subsequent year. The untaxed percentage must be considered new construction and improvements in the subsequent year and is exempt from rollbacks.

This bill provides that this untaxed percentage that must be considered as new construction and improvements in the following year must no longer be exempt from the rollback provisions related to the Hancock Amendment. (Section 137.082)

Currently, for certain possessory interests located in the boundaries of certain specified commercial airports, the true value is reduced by the total dollar amount of costs paid by an entity other than the political subdivision, for any new construction or improvements on such real property that was completed after January 1, 2008, regardless of the year in which those costs were incurred or whether the costs were considered in a previous year. This bill provides that such true value for such possessory interests will no longer be reduced by such total dollar amount.

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 such property.

Currently, any county and city not within a county can opt out of implementing the provisions of certain Sections of House bill no. 1150 (2002) and certain provisions of Senate bill no. 960, which includes setting separate levies to be calculated for each subclass of real property and for personal property using the assessed valuation for each class of real property and of personal property. Any county and city not within a county may also opt out of implementing certain provisions of House bill no. 1150 (2002) and certain provisions of Senate bill no. 960 as they relate to tax rate ceilings, blended tax rates, tax rate calculations, and credit card usage to pay property taxes.

This bill repeals the references to the provisions of House bill no. 1150 (2002) and Senate bill no. 960 (2004), as well as the corresponding procedures to opt out of or to implement such provisions.

The bill requires that, beginning January 1, 2027, each county and city not within a county to determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies for each subclass of real property, individually, and personal property, in the aggregate. (Section 137.115)

This bill clarifies that any county authorized to impose a property tax must grant a property tax credit to all eligible taxpayers for certain increases to an eligible taxpayer?s real property tax liability. The bill further clarifies that in a county granting a real property tax credit, the county and each political subdivision levying a real property tax must apply the county?s or political subdivision?s proportional amount of the credit when calculating the eligible taxpayer?s property tax liability. The county and the political subdivision are prohibited from adopting any procedure that limits the definition or scope of eligible credit amounts or eligible taxpayers. As it relates to calculating the property tax levies, the total amount of credits authorized in the county must be considered tax revenue actually received by the political subdivision levying such tax.

This bill clarifies that real property tax imposed by a county or by a political subdivision within the county includes, but is not limited to: tax levies for debt service, tax levies for operating purposes, tax levies for capital improvements and projects, a special assessment or special tax levy, and any other real property tax levied for any purpose. (Section 137.1050)

Currently, the eligible credit amount in ?five percent counties? may be increased by no more than five percent per year or the percent increase in inflation, whichever is higher. The bill changes the language to provide that the eligible credit amount in ?five percent counties? may be increased by no more than five percent per year or the percent increase in inflation, whichever is lower. (Section 137.1055)

Currently, the governing body of any county can allow, by ordinance or order, the option for taxpayers to pay any part of their real and personal property taxes on an annual, semiannual, or quarterly basis. However, township counties are excluded from the ability to allow taxpayers these payment options. This bill allows township counties the option to pass such an order or ordinance. (Section 139.053)

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. The bill changes the operating levy floor to receive certain state aid to $1.50 beginning the 2026-27 school year. (Section 163.021)

There is a severability clause for this bill.

This bill is similar to HB 2668 (2026).



The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill.

PROPONENTS: Supporters say that this bill addresses tax proposal language, ballot language, assessments, property tax payment mechanisms, and other issues raised by the public. Those in support of the bill state that moving the property tax elections to November will allow for greater voter turnout.

Testifying in person for the bill were Representative Taylor and Arnie Dienoff.

OPPONENTS: Those who oppose the bill say the bill will harm seniors who live in long-term care facilities, nursing homes, and assisted living facilities by increasing their taxes. Those in opposition further state the bill requires AirBnBs and VRBO properties to be assessed as residential properties even though they function as a business. The bill will cause issues once the education formula is rewritten and will cause ballot fatigue by moving all property tax elections to November. They also state that the bill does not make property taxation simpler or easier to understand.

Testifying in person against the bill were Missouri Association of Counties; Missouri Municipal League; David McCracken, Leading Edge Missouri; Missouri Hotel and Lodging Association; Missouri Council of School Administrators; Missouri Health Care Association; and Tim Blattel, Twin Oaks Estate/Mala.



Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Citations: 115.123, 115.240, 137.016, 137.055, 137.073, 137.079, 137.082, 137.115, 137.1040, 137.1050, 137.1055, 137.039, 137.067, 139.053, 163.021, 182.015, 184.351, 184.357, 184.359, 184.604, 205.563, 205.979, 210.860, 233.510, 247.130, 247.350, 247.470, 247.550, 249.1150, 256.445, 321.225, 321.244, 321.460, 321.610, 321.620, 650.399, 67.799, 67.1551, 67.457, 67.496, 68.250, 71.800
Progress: House: Filed
Last Action:
02/09/2026 
H - Reported Do Pass - House-Rules-Legislative
Bill History:
02/09/2026 
H - Reported Do Pass - House-Rules-Legislative
02/09/2026 
H - Voted Do Pass - House-Rules-Legislative
02/05/2026 
H - Scheduled for Committee Hearing - 02/09/2026, 4:30 PM - **REVISED to ADD HB 2780 and HJR 148** - House-Rules-Legislative, HR 4
02/05/2026 
H - Referred to committee - House-Rules-Legislative
02/05/2026 
H - Reported Do Pass as substituted - House-Special Committee on Property Tax Reform
02/05/2026 
H - Voted Do Pass as substituted - House-Special Committee on Property Tax Reform
02/04/2026 
H - Scheduled for Committee Hearing - 02/05/2026, 10:30 AM - House-Special Committee on Property Tax Reform, HR 5
01/29/2026 
H - ** REVISED for LOCATION ** - 1/29/26 - 10:30 am or Upon Adjournment - HR 7 - House-Special Committee on Property Tax Reform
01/27/2026 
H - Scheduled for Committee Hearing - 01/29/2026, 10:30 AM - House-Special Committee on Property Tax Reform, HR 7
01/20/2026 
H - Public hearing completed - House-Special Committee on Property Tax Reform
01/20/2026 
H - ** REVISED for LOCATION ** - 1/21/26 - 12:00 pm - Joint Committee Room (Room 117) - House-Special Committee on Property Tax Reform
01/15/2026 
H - Scheduled for Committee Hearing - 01/20/2026, 12:00 PM - ** REVISED for LOCATION ** - House-Special Committee on Property Tax Reform, Joint Committee Room (Room 117)
01/08/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/08/2026 
H - Read Second Time
01/07/2026 
H - Introduced and Read First Time
HB2859 - Rep. Mark Matthiesen (R) - Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption
Summary: COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Ways and Means by a vote of 7 to 3.

Beginning January 1st of the calendar year immediately following the adoption of a constitutional amendment authorizing the exemption of tangible personal property from taxation under Article X, Section 6 of the Constitution of Missouri, this bill will exempt farm machinery and motor vehicles from personal property taxation.

Currently, assessors annually assess all personal property at 33.3% of its true value in money. Beginning January 1, 2027, the percentage of the true value in money at which personal property is assessed will be 30% of its true value in money and the amount will be reduced every two years by 2% until the calendar year 2041. For calendar year 2041, and every year thereafter, personal property must be assessed at 16% of its true value in money.

This bill is similar to HB 988 (2025).

PROPONENTS: Supporters say that this bill will allow for more predictability for taxpayers as it relates to their motor vehicles.

Testifying in person for the bill was Representative Matthiesen.

OPPONENTS: Those who oppose the bill say that this bill will impact smaller communities that have limited or no sales tax base to replace the lost revenue caused by this bill.

Testifying in person against the bill were Missouri Council of School Administrators; and Missouri Municipal League.

Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Citations: 137.115, 137.102
Progress: House: Filed
Last Action:
02/02/2026 
H - Reported Do Pass - House-Ways and Means
Bill History:
02/02/2026 
H - Reported Do Pass - House-Ways and Means
01/29/2026 
H - Voted Do Pass - House-Ways and Means
01/27/2026 
H - Scheduled for Committee Hearing - 01/29/2026, 10:30 AM - House - Ways and Means, HR 1
01/25/2026 
H - Committee hearing cancelled - 1/26/26 - 4:30 pm - HR 5 - House-Ways and Means
01/22/2026 
H - ** REVISED for TIME ** - 1/26/26 - 4:30 pm or Upon Adjournment - HR 5 - House-Ways and Means
01/22/2026 
H - Scheduled for Committee Hearing - 01/26/2026, 4:30 PM - ** CANCELLED ** - House-Ways and Means, HR 5
01/20/2026 
H - Public hearing completed - House-Ways and Means
01/15/2026 
H - Scheduled for Committee Hearing - 01/20/2026, 4:30 PM - House-Ways and Means, HR 6
01/15/2026 
H - Referred to committee - House-Ways and Means
01/08/2026 
H - Read Second Time
01/07/2026 
H - Introduced and Read First Time
HB2869 - Rep. Mike Jones (R) - Establishes the "Missouri Disabled Veterans Homestead Tax Credit Act", authorizing counties to adopt a real property tax credit for certain disabled veterans who own a homestead
Citations: 137.1052
Progress: House: Filed
Last Action:
01/12/2026 
H - Read Second Time
Bill History:
01/12/2026 
H - Read Second Time
01/08/2026 
H - Introduced and Read First Time
HB2905 - Rep. Don Mayhew (R) - Creates and modifies provisions relating to federally managed lands within the borders of the state
Citations: 1.2050, 12.025
Progress: House: Filed
Last Action:
01/13/2026 
H - Read Second Time
Bill History:
01/13/2026 
H - Read Second Time
01/12/2026 
H - Introduced and Read First Time
HB2923 - Rep. Carolyn Caton (R) - Establishes the "Homestead Improvement Property Tax Relief Act" exempting qualifying improvements to a homestead from real property taxation
Citations: 137.115, 137.1081
Progress: House: Filed
Last Action:
01/13/2026 
H - Read Second Time
Bill History:
01/13/2026 
H - Read Second Time
01/12/2026 
H - Introduced and Read First Time
HB2944 - Rep. Hardy Billington (R) - Modifies provisions relating to the local senior citizen homestead tax credit
Summary: Under the provisions of this bill, once an eligible taxpayer qualifies for the Homestead Property Tax Credit, 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.
Citations: 137.1050
Progress: House: Filed
Last Action:
02/06/2026 
H - Scheduled for Committee Hearing - 02/10/2026, 12:00 PM - House-Special Committee on Property Tax Reform, HR 6
Bill History:
02/06/2026 
H - Scheduled for Committee Hearing - 02/10/2026, 12:00 PM - House-Special Committee on Property Tax Reform, HR 6
01/14/2026 
H - Read Second Time
01/13/2026 
H - Introduced and Read First Time
HB2964 - Rep. Tricia Byrnes (R) - Changes the dates upon which property taxes are due and delinquent
Citations: 139.100, 140.010, 140.730, 52.230, 52.240, 52.285
Progress: House: Filed
Last Action:
01/14/2026 
H - Read Second Time
Bill History:
01/14/2026 
H - Read Second Time
HB3078 - Rep. Melissa Schmidt (R) - Provides a homestead exemption for disabled veterans
Citations: 137.1052
Progress: House: Filed
Last Action:
01/27/2026 
H - Read Second Time
Bill History:
01/27/2026 
H - Read Second Time
01/22/2026 
H - Introduced and Read First Time
HB3115 - Rep. Dirk Deaton (R) - Modifies provisions governing homestead property tax credits
Summary: This bill requires certain counties to vote, at the municipal election in April of 2028, on whether they would like to prevent the real property tax liability on an eligible taxpayer's homestead from increasing above the liability incurred during the 2024 tax year when calculating the homestead property tax credit.

Currently, this bill applies to Jasper and Newton counties.
Citations: 137.1055
Progress: House: Filed
Last Action:
02/05/2026 
H - Scheduled for Committee Hearing - 02/09/2026, 4:30 PM - House-Ways and Means, HR 5
Bill History:
02/05/2026 
H - Scheduled for Committee Hearing - 02/09/2026, 4:30 PM - House-Ways and Means, HR 5
02/03/2026 
H - Referred to committee - House-Ways and Means
01/29/2026 
H - Read Second Time
01/28/2026 
H - Introduced and Read First Time
HB3125 - Rep. Deanna Self (R) - Authorizes a real property tax exemption for taxpayers sixty-five years of age or older who own a homestead
Citations: 137.1062
Progress: House: Filed
Last Action:
01/29/2026 
H - Read Second Time
Bill History:
01/29/2026 
H - Read Second Time
01/28/2026 
H - Introduced and Read First Time
HJR111 - Rep. Jeff Coleman (R) - Proposes a constitutional amendment relating to property tax
Summary: Currently, the State's Constitution requires rollbacks in property tax levies in certain situations. However, the Kansas City Public Schools are exempt from this provision.

Upon voter approval, this proposed constitutional amendment would remove the Kansas City Public Schools exemption.

Beginning January 1, 2027, the operating levy of the Kansas City Public School District must be set to the rate at which the school district would receive:

(1) The same amount of property tax revenue that it received in the 2026 tax year; and

(2) An additional percentage of property tax revenue that is to be calculated by multiplying the amount of the revenue received in the 2026 tax year by the percentage increase in the Consumer Price Index over the 12-month period from December 2025 to November 2026.

This resolution provides ballot language for the proposed amendment.

This bill is similar to HJR 116 (2024).
Citations: ART X.SEC 11(g)
Progress: House: Filed
Last Action:
02/05/2026 
H - Superseded by HB HJR 148
Bill History:
02/05/2026 
H - Superseded by HB HJR 148
02/05/2026 
H - Reported Do Pass as substituted - House-Special Committee on Property Tax Reform
02/05/2026 
H - Voted Do Pass as substituted - House-Special Committee on Property Tax Reform
02/04/2026 
H - Scheduled for Committee Hearing - 02/05/2026, 10:30 AM - House-Special Committee on Property Tax Reform, HR 5
02/03/2026 
H - Public hearing completed - House-Special Committee on Property Tax Reform
01/29/2026 
H - Scheduled for Committee Hearing - 02/03/2026, 12:00 PM - House - Special Committee on Property Tax Reform, HR 6
01/12/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
12/01/2025 
H - Pre-Filed
HJR132 - Rep. Don Mayhew (R) - Proposes a constitutional amendment that exempts buildings under construction from property taxation
Summary: Upon voter approval, this constitutional amendment exempts buildings and other similar structures that are considered under construction from property taxation. The term ?Under construction? is defined in the amendment.
Citations: ART X.SEC 6
Progress: House: Filed
Last Action:
01/15/2026 
H - Public hearing completed - House-Special Committee on Property Tax Reform
Bill History:
01/15/2026 
H - Public hearing completed - House-Special Committee on Property Tax Reform
01/13/2026 
H - Scheduled for Committee Hearing - 01/15/2026, 8:00 AM - House-Special Committee on Tax Reform, HR 1
01/08/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
12/10/2025 
H - Pre-Filed
HJR143 - Rep. Mike Jones (R) - Proposes a constitutional amendment authorizing counties to exempt eligible motor vehicles from personal property taxes
Summary: Upon voter approval, this constitutional amendment authorizes the exemption of eligible personal motor vehicles from personal property taxes for counties that opt into such an exemption.
Citations: ART X.SEC 6
Progress: House: Filed
Last Action:
01/28/2026 
H - Public hearing completed - House-Local Government
Bill History:
01/28/2026 
H - Public hearing completed - House-Local Government
01/23/2026 
H - Scheduled for Committee Hearing - 01/28/2026, 8:00 AM - House-Local Government, HR 5
01/08/2026 
H - Referred to committee - House-Local Government
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
12/16/2025 
H - Pre-Filed
HJR148 - Rep. Tim Taylor (R) - Proposes a constitutional amendment modifying provisions relating to taxation of real property
Summary: COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Property Tax Reform by a vote of 14 to 3.

The following is a summary of the House Committee Substitute for HJRs 148 & 111.

Currently, Missouri's Constitution requires rollbacks in property tax levies in certain situations. However, the Kansas City Public Schools are exempt from this provision.

Upon voter approval, this proposed constitutional amendment would expire the Kansas City Public Schools exemption on December 31, 2026.

Beginning January 1, 2027, the operating levy of the Kansas City Public School District must be set to $4.9599 per $100 of assessed valuation.

Beginning January 1, 2028, the operating levy of the Kansas City Public School District must be subject to adjustments as provided in Article X of the Missouri Constitution and all applicable statutes governing property taxes and school district operating levies.

Currently, taxes imposed for the payment of bonds, indebtedness, and contracts are exempt from the levy limitation imposed on operating levies.

This amendment repeals this exemption. The levy limitations imposed on operating levies will apply to levies imposed for the payment of bonds, indebtedness, and contracts.

Currently, new construction and improvements are excluded from the calculation of the assessed valuation of property as it relates to the levy limitation of the Hancock amendment.

This amendment provides that new construction and improvements must be included in this calculation of the assessed valuation.



The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that the bill ensures the Kansas City Public Schools can be subject to the Hancock Amendment without needing to rollback to a previously lower tax levy. Those in support of the bill state that Kansas City Public Schools wants to get to the point where it is adjusting its property tax levies in the same way as other school districts in Missouri. Supporters of the bill say this is good for taxpayers in the Kansas City School District boundaries.

Testifying in person for the bill were Representative Taylor; Dan Hutton, State Ombudsman - State Tax Commission; and Arnie Dienoff.

OPPONENTS: Those who oppose the bill say that Kansas City Public Schools planned to put the tax rate on the ballot on its own, but this bill is another mandate by the state to Kansas City Public Schools. Opponents state this bill will force Kansas City Public Schools to set a lower property tax levy, which will harm the educational system for Kansas City Public Schools and local charter schools. Those who oppose the bill say it will create issues at the state and local level by including new construction and improvements in the calculation of assessed valuation. Opponents also say debt service is already limited in other ways.

Testifying in person against the bill were Richard Sheets, Missouri Municipal League; Shana Long, Kansas City Public Schools; Dr. Jennifer Collier, Kansas City Public Schools; and Mike Lodewegen, Missouri Council of School Administrators.



Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Citations: ART X.SEC 11(g), ART X.SEC 22
Progress: House: Filed
Last Action:
02/09/2026 
H - Voted Do Pass - House-Rules-Legislative
Bill History:
02/09/2026 
H - Voted Do Pass - House-Rules-Legislative
02/05/2026 
H - Scheduled for Committee Hearing - 02/09/2026, 4:30 PM - **REVISED to ADD HB 2780 and HJR 148** - House-Rules-Legislative, HR 4
02/05/2026 
H - Referred to committee - House-Rules-Legislative
02/05/2026 
H - Reported Do Pass as substituted - House-Special Committee on Property Tax Reform
02/05/2026 
H - Voted Do Pass as substituted - House-Special Committee on Property Tax Reform
02/04/2026 
H - Scheduled for Committee Hearing - 02/05/2026, 10:30 AM - House-Special Committee on Property Tax Reform, HR 5
02/03/2026 
H - Public hearing completed - House-Special Committee on Property Tax Reform
01/29/2026 
H - Scheduled for Committee Hearing - 02/03/2026, 12:00 PM - House - Special Committee on Property Tax Reform, HR 6
01/08/2026 
H - Referred to committee - House-Special Committee on Property Tax Reform
01/08/2026 
H - Read Second Time
01/07/2026 
H - Read First Time
12/31/2025 
H - Pre-Filed
HJR162 - Rep. Darin Chappell (R) - Requires a twenty percent voter turnout for certain property tax elections
Citations: ART X.SEC 27
Progress: House: Filed
Last Action:
01/12/2026 
H - Read Second Time
Bill History:
01/12/2026 
H - Read Second Time
01/08/2026 
H - Introduced and Read First Time
HJR167 - Rep. Michael Burton (D) - Proposes a constitutional amendment exempting from taxation certain real and personal property owned by a veteran with a total service-connected disability
Citations: ART X.SEC 6
Progress: House: Filed
Last Action:
01/15/2026 
H - Read Second Time
Bill History:
01/15/2026 
H - Read Second Time
01/14/2026 
H - Introduced and Read First Time
HJR172 - Rep. Don Mayhew (R) - Proposes a constitutional amendment changing the membership of the conservation commission, the conservation sales and use tax, and the department of conservation's property tax exemption
Citations: ART IV.SEC 40(a), ART IV.SEC 40(b), ART IV.SEC 43(a), ART IV.SEC 43(b), ART IV.SEC 43(c)
Progress: House: Filed
Last Action:
01/22/2026 
H - Read Second Time
Bill History:
01/22/2026 
H - Read Second Time
01/21/2026 
H - Introduced and Read First Time
HJR173 - Rep. Bishop Davidson (R) - Proposes a constitutional amendment relating to taxation
Summary: Upon voter approval, this constitutional amendment provides that, if all revenue triggers established by law to reduce and eliminate the current individual income tax are met and the top individual income tax rate is reduced below 1.4%, no state individual income tax will be imposed beginning January 1, 2031.

The amendment authorizes state and local sales and use taxes to be expanded by legislation to impose taxes on transactions involving any goods or services for the purpose of reducing and eliminating the state resident individual income tax.

Beginning July 1, 2029, this amendment requires any political subdivision that imposes a sales or use tax to annually adjust one or more of the following to reduce the amount of revenue generated to a level described in the bill:

(1) Sales or use tax rate;

(2) Any personal property tax levy;

(3) Residential real property tax levy; or

(4) Any earnings tax

Counties or other political subdivisions may not make an adjustment under this amendment to result in any reduction in funding to the public schools within such county. Beginning July 1, 2029, the amendment requires each sales and use tax rate imposed by the Missouri Constitution to be adjusted, as specified in the bill. By July 1, 2028, the State Auditor must determine such reduced rates that will go into effect January 1, 2029.

This amendment exempts any tax or revenue increase from legislation enacted to reduce and eliminate the state individual income tax within a set time specified in the amendment, from the requirements of certain limitations provided in the Missouri Constitution.

The resolution provides ballot language for this proposed constitutional amendment.
Citations: ART X.SEC 4(d), ART X.SEC 26
Progress: House: Filed
Last Action:
01/28/2026 
H - Public hearing completed - House-Commerce
Bill History:
01/28/2026 
H - Public hearing completed - House-Commerce
01/22/2026 
H - Referred to committee - House-Commerce
01/22/2026 
H - Scheduled for Committee Hearing - 01/28/2026, 8:00 AM - ** IN RECESS until HOUSE ADJOURNMENT ** - Commerce, HR 6
01/22/2026 
H - Read Second Time
01/21/2026 
H - Introduced and Read First Time
HJR174 - Rep. Jonathan Patterson (R) - Proposes a constitutional amendment relating to taxation
Summary: This constitutional amendment provides that, if all revenue triggers established by law to reduce and eliminate the current individual income tax are met and the top individual income tax rate is reduced below 1.4%, no state individual income tax will be imposed beginning January 1, 2031.

The amendment authorizes state and local sales and use taxes to be expanded by legislation to impose taxes on transactions involving any goods or services for the purpose of reducing and eliminating the state resident individual income tax.

Beginning July 1, 2029, this amendment requires any political subdivision that imposes a sales or use tax to adjust one or more of the following to reduce the amount of revenue generated to a level described in the bill:

(1) Sales or use tax rate;

(2) Any personal property tax levy;

(3) Residential real property tax levy; or

(4) Any earnings tax.

Beginning July 1, 2029, the amendment requires each sales and use tax rate imposed by the Missouri Constitution to be adjusted as specified in the bill. By July 1, 2028, the state auditor must determine such reduced rates that will go into effect January 1, 2029.

This amendment exempts any tax or revenue increase from legislation enacted to reduce and eliminate the state individual income tax within a set time from the requirements of certain limitations provided in the Missouri Constitution.

The resolution provides ballot language for this proposed constitutional amendment.
Citations: ART X.SEC 4(d), ART X.SEC 26
Progress: House: Filed
Last Action:
01/28/2026 
H - Public hearing completed - House-Commerce
Bill History:
01/28/2026 
H - Public hearing completed - House-Commerce
01/22/2026 
H - Referred to committee - House-Commerce
01/22/2026 
H - Scheduled for Committee Hearing - 01/28/2026, 8:00 AM - ** IN RECESS until HOUSE ADJOURNMENT ** - Commerce, HR 6
01/22/2026 
H - Read Second Time
01/21/2026 
H - Introduced and Read First Time
HJR179 - Rep. Deanna Self (R) - Proposes a constitutional amendment exempting individuals who are 65 years of age or older from personal property taxation
Citations: ART X.SEC 6
Progress: House: Filed
Last Action:
01/29/2026 
H - Read Second Time
Bill History:
01/29/2026 
H - Read Second Time
01/28/2026 
H - Introduced and Read First Time
SB1111 - Sen. Barbara Washington (D) - Increases the homestead exemption
Summary: SB 1111 - Current bankruptcy law provides for a homestead exemption provided the value of the homestead does not exceed $15,000. This act increases the value to $50,000.

KATIE O'BRIEN

Citations: 513.475
Progress: Senate: Filed
Last Action:
02/03/2026 
S - Hearing Conducted - Senate-Insurance and Banking
Bill History:
02/03/2026 
S - Hearing Conducted - Senate-Insurance and Banking
02/03/2026 
S - ** REVISED for LOCATION ** - 2/3/26 - 12:00 pm - SCR 2 - Senate-Insurance and Banking
01/29/2026 
H - Scheduled for Committee Hearing - 02/03/2026, 12:00 PM - Senate-Insurance and Banking, SCR 2
01/25/2026 
H - Committee hearing cancelled - 1/27/26 - 12:00 pm - Senate Lounge - Senate-Insurance and Banking
01/22/2026 
H - Scheduled for Committee Hearing - 01/27/2026, 12:00 PM - ** CANCELLED ** - Senate-Insurance and Banking, Senate Lounge
01/15/2026 
S - Referred to committee - Senate-Insurance and Banking
01/15/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SB1162 - Sen. Rick Brattin (R) - Modifies provisions relating to property taxes
Summary: SB 1162 - Current law authorizes counties to adopt an ordinance allowing for the payment of property taxes in installments. This act requires that counties do so. (Sections 139.052 and 139.053)

This act also requires that, prior to selling delinquent property for back taxes, a collector shall notify a taxpayer that the ability to pay delinquent taxes in installments is available to the taxpayer. (Section 140.120)

Finally, current law authorizes a collector to sell delinquent property to satisfy delinquent taxes, interest, and penalties owed to the county. This act provides that a collector shall not commence such sale for a period of fifteen years following the date the property becomes delinquent. This provision shall not apply to delinquent property that is abandoned property, which is defined as property that is delinquent for three consecutive years and for which the collector is unable to contact the property owner. (Section 140.150)

JOSH NORBERG

Citations: 139.052, 139.053, 140.120, 140.150
Progress: Senate: Filed
Last Action:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SB1203 - Sen. Adam Schnelting (R) - Modifies provisions relating to taxation
Summary: SB 1203 - This act modifies provisions relating to taxation.

TAXATION BALLOT MEASURE LANGUAGE

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

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

LOCAL PROPERTY TAX LEVY CALCULATIONS

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

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

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

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

PERSONAL PROPERTY ASSESSMENT RATE

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

INDIVIDUAL INCOME TAX

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

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

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

COMBINED INCOME TAX RETURNS

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

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

INDIVIDUAL INCOME TAX STANDARD DEDUCTION

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

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

NATIONAL GUARD INCOME TAX DEDUCTION

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

EARNED INCOME TAX CREDIT

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

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

DEFICIENCIES DUE TO DENIED TAX CREDITS

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

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

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

JOSH NORBERG

Citations: 137.073, 137.115, 137.067, 143.011, 143.031, 143.131, 143.175, 143.177, 143.512
Progress: Senate: Filed
Last Action:
01/27/2026 
S - Referred to committee - Senate-Economic and Workforce Development
Bill History:
01/27/2026 
S - Referred to committee - Senate-Economic and Workforce Development
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SB1211 - Sen. Joe Nicola (R) - Modifies provisions relating to property tax payments
Summary: SB 1211 - Current law authorizes counties to provide for the payment of real and personal property taxes in installments, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties.

This act is identical to HB 388 (2025).

JOSH NORBERG

Citations: 139.053
Progress: Senate: Filed
Last Action:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:30 AM - Senate-Select Committee on Property Taxes and the State Tax Commission, Senate Lounge
Bill History:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:30 AM - Senate-Select Committee on Property Taxes and the State Tax Commission, Senate Lounge
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SB1293 - Sen. Joe Nicola (R) - Modifies provisions relating to property taxes
Summary: SB 1293 - This act modifies several provisions relating to property taxes.

TAXATION BALLOT LANGUAGE

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

This provision is identical to a provision in HCS/SCS/SB 163 (2025), HCS/HB 119 (2025), HCS/HB 517 (2025), HCS/HB 531 (2025), HB 660 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023).

CALCULATION AND REVISION OF PROPERTY TAX LEVIES

Current law provides for the calculation of revenue derived from single tax rates versus tax rates for each class and subclass of property. This act repeals such language. (Section 137.073.2, 137.079, and section 137.115)

Current law provides that the aggregate increase in valuation of personal property shall be the new construction and improvements factor for the purposes of calculating property tax rates. This act eliminates the new construction and improvements factor for personal property. (Section 137.073.4(1))

This act requires that all tax levy increases applied to any real and personal property shall be applied to each subclass of property equally. (Section 137.073.5(1))

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

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

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

Current law authorizes the governing body of a political subdivision to levy a tax rate lower than its tax rate ceiling, and to subsequently increase such lowered rate to the tax rate ceiling without voter approval. This act provides that such increase back to the tax rate ceiling shall be made in the immediately following general reassessment. (Section 137.073.5(4))

This provision is identical to a provision in HB 660 (2025) and HB 783 (2025).

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

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

JOSH NORBERG

Citations: 137.073, 137.079, 137.115, 137.067
Progress: Senate: Filed
Last Action:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SB1410 - Sen. Sandy Crawford (R) - Modifies provisions relating to property taxes
Summary: SB 1410 - Current law authorizes counties to provide for the payment of real and personal property taxes in installments, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties.

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

JOSH NORBERG

Citations: 139.053
Progress: Senate: Filed
Last Action:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:30 AM - Senate-Select Committee on Property Taxes and the State Tax Commission, Senate Lounge
Bill History:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:30 AM - Senate-Select Committee on Property Taxes and the State Tax Commission, Senate Lounge
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/05/2025 
S - Pre-Filed
SB1475 - Sen. Joe Nicola (R) - Modifies provisions relating to delinquent property taxes
Summary: SB 1475 - This act provides that no county or other political subdivision shall relinquish the authority to collect delinquent taxes or assessments to any other entity. (Section 137.085)

Current law provides that a property is delinquent on January 1 following the tax due date, and that a county shall commence proceedings for the satisfaction of the lien within three years if proceeding with an administrative tax sale under chapter 140, or after a two year period of delinquency if proceeding with judicial foreclosure under chapter 141. This act provides that a property shall not be subject to sale or judicial foreclosure until the expiration of a seven year period following delinquency unless the assessed value of the property is less than the lien amount. (Sections 140.160 and 141.260)

Current law authorizes the Director of Revenue to contract with collection agencies for the collection of delinquent state taxes. This act provides that neither the Director nor any other county official shall contract with a collection agency for the collection of delinquent property taxes. (Section 140.850)

This act contains an emergency clause.

JOSH NORBERG

Citations: 137.085, 140.110, 140.160, 140.850, 141.260
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
02/05/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/29/2025 
S - Pre-Filed
SB1495 - Sen. Mary Elizabeth Coleman (R) - Modifies provisions relating to delinquent property taxes
Summary: SB 1495 - This act authorizes county collectors to waive all or part of the interest and penalties owed on delinquent taxes if, at the collector's discretion, good cause is shown.

This act is identical to SB 725 (2025).

JOSH NORBERG

Citations: 140.100
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
02/05/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
01/05/2026 
S - Pre-Filed
SB1517 - Sen. Brad Hudson (R) - Modifies provisions relating to property taxes
Summary: SB 1517 - This act modifies provisions relating to property taxes.

TAX BALLOT MEASURE LANGUAGE

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

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

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

LOCAL ELECTIONS

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

PROPERTY TAX ABATEMENTS

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

PROPERTY ASSESSMENTS

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

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

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

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

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

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

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

PROPERTY TAX CREDITS

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

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

TOTALED MOTOR VEHICLE PROPERTY TAX CREDIT

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

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

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

PROPERTY TAX INSTALLMENTS

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

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

SCHOOL DISTRICT PROPERTY TAX LEVIES

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

BLIND PENSION FUND

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

SEVERABILITY

This act contains a severability clause. (Section B)

JOSH NORBERG

Citations: 115.123, 115.240, 115.706, 137.016, 137.037, 137.055, 137.065, 137.073, 137.082, 137.115, 137.565, 137.570, 137.1040, 137.1050, 137.1055, 137.039, 139.053, 139.035, 162.441, 162.840, 163.021, 164.021, 164.151, 167.231, 178.881, 182.010, 182.015, 182.020, 182.030, 182.100, 182.140, 182.650, 182.655, 182.715, 182.717, 184.350, 184.351, 184.353, 184.357, 184.359, 184.600, 184.604, 184.614, 190.040, 190.065, 190.074, 190.296, 198.260, 198.263, 198.310, 204.250, 205.563, 205.979, 206.070, 206.120, 209.130, 210.860, 233.172, 233.200, 233.345, 233.455, 233.460, 233.510, 235.175, 238.232, 247.130, 247.350, 247.470, 247.550, 249.929, 249.1106, 249.1150, 250.060, 256.445, 257.360, 257.370, 262.598, 263.452, 263.472, 278.240, 278.280, 321.225, 321.240, 321.241, 321.243, 321.244, 321.460, 321.610, 321.620, 64.401, 650.399, 650.408, 66.265, 67.799, 67.990, 67.1422, 67.1531, 67.1551, 67.1880, 67.457, 67.496, 68.235, 68.250, 71.800, 71.802, 80.460, 90.500, 92.010, 92.031, 92.035, 94.060, 94.070, 94.250, 94.260, 94.340, 94.350, 94.400, 95.150, 95.390
Progress: Senate: Filed
Last Action:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:30 AM - Senate-Select Committee on Property Taxes and the State Tax Commission, Senate Lounge
Bill History:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:30 AM - Senate-Select Committee on Property Taxes and the State Tax Commission, Senate Lounge
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
02/05/2026 
S - Read Second Time
01/07/2026 
S - Introduced and Read First Time
SB1522 - Sen. Joe Nicola (R) - Modifies provisions relating to property taxes
Summary: SB 1522 - This act modifies provisions relating to property taxes.

PROPERTY INSPECTIONS

Current law requires an assessor to perform a physical inspection of a parcel of residential real property prior to increasing the valuation of such property by more than fifteen percent. This act clarifies that the owner of such property shall have at least thirty days prior to the physical inspection to notify the assessor that the owner desires an interior inspection. Additionally, the act requires the physical inspection to be completed prior to July 1 of the reassessment year. (Section 137.115)

PROPERTY TAX ASSESSMENTS

This act provides that if the common level of assessment, as defined in the act, in a subclass is lower than the individual level of assessment, as defined in the act, of any parcel in such subclass, then the individual level of assessment for such parcel shall be reduced to the common level of assessment. Such reduction shall be made upon an appeal by the taxpayer. (Section 137.132)

PROPERTY TAX APPEALS

Current law provides that, in any appeal in which an assessor fails to provide evidence of a physical inspection required by law, the taxpayer shall prevail as a matter of law. This act also provides that the assessor's increased assessed valuation shall be void in its entirety and the previous assessed valuation shall be applied. (Section 138.060)

This act provides that if a transfer of ownership of real property occurs after January 1 of a non-reassessment year, the new owner shall be entitled to appeal the assessed value of such property directly to the State Tax Commission by no later than December 31 of such year, regardless of whether the previous owner appealed the value of the property during the previous reassessment year. (Section 138.135)

Current law authorizes any first class charter county or city not within a county to require, by ordinance or charter, the reimbursement of just and reasonable appraisal costs, attorney fees, and court costs resulting from hearings before the State Tax Commission for taxpayer appeals of property assessments. This act requires such reimbursements. This act also increases the maximum amount of fees to be reimbursed from $1,000 to $5,000 for residential property appeals, and from $4,000 to $5,000 for utility, industrial railroad, or other subclass three property appeals. (Section 138.434)

PROTESTED PROPERTY TAXES

Current law requires a taxpayer to file a written protest of property taxes with the collector at the same time such taxpayer makes full payment of such taxes. This act repeals such requirement.

This act also provides that the interest due to a taxpayer whose protested taxes were distributed to a taxing authority shall be calculated from the date that the protested taxes were distributed to the taxing authority through the date of the refund.

Any taxpayer determined by a circuit court or the State Tax Commission to be entitled to a refund of property taxes shall receive such refund from the collector within thirty days of the final determination of the refund amount by the circuit court or State Tax Commission. If such refund is not issued within thirty days, the taxpayer shall be entitled to interest on the refund as calculated under current law. (Section 139.031)

This act is identical to SB 786 (2025) and SB 1001 (2024), and is substantially similar to SB 786 (2025), HB 1582 (2025), HCS/HB 2445 (2024), SS/SB 95 (2023), and SB 1108 (2022), and to provisions in SS/SCS/SB 15 (2023).

JOSH NORBERG

Citations: 137.115, 137.132, 138.060, 138.135, 138.434, 139.031
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
02/05/2026 
S - Read Second Time
01/07/2026 
S - Introduced and Read First Time
SB1535 - Sen. Jill Carter (R) - Establishes the "Missouri Disabled Veteran Homestead Tax Credit Act"
Summary: SB 1535 - This act establishes the "Missouri Disabled Veteran Homestead Tax Credit Act".

This act authorizes a county to grant a property tax credit on real property used as a homestead by a veteran with a 100% permanent disability rating. The tax credit shall apply to all property tax levies imposed on the taxpayer's residence, excluding the state levy imposed for the Blind Pension Fund.

To qualify for a property tax credit, the taxpayer's qualified residence shall not have a market value exceeding $500,000 exclusive of any portion of the property used for commercial purposes.

A property tax credit authorized by this act shall transfer to the taxpayer's surviving spouse as long as the spouse holds the legal or beneficial title to the residence, permanently resides at the residence, and does not remarry.

To grant property tax credits authorized by the act, a county shall opt in to the provisions of the act by an affirmative majority vote of the governing body of the county. The governing body may at any time rescind the property tax credit program by an affirmative vote.

The total amount of property tax credits authorized pursuant to this act shall be considered tax revenue actually received by the county and political subdivisions.

This act is identical to HB 2588 (2026).

JOSH NORBERG

Citations: 137.1053
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Veterans and Military Affairs
Bill History:
02/05/2026 
S - Referred to committee - Senate-Veterans and Military Affairs
02/05/2026 
S - Read Second Time
01/12/2026 
S - Introduced and Read First Time
SB1583 - Sen. Maggie Nurrenbern (D) - Modifies provisions relating to a property tax for senior services
Summary: SB 1583 - Current law authorizes counties to impose a property tax of $0.05 per $100 assessed valuation for providing services to persons 60 years of age or older. This act increases the allowable levy to $0.10 per $100 assessed valuation.

The act also requires the board of directors responsible for the administrative control and management of the Senior Citizens' Services Fund to be accredited by a statewide nonprofit organization advancing the well-being of older adults across the state, as described in the act.

This act is identical to HB 2734 (2026).

JOSH NORBERG

Citations: 67.990, 67.993
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
02/05/2026 
S - Read Second Time
01/22/2026 
S - Introduced and Read First Time
SJR66 - Sen. Mike Cierpiot (R) - Modifies provisions relating to property taxes
Summary: SJR 66 - This constitutional amendment, if approved by the voters, provides that the amount by which the tax liability actually owed on real property may increase over the tax liability owed on such property during the previous year may be limited by law. Any limits authorized pursuant to this amendment may include limits on the actual tax liability owed or limits on increases made to the assessed value of such property.

This constitutional amendment is identical to SJR 62 (2025), is substantially similar to SJR 39 (2022), SJR 12 (2021), HJR 13 (2021), SCS/SJRs 48, 41, & 43 (2020), HJR 85 (2020), and HJR 123 (2020), and is similar to HJR 81 (2020) and HJR 88 (2020).

JOSH NORBERG

Citations: ART X.SEC 4(b)
Progress: Senate: Filed
Last Action:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SJR68 - Sen. Rick Brattin (R) - Prohibits the taxation of unrealized gains
Summary: SJR 68 - This constitutional amendment, if approved by the voters, prohibits any taxes from being imposed on any unrealized gains accrued on any asset prior to the sale of such asset.

This amendment is identical to SJR 53 (2025).

JOSH NORBERG

Citations: ART X.SEC 4(e)
Progress: Senate: Filed
Last Action:
02/04/2026 
S - Hearing Conducted - Senate-Economic and Workforce Development
Bill History:
02/04/2026 
S - Hearing Conducted - Senate-Economic and Workforce Development
01/29/2026 
H - Scheduled for Committee Hearing - 02/04/2026, 10:00 AM - Senate-Economic and Workforce Development, SCR 1
01/27/2026 
S - Referred to committee - Senate-Economic and Workforce Development
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SJR73 - Sen. Mike Moon (R) - Establishes the Missouri Homestead Act
Summary: SJR 73 - This constitutional amendment establishes the "Missouri Homestead Act".

For all tax years beginning on or after January 1, 2027, this constitutional amendment, if approved by the voters, authorizes a taxpayer to claim an exemption from real property taxes imposed on the taxpayer's homestead, as such terms are defined in the amendment. To be eligible for a tax exemption, the homestead shall not be encumbered by a mortgage lien, the taxpayer shall not be delinquent on any state or local taxes, and the taxpayer shall prospectively pay five year's worth of property taxes owed on the homestead.

To claim an exemption, the taxpayer shall provide notice to the collector by September 1. Upon filing the notice and providing evidence that the taxpayer satisfies all requirements, the homestead shall be exempt from property taxation for as long as the taxpayer owns the homestead.

An exemption shall be void if the taxpayer sells or otherwise disposes of the property such that it no longer qualifies as a homestead, or by the taxpayer notifying the collector that the taxpayer wishes to void the exemption.

The amendment imposes a state sales tax at a rate of 0.1%, with the revenues deposited in the "Homestead Preservation Fund", which is established by the amendment. Moneys in the fund shall stand appropriated and shall be used solely to reimburse taxing jurisdictions for revenue lost as a result of tax exemptions authorized by the amendment, as described in the amendment.

The amendment provides for further rights to taxpayers owning a homestead and receiving a property tax exemption pursuant to the amendment, including the right to possess the homestead, to exclude others from the homestead, to enjoy the fruits and profits of the homestead, and to convey the homestead, as described in the amendment.

JOSH NORBERG

Citations: ART X.SEC 27
Progress: Senate: Filed
Last Action:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:00 AM - ** REVISED to ADD SB 1576 ** - Senate-Economic and Workforce Development, SCR 1
Bill History:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:00 AM - ** REVISED to ADD SB 1576 ** - Senate-Economic and Workforce Development, SCR 1
01/27/2026 
S - Referred to committee - Senate-Economic and Workforce Development
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SJR77 - Sen. Angela Mosley (D) - Authorizes a property tax exemption for disabled veterans
Summary: SJR 77 - This constitutional amendment, if approved by the voters, expands the current exemption from real property taxes for former prisoners of war with a total service-connected disability to all disabled veterans, as defined in the amendment, including surviving spouses of deceased disabled veterans.

This amendment is identical to SCS/SJR 14 (2025), SS/SJR 46 (2025), and HJR 6 (2025), and is substantially similar to HJR 41 (2025), HJR 64 (2025), HJR 66 (2025), HJR 74 (2025), HJR 96 (2025), SJR 58 (2024), SJR 84 (2024), HCS/HJR 75 (2024), HJR 95 (2024), HJR 118 (2024), SJR 16 (2023), HCS/HJRs 7 & 11 (2023), HCS/HJR 52 (2023), HJR 57 (2023), SCS/SJR 40 (2022), HJR 72 (2022), HJR 73 (2022), HJR 86 (2022), HJR 89 (2022), HJR 115 (2022), HJR 119 (2022), HJR 140 (2022), HJR 3 (2021), HJR 32 (2021), HJR 63 (2021), SJR 23 (2018), SJR 34 (2018), HJR 63 (2018), and HJR 57 (2018).

JOSH NORBERG
Citations: ART X.SEC 6
Progress: Senate: Filed
Last Action:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SJR84 - Sen. Nick Schroer (R) - Eliminates property taxes on personal property
Summary: SJR 84 - Beginning January 1, 2028, this constitutional amendment, if approved by the voters, provides that no county or other political subdivision shall be authorized to levy or collect a tax on any personal property.

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

JOSH NORBERG

Citations: ART X.SEC 4(e)
Progress: Senate: Filed
Last Action:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SJR88 - Sen. Jill Carter (R) - Authorizes a property tax exemption for disabled veterans
Summary: SJR 88 - This constitutional amendment, if approved by the voters, expands the current exemption from real property taxes for former prisoners of war with a total service-connected disability to all disabled veterans, as defined in the amendment, including surviving spouses of deceased disabled veterans.

This amendment is identical to SS/SJR 46 (2025), SCS/SJR 14 (2025), and HJR 6 (2025), and is substantially similar to HJR 41 (2025), HJR 64 (2025), HJR 66 (2025), HJR 74 (2025), HJR 96 (2025), SJR 58 (2024), SJR 84 (2024), HCS/HJR 75 (2024), HJR 95 (2024), HJR 118 (2024), SJR 16 (2023), HCS/HJRs 7 & 11 (2023), HCS/HJR 52 (2023), HJR 57 (2023), SCS/SJR 40 (2022), HJR 72 (2022), HJR 73 (2022), HJR 86 (2022), HJR 89 (2022), HJR 115 (2022), HJR 119 (2022), HJR 140 (2022), HJR 3 (2021), HJR 32 (2021), HJR 63 (2021), SJR 23 (2018), SJR 34 (2018), HJR 63 (2018), and HJR 57 (2018).

JOSH NORBERG

Citations: ART X.SEC 6
Progress: Senate: Filed
Last Action:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
01/27/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
01/27/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SJR96 - Sen. Joe Nicola (R) - Prohibits the taxation of unrealized gains
Summary: SJR 96 - This constitutional amendment, if approved by the voters, prohibits any taxes from being imposed on any unrealized gains accrued on any asset prior to the sale of such asset.

This amendment is identical to SJR 53 (2025).

JOSH NORBERG

Citations: ART X.SEC 4(e)
Progress: Senate: Filed
Last Action:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:00 AM - ** REVISED to ADD SB 1576 ** - Senate-Economic and Workforce Development, SCR 1
Bill History:
02/05/2026 
H - Scheduled for Committee Hearing - 02/11/2026, 10:00 AM - ** REVISED to ADD SB 1576 ** - Senate-Economic and Workforce Development, SCR 1
01/27/2026 
S - Referred to committee - Senate-Economic and Workforce Development
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SJR98 - Sen. Rick Brattin (R) - Replaces the property tax on real property with a sales tax
Summary: SJR 98 - This constitutional amendment, if approved by the voters, prohibits counties and political subdivisions from levying or collecting a tax on real property beginning January 1, 2027.

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

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

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

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

JOSH NORBERG

Citations: ART X.SEC 4(e), ART X.SEC 26
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
02/05/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SJR102 - Sen. Jill Carter (R) - Modifies provisions relating to taxation
Summary: SJR 102 - This constitutional amendment, if approved by the voters, prohibits any state agency from taking any punitive action for property tax assessments conducted by a county that fall below the upper range of acceptable assessment levels, as such terms are defined in the amendment.

JOSH NORBERG

Citations: ART X.SEC 27
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
02/05/2026 
S - Read Second Time
01/07/2026 
S - Read First Time
12/01/2025 
S - Pre-Filed
SJR111 - Sen. Brad Hudson (R) - Modifies provisions relating to real property taxes
Summary: SJR 111 - This constitutional amendment modifies provisions relating to real property taxes.

KANSAS CITY SCHOOL DISTRICT LEVY

Current constitutional provisions authorize the school board of the Kansas City School District to change the district's property tax levy from year to year, provided that the rate does not exceed the court-ordered rate for the 1995 tax year. Beginning January 1, 2028, this constitutional amendment, if approved by the voters, provides that the school district's property tax levy shall be subject to provisions governing the calculation of property tax levies in the same manner as other school districts in the state. (Section 11(g))

CALCULATION OF PROPERTY TAX LEVIES

Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies.

The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment. (Section 22)

This amendment is identical to HJR 148 (2026).

JOSH NORBERG

Citations: ART X.SEC 11(g), ART X.SEC 22
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
Bill History:
02/05/2026 
S - Referred to committee - Senate-Select Committee on Property Taxes and the State Tax Commission
02/05/2026 
S - Read Second Time
01/07/2026 
S - Introduced and Read First Time
SJR112 - Sen. Brad Hudson (R) - Modifies provisions relating to the Blind Pension Fund
Summary: SJR 112 - Current constitutional provisions require the General Assembly to impose a property tax of not less than $0.005 or more than $0.03 per $100 assessed valuation for the Blind Pension Fund. This constitutional amendment, if approved by the voters, repeals such requirement and instead requires the General Assembly to provide for an annual appropriation in an amount not less than the amount appropriated to such fund for the 2027 fiscal year.

This amendment is identical to HJR 147 (2026).

JOSH NORBERG

Citations: ART III.SEC 38(b)
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Appropriations
Bill History:
02/05/2026 
S - Referred to committee - Senate-Appropriations
02/05/2026 
S - Read Second Time
01/07/2026 
S - Introduced and Read First Time
SJR115 - Sen. Curtis Trent (R) - Modifies provisions relating to taxation
Summary: SJR 115 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation.

INCOME TAX

This amendment provides that, if all revenue triggers established by the General Assembly for the elimination of the individual income tax are met such that the top rate of tax is reduced below 1.4%, then for any tax year beginning on or after the later of January 1, 2031, or January 1 of the year in which the top rate of tax is reduced below 1.4%, no individual income tax shall be imposed by the state, provided that this provision shall not apply to any earnings tax imposed by a political subdivision or to the income tax imposed on the income of trusts, estates, or fiduciaries thereof, corporations, partnerships, limited liability companies, or any other entity other than real persons.

SALES AND USE TAX

This amendment authorizes the General Assembly to expand the sales and use tax base to include the ability to tax any goods and services. Beginning January 1, 2029, any county, city, town, or village imposing a sales or use tax at a rate greater than 1%, and any other political subdivision imposing a sales and use tax at a rate greater than 0.5% shall annually adjust one or more of several tax levies imposed by such political subdivision for the purpose of offsetting any additional revenue received from the expansion of the sales and use tax base. The levies that shall be adjusted are the sales and use tax rate, personal property tax levy, residential real property tax levy, or earnings tax rate. Notwithstanding such provision, no adjustment made pursuant to this provision shall result in a reduction in funding to the public schools within or serving such political subdivision.

Beginning January 1, 2029, each constitutionally-imposed sales and use tax rate shall be adjusted in a manner provided by law in order to produce substantially the same amount of revenue as the median annual revenue that such tax produced for the three fiscal years ending prior to the preceding calendar year, as adjusted for inflation. The State Auditor shall determine any such adjustments.

Any tax or revenue increase resulting from any general law enacted by the General Assembly for the purpose of eliminating the individual income tax, provided that such general law is enacted within three years of the effective date of this amendment, shall be exempt from Hancock limitations and from constitutional provisions relating to motor fuel tax.

The Director of Revenue may promulgate rules for the purpose of clarifying and prohibiting the circumvention of the expansion of the sales and use tax base, as well as to define any terms left undefined by general law.

JOSH NORBERG

Citations: ART X.SEC 4(d), ART X.SEC 26
Progress: Senate: Filed
Last Action:
02/05/2026 
S - Referred to committee - Senate-Economic and Workforce Development
Bill History:
02/05/2026 
S - Referred to committee - Senate-Economic and Workforce Development
02/05/2026 
S - Read Second Time
01/22/2026 
S - Introduced and Read First Time
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