SCS/HCS/HB 247 - This act modifies provisions relating to motor vehicles.
MOTOR VEHICLE PROPERTY TAX ASSESSMENTS (Sections 137.080 and 137.115)
This act creates a subclass of personal property for motor vehicles not registered as historic motor vehicles (Section 137.080); and, beginning with the 2026 tax year, lowers the assessment percentage for these non-historic motor vehicles from 33.3% to 30%, except that non-historic vehicles at least 20 years old shall have an assessed value of $200. (Section 137.115.3(5)).
Current law requires assessors to use the trade-in value published in the October issue of the National Automobile Dealers' Association Official Used Car Guide to determine the true value of motor vehicles for the purposes of property tax assessments. This act requires the State Tax Commission to require an assessor to use such publication or the Kelley Blue Book, Edmunds, or another similar publication, and requires the assessor to use the current years' October issue of such publication. The act also prohibits an assessor from assessing a motor vehicle for an amount greater than the assessment of such motor vehicle from the previous year. (Section 137.115.9).
These provisions have a delayed effective date of January 1, 2026. (Section B).
These provisions are similar to HB 816 (2025), SS/SCS/SB 799 (2024), HCS/HB 1690 (2024), HB 2358 (2024), SS/SCS/SB 8 (2023), and SB 493 (2023), and to provisions in SB 264 (2025), HB 2403 (2024), HCS/SS/SB 23 (2023), HCS/SS#3/SCS/SB 131 (2023), SS/SCS/SB 133 (2023), as amended, HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and SCS/HCS#2/HB 713 (2023).
RETENTION OF VEHICLE ODOMETER INFORMATION (Sections 301.020 and 307.350)
This act provides that the Department of Revenue shall retain vehicle odometer information for certain vehicles that are "model year 2012 or newer" rather than "ten years of age or less".
MULTI-YEAR VEHICLE REGISTRATION (Sections 301.130 and 301.147)
This act repeals a requirement that vehicles with an even-numbered model year may be biennially registered only in even-numbered years and vehicles with odd-numbered model years may be biennially registered only in odd-numbered years.
Beginning January 1, 2026, the act also allows for vehicles with a model year less than six years old, and which are licensed for 54,000 pounds or less, to be registered for a 3-year registration period.
MOTOR VEHICLE INSPECTIONS (Sections 301.190 and 307.380)
This act provides that vehicle identification number and odometer inspections for titling purposes may be performed by an employee of a licensed new or used motor vehicle dealer if the vehicle is sold to a person who lives out of state and intends to register the vehicle out of state, or if the motor vehicle has less than 36,000 miles for the three-year period following the model year of manufacture. A licensed motor vehicle dealer who knowingly completes an inspection with incorrect information shall be subject to disciplinary action by the Department of Revenue.
The act also exempts these vehicles from safety and emissions inspections prior to sale if the vehicle is sold by a private seller or by a licensed motor vehicle dealer that has sold at least 200 motor vehicles in the previous calendar year.
The act further modifies the requirement to perform a safety inspection prior to sale to specify that a certificate of inspection and approval shall be obtained no more than 60 days prior to the date the vehicle is sold.
These provisions are similar to SB 645 (2025), HB 1018 (2025), and HCS/HB 2317 (2024).
MILITARY SPECIAL LICENSE PLATES (Section 301.448)
This act modifies the statute establishing special license plates for current and former members of the Armed Forces by listing specific branches of the Armed Forces, and the National Guard, rather than specifying the plates may be issued with regard to "any branch of the United States Armed Forces".
MISSOURI CONSERVATION HERITAGE FOUNDATION SPECIAL LICENSE PLATES (Section 301.469)
This act modifies the application process for Missouri Conservation Heritage Foundation special license plates by specifying that application and payment for the required emblem-use authorization may be made to the Director of the Department of Revenue at the time of vehicle registration.
These provisions are identical to SB 1015 (2024), provisions in SCS/HCS/HB 1775 (2024), HB 1552 (2024), provisions in HB 1768 (2024), and HB 142 (2023).
ERIC VANDER WEERD