DEPARTMENT OF REVENUE TAXATION MAPPING

Current law requires the Department of Revenue to maintain a mapping feature on its website that displays sales and use tax information for all taxing jurisdictions. This act requires such mapping feature to also include property tax information. The required data shall be sent to the Department by January 1, 2026, and the Department shall implement such feature by July 1, 2026. (Section 32.310)

This provision is identical to HCS/HB 411 (2025).

RESUBMISSION OF REJECTED TAX PROPOSAL

This act provides that, beginning August 28, 2025, if a proposal to impose a new tax or to increase the rate of an existing tax is rejected by the voters, the political subdivision shall not resubmit such proposal to the voters during the two years immediately following such rejection unless the new proposal states a change or unless the political subdivision is located in a federal or state-declared natural disaster area. (Section 67.007)

This provision is identical to a provision in HCS/HB 119 (2025) and HCS/HB 2058 (2024), and is substantially similar to HB 2061 (2024).

COMMUNITY IMPROVEMENT DISTRICTS

Current law requires the governing body of a municipality to adopt an ordinance to establish a proposed community improvement district. This act requires such ordinance to be approved by a two-thirds majority vote if the proposed district utilizes a sales tax as a proposed funding mechanism. (Sections 67.1421)

The act also provides that all property owned by a non-profit shall be exempt from any property tax or special assessment levied by such a district. (Section 67.1521)

These provisions are identical to provisions in HCS/HB 119 (2025), HCS/HB 2058 (2024), and CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and are substantially similar to provisions in SS#2/SCS/HB 199 (2025) and SB 919 (2024).

TAXATION BALLOT MEASURE LANGUAGE

This act requires an election authority to label ballot measures relating to taxation numerically or alphabetically in the order in which they are submitted, and prohibits labeling such measures in any other descriptive manner. (Section 115.240)

This provision is identical to a provision in HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 1525 (2024), HCS/HB 2140 (2024), and HCS/HB 2895 (2024), and is substantially similar to a provision in HCS/HB 119 (2025).

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), 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).

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 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 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 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), and HCS/HB 2140 (2024).

REAL PROPERTY ASSESSMENTS

This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are leased, in whole or in part, for a term of less than thirty consecutive days. (Section 137.016)

This provision is identical to SB 699 (2025) and SB 784 (2025), and is substantially similar to a provision in SCS/HB 1086 (2025).

MOTOR VEHICLE ASSESSMENTS

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. (137.115)

This provision is identical to HB 816 (2025) and to a provision in SCS/HCS/HB 247 (2025), and is substantially similar to SB 183 (2025), HB 776 (2025), SS/SCS/SB 799 (2024), HCS/HB 1690 (2024), HB 2358 (2024), SS/SCS/SB 8 (2023), and SB 493 (2023), and to a provision in HCS/SCS/SB 163 (2025), SB 264 (2025), HB 43 (2025), SS#2/SCS/HB 199 (2025), HB 464 (2025), SCS/HB 629 (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).

STATE TAX COMMISSION EQUALIZATION ORDERS

This act provides that a county shall have sixty days to comply with an order of the State Tax Commission that reduces the county's final assessed valuations. The Commission may grant one extension of thirty days, after which the county shall be deemed to be noncompliant. The Commission may direct the Director of Revenue to withhold up to one hundred percent of local sales and use tax revenues due to such noncompliant county until a determination is made by the Commission that the county has come into compliance with the Commission's order.

A noncompliant county may seek judicial review of the Commission's determination of noncompliance. If the court finds in favor of the county, the withheld moneys shall be returned to the county with interest.

Local sales and use taxes withheld by the Director of Revenue, shall be deposited into the "County Assessment Noncompliance Trust Fund", which is created by the act. (Section 138.425)

This provision is identical to HCS/HB 999 (2025).

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).

TRANSPORTATION DEVELOPMENT DISTRICTS

Current law requires a transportation development district (TDD) to submit a proposed project to the Missouri Highways and Transportation Commission, or to the local transportation authority, as applicable, for approval prior to the construction or funding of any project. This act requires the Missouri Highways and Transportation Commission, or the local transportation authority, as applicable, to approve such projects with a two-thirds majority vote if the proposed project utilizes a sales tax as a proposed funding mechanism. (Section 238.225)

The act also provides that all property owned by a non-profit shall be exempt from any property tax or special assessment levied by such a district. (Sections 238.230 and 238.232)

These provisions are identical to provisions in HCS/HB 119 (2025) and HCS/HB 2058 (2024), and are substantially similar to provisions in SS#2/SCS/HB 199 (2025) and SB 919 (2024).

JOSH NORBERG