Authorizes the "Active Teacher Property Tax Exemption Act" relating to a homestead property tax exemption for certain teachers

HB 920, the "Active Teacher Property Tax Exemption Act," would allow qualifying Missouri teachers to exempt their primary residence from real property taxes starting in 2026. It applies to active classroom teachers (including certified teachers, paraprofessionals, and special education teachers working directly in classrooms) who are employed full-time, spend at least 90% of their work time on classroom instruction, and reside in Missouri. To qualify, teachers must submit annual applications by April 1st with proof of employment, teaching certification, and residency. The exemption excludes nonteaching staff like administrators and requires verification to prevent fraud, with penalties for false claims.