HB 999 Missouri House · 2025 Regular Session

Modifies provisions relating to the state tax commission's equalization authority and enforcement authority, authorizing withholding of certain revenues as a result of noncompliance

HB 999 gives Missouri counties 90 days to correct property valuation errors ordered by the state tax commission under state law. If counties miss this deadline, the commission can direct the state revenue department to withhold local sales tax funds equal to 110% of the improperly assessed value. Counties can regain withheld funds by fixing the error and providing verification, but receive no interest on the withheld amount. Counties also have 30 days to seek court review if they dispute the commission’s withholding determination.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2025

House Passage

Mar 2025

Senate Passage

Governor

Introduced Jan 22, 2025 Last action May 7, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

House Committee Substitute → Perfected · 5 edits

MODERATE

The bill was amended to remove repealed language and add a new section (138.425) that establishes a 90-day compliance timeline for counties when ordered by the state tax commission to adjust property valuations. It also adds enforcement mechanisms allowing the commission to withhold local sales and use tax proceeds from noncompliant counties, along with provisions for judicial review and interest on wrongfully withheld funds.

Scope change

The bill's scope changed from repealing an old section and enacting two new ones to amending chapter 138 by adding a single new section focused specifically on county compliance with valuation orders.

SCOPE

Removed language repealing section 138.390 and replaced it with language adding a new section 138.425, narrowing the bill's focus from broad property valuation rules to specific enforcement of valuation orders.

TIMELINE

Added a 90-day maximum compliance period for counties to adjust property valuations when ordered by the state tax commission, with a possible 30-day extension.

ENFORCEMENT

Added authority for the state tax commission to withhold up to 100% of local sales and use tax proceeds from counties that fail to comply with valuation orders.

REQUIREMENT

Added requirements for the commission to issue notice of withholding and provide information for counties to cure noncompliance before funds are released.

FISCAL

Added provision that interest on wrongfully withheld funds must be paid from the state legal expense fund if a court finds the commission's determination was in error.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 7, 2025

Introduced

SS Offered

lower

Apr 29, 2025

Upper · Passed

Reported Do Pass (S)

upper

Apr 10, 2025

Upper · Passed

Voted Do Pass (S)

upper

Mar 27, 2025

Upper · Passed

Public Hearing Scheduled (S) - Monday, March 31, 2025, 2:00 p.m, Senate Committee Room 2 - 1st Floor

upper

Mar 13, 2025

Committee

Second read and referred: Government Efficiency(S)

upper

Mar 6, 2025

Lower · Passed

Third Read and Passed (H) - AYES: 135 NOES: 12 PRESENT: 8

lower

Mar 4, 2025

Lower · Passed

Perfected with Amendments (H) - HA 1, adopted.

lower

Mar 4, 2025

Lower · Passed

HCS Adopted (H)

lower

Feb 20, 2025

Lower · Passed

Reported Do Pass (H) - AYES: 10 NOES: 0 PRESENT: 0

lower

Feb 20, 2025

Lower · Passed

Voted Do Pass (H)

lower

Feb 6, 2025

Committee

Referred: Rules - Legislative(H)

lower

Feb 5, 2025

Lower · Passed

HCS Reported Do Pass (H) - AYES: 10 NOES: 0 PRESENT: 0

lower

Feb 4, 2025

Lower · Passed

HCS Voted Do Pass (H)

lower

Jan 23, 2025

Committee

Referred: Special Committee on Tax Reform(H)

lower

Jan 22, 2025

Introduced

Introduced and Read First Time (H)

lower

1 primary · 1 co-sponsor