Modifies provisions relating to erroneous property classifications
SB 759 modifies laws related to property tax classification errors, but the provided abstract lacks specific details about the changes or affected parties. The bill's official description only states it "modifies provisions" without outlining concrete mechanisms, such as correction procedures, timelines, or who would be impacted (e.g., property owners, local governments). As it is currently in committee review (with a "Do Pass" vote by the Economic and Workforce Development Committee), no substantive policy changes are described in the available context. Without additional bill text or a detailed summary, the exact provisions or beneficiaries cannot be specified. This bill appears procedural in nature, focusing on administrative adjustments to property classification processes.
Bill status
in committee
1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 25, 2025
Last action Apr 16, 2025
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Senate Committee Substitute - Committee Version
·
4 edits
MODERATE
The bill was amended from an 'Introduced' version to a 'Senate Committee Substitute' version, which includes substantive additions to Section 138.430 regarding property tax appeals. The committee version adds detailed notice requirements for tax collectors, clarifies appeal transfer procedures, and introduces new provisions for recovering attorney's fees and damages when property is erroneously classified after January 1, 2024.
Scope change
The bill's scope expanded to include more detailed procedural requirements for tax appeals and new remedies for taxpayers facing erroneous property classifications.
REQUIREMENT
Added specific notice requirements for tax collectors when appeals are filed or transferred, including taxpayer name, appeal number, property identifiers, and assessed values.
Modified the commission's inquiry authority to include 'any other party to the appeal' and clarified decision-making procedures.
ENFORCEMENT
Added new subsection 6(2) allowing taxpayers to sue assessors for costs, attorney's fees, and 10% damages if property is erroneously classified after January 1, 2024.
TIMELINE
Added a specific effective date of January 1, 2024 for the new attorney's fee and damages recovery provisions.
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
4
Key actions
2
Committee
2
Apr 16, 2025
Upper · Passed
SCS Voted Do Pass S Economic and Workforce Development Committee (2991S.02C)
upper
Apr 9, 2025
Upper · Passed
Hearing Conducted S Economic and Workforce Development Committee
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Ben Brown
RRepublican
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