HB 1768 Missouri House · 2026 Regular Session

Modifies provisions relating to the classification of certain residential real property used for short-term rentals

This bill clarifies that single-family homes rented for less than 30 consecutive days (subject to sales tax) must be classified as residential property for tax purposes, not as "transient housing." It explicitly defines "transient housing" as rentals where rent receipts are subject to sales tax, excluding short-term home rentals. This affects property owners and local tax assessors who must apply this classification when determining property tax rates. The change ensures short-term rentals are taxed under residential rates rather than commercial rates, without altering rental regulations or tenant rights.
Bill status passed both 4 of 5 stages cleared
Introduction
Dec 2025
Committee Review
May 2026
House Passage
Apr 2026
Senate Passage
May 2026
Governor
Introduced Dec 1, 2025 Last action May 15, 2026
Maddy AI version diff · 4 comparisons

What changed between versions

Senate Committee Substitute Senate Substitute (Senate Floor Substitute) · 5 edits
MODERATE
The bill was significantly expanded from a single property classification change to a comprehensive tax overhaul repealing and replacing nineteen different statutes. The new version adds strict training requirements for property assessors, limits how political subdivisions can advertise tax measures, and redefines residential property to include short-term rentals while removing protections for corporations. It also introduces new sections on ballot measure labeling and agricultural property definitions.
Scope change
The bill's scope expanded from a narrow focus on residential property classification to a broad legislative package affecting property assessment qualifications, political advertising rules, ballot measure formatting, and multiple tax-related statutes.
REQUIREMENT

New mandatory training hours and certification requirements were added for property assessors, including a specific 40-hour training mandate for newly elected officials.

ENFORCEMENT

New restrictions were added preventing political subdivisions from advertising proposed tax measures as 'not increasing taxes' unless specific conditions regarding tax rate changes are met.

TECHNICAL

New rules were added requiring election authorities to label ballot measures numerically or alphabetically rather than using descriptive text.

DEFINITION

The definition of 'residential property' was modified to include single-family homes leased for less than thirty days, while simultaneously removing a clause that previously excluded properties owned by corporations.

SCOPE

The bill now repeals and replaces nineteen separate tax statutes instead of just one, covering a much wider range of tax administration and revenue issues.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
41
Key actions
14
Committee
16
Amendments
1
May 15, 2026
Committee
Referred: Fiscal Review(H)
lower
May 15, 2026
Introduced
Reported to the House with... (H) - SS SCS, as amended
lower
May 15, 2026
Upper · Passed
Third Read and Passed with Amendments (S) - SA 1 - AYES: 27 NOES: 0 PRESENT: 0
upper
May 15, 2026
Upper · Passed
SS Adopted (S)
upper
May 15, 2026
Introduced
SS Offered
lower
May 7, 2026
Upper · Passed
Reported Do Pass (S)
upper
May 6, 2026
Upper · Passed
Voted Do Pass (S)
upper
Apr 29, 2026
Committee
Referred: Fiscal Oversight(S)
upper
Apr 28, 2026
Upper · Passed
SCS Reported Do Pass (S)
upper
Apr 20, 2026
Upper · Passed
SCS Voted Do Pass (S)
upper
Apr 8, 2026
Committee
Second read and referred: Local Government, Elections and Pensions(S)
upper
Apr 2, 2026
Lower · Passed
Third Read and Passed (H) - AYES: 110 NOES: 35 PRESENT: 4
lower
Mar 31, 2026
Lower · Passed
Reported Do Pass (H) - AYES: 7 NOES: 0 PRESENT: 0
lower
Mar 31, 2026
Lower · Passed
Voted Do Pass (H)
lower
Mar 26, 2026
Committee
Referred: Fiscal Review(H)
lower
Mar 25, 2026
Lower · Passed
HCS Adopted (H)
lower
Mar 11, 2026
Lower · Passed
Reported Do Pass (H) - AYES: 8 NOES: 0 PRESENT: 2
lower
Mar 10, 2026
Lower · Passed
Voted Do Pass (H)
lower
Mar 4, 2026
Committee
Referred: Rules - Legislative(H)
lower
Mar 4, 2026
Lower · Passed
HCS Reported Do Pass (H) - AYES: 12 NOES: 0 PRESENT: 3
lower
Feb 17, 2026
Lower · Passed
HCS Voted Do Pass (H)
lower
Jan 29, 2026
Committee
Referred: Special Committee on Property Tax Reform(H)
lower
Dec 1, 2025
Introduced
Prefiled (H)
lower
1 primary · 5 co-sponsors

Sponsors