HB 2360 Missouri House · 2026 Regular Session

Authorizes charter counties and counties with an alternative form of government to establish alternative methods for property assessment and taxation

HB 2360 allows charter counties and counties with alternative government structures in Missouri to create their own property assessment and tax systems. It permits these counties to adjust how often properties are valued, set limits on value changes based on inflation or population, and determine tax calculation methods - while still following state constitutional tax uniformity rules. Counties can also require transparency measures like efficiency audits before seeking tax increases. The bill requires counties using these options to report their methods and impacts annually to the state tax commission and auditor. This directly affects eligible counties and their taxpayers by giving local governments more flexibility in managing property tax policies.
Bill status in committee 1 of 4 stages cleared
Introduction
Dec 2025
Committee Review
Floor Vote
Governor
Introduced Dec 10, 2025 Last action May 15, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
4
Key actions
0
Committee
1
May 15, 2026
Committee
Referred: Emerging Issues(H)
lower
Dec 10, 2025
Introduced
Prefiled (H)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Tricia Byrnes
Tricia Byrnes
RRepublican
MO
63