Select Committee on Property Taxes and the State Tax Commission

SJR 111 proposes a constitutional amendment modifying Missouri's real property tax rules. It would allow school districts with 1995 federal court-ordered property tax levies to lower their rates (with voter approval needed to raise rates back to the court level), ending this provision by December 31, 2026. It also requires counties to get voter approval for most tax increases and adjusts tax limits based on property valuation changes and the Consumer Price Index. This amendment must be approved by Missouri voters in the 2026 election to take effect.

SB 919 revises Missouri's property tax classification system by redefining key terms in Sections 137.016 and 137.115. It clarifies what counts as "residential property" (including manufactured home parks and owner-occupied bed-and-breakfasts with ≤6 rooms), "agricultural property" (adding urban community gardens and sawmills), and "utility/industrial property." The bill also adds a specific mechanism allowing local governments to adjust property tax levies to recoup revenue losses when multi-unit residential properties (5+ units) change classification. This directly affects property owners, local tax assessors, and municipalities managing property tax revenue.

Based solely on the provided context, a detailed summary cannot be generated. The bill title ("Modifies provisions relating to the calculation of property tax levies") and abstract offer no specific details about *what* is modified, who is affected, or the key mechanisms. The only concrete information is the bill's current status (first read on 2026-02-26). Without additional context describing the specific changes to tax calculation methods, affected entities, or provisions, a factual summary meeting the requested criteria cannot be provided.

SB 1784, titled "Modifies provisions relating to taxation of property," has been introduced but lacks specific details in the provided context. The abstract states it alters property tax rules without clarifying which provisions are changed, who would be affected, or the exact mechanisms proposed. Without additional information on the bill's content, a substantive summary cannot be created. The bill was first read in the Senate on February 26, 2026. For a complete understanding, the full bill text would be required.

The provided context does not include specific details about SB 1727's provisions, mechanisms, or affected parties beyond its title and the fact that it was introduced on February 25, 2026. Without concrete information on *how* the bill modifies property tax payment rules (e.g., deadlines, payment methods, exemptions), a factual summary cannot be generated. The official abstract ("Modifies provisions relating to property tax payments") is too vague to describe key mechanisms or impacts. Therefore, a summary meeting the requested criteria cannot be created from the available information.