Budget & Taxes (Property Tax)

passed both · Missouri · House May 15, 2026

HB 1768: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill classifies short-term rentals as residential property, lowering property tax rates (tax relief) and clarifying tax administration for assessors, directly addressing tax classification.90% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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in committee · Missouri · House Apr 1, 2026

HB 2089: Authorizes the "Missouri Disabled Veterans Homestead Exemption"

HB 2089 creates a property tax exemption for Missouri veterans with service-connected disabilities, directly affecting qualifying veterans and their surviving spouses. The bill grants annual exemptions of $2,500 for veterans with 30-49% disability (certified by the VA) and $5,000 for those with 50-69% disability, applied to their primary residence valued under $250,000. Surviving spouses may qualify if the veteran died in service, was eligible but died before applying, or if the spouse receives VA dependency compensation. The exemption applies to tax years beginning January 1, 2027, and requires the veteran to own and reside in the property as their principal home.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemptions for disabled veterans, reducing their tax burden and aligning with tax relief indicators for lower-income groups.90% confidence ✓ VeteransSupports VeteransCreates property tax exemptions ($2.5k-$5k) for disabled veterans with service-connected disabilities, directly expanding financial benefits and reducing tax burden for qualifying veterans and surviving spouses.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Benefits Veteran Healthcare Veteran Housing

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in committee · Missouri · House May 15, 2026

HJR 138: Proposes a constitutional amendment relating to property tax exemptions for certain disabled veterans

HJR 138 proposes a constitutional amendment to expand Missouri's property tax exemption for disabled veterans. It would exempt the homestead property (primary residence) of veterans certified by the VA to receive 100% disability compensation for a service-connected injury, plus their surviving spouses who continue living in that home. The amendment repeals the current constitutional provision and replaces it with specific definitions, ensuring the exemption applies to veterans meeting federal VA criteria and extends to surviving spouses under defined conditions. This change would directly affect qualifying disabled veterans and their surviving spouses in Missouri by providing property tax relief on their primary residence.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption for disabled veterans, reducing tax liability for this group. Direct tax relief alignates with support criteria for fiscal policy.95% confidence ✓ VeteransSupports VeteransExpands property tax exemption for disabled veterans with 100% VA disability rating and surviving spouses, directly strengthening financial benefits for veterans.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Benefits

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in committee · Missouri · House Jan 15, 2026

HJR 132: Proposes a constitutional amendment that exempts buildings under construction from property taxation

HJR 132 proposes a constitutional amendment to exempt buildings under construction from property taxes. Specifically, it would exempt structures classified as "class 1 property" that are not yet usable for their intended purpose due to ongoing construction. This change would directly affect property owners and developers building new commercial or residential structures. The amendment requires voter approval through a constitutional referendum, as outlined in the bill's text.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts construction properties from property tax, reducing government revenue. Directly weakens tax base for state/local budgets.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

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in committee · Missouri · Senate Feb 11, 2026

SB 1211: Modifies provisions relating to property tax payments

This bill allows Missouri counties to let property owners pay real and personal property taxes in installments (annual, semiannual, or quarterly) instead of a single annual payment. Taxpayers pay based on the previous year's tax amount, with year-end adjustments: they pay extra if underpaid or receive a refund for overpayments (without interest). Counties must refund overpayments once per year and can charge interest only if payments are missed. It directly affects all property taxpayers in counties adopting this system, excluding financial institutions using escrow accounts for tax payments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax payment flexibility (installments) easing burden for taxpayers, aligning with fiscal responsibility and tax relief indicators in Budget & Taxes.90% confidence

Sub-Topics Property Tax

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in committee · Missouri · Senate Feb 18, 2026

SJR 102: Modifies provisions relating to taxation

This constitutional amendment, if approved by Missouri voters in 2026, would prohibit state agencies from withholding local tax revenues or imposing financial penalties on counties with property assessments below the state's maximum allowable percentage. It specifically protects counties whose assessments stay within state-determined limits, preventing actions like revenue withholding as punishment for lower valuations. The amendment would require state agencies to comply with existing assessment standards without using punitive measures against compliant counties. This change would take effect only after voter approval, as it amends Missouri's state constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents state withholding of local tax revenues for low property assessments, protecting county fiscal autonomy per tax policy indicators.90% confidence

Sub-Topics Property Tax

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in committee · Missouri · Senate Jan 27, 2026

SJR 84: Eliminates property taxes on personal property

SJR 84 would eliminate property taxes on personal property, such as vehicles, furniture, and equipment, directly affecting individuals and businesses that own these items. The bill removes the tax obligation for personal property without introducing new fees or modifying existing exemptions. This is a straightforward policy change targeting the tax treatment of movable assets, distinct from real estate taxes. The bill is currently in early legislative stages, having been prefaced in December 2025 and receiving its first reading in January 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates property taxes on personal property, providing tax relief to individuals and businesses, aligning with tax relief indicators.95% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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in committee · Missouri · House Feb 5, 2026

HJR 111: Proposes a constitutional amendment relating to property tax

HJR 111 proposes a constitutional amendment to allow specific school districts (like Kansas City Public Schools) with 1995 federal court-ordered property tax rates to set lower annual tax rates without voter approval. It requires voter approval for tax rates equal to or higher than the 1995 court rate. For 2027, districts must set tax rates to maintain 2026 revenue levels plus a Consumer Price Index-based increase. This amendment expires December 31, 2026, and applies only to districts with court-ordered levies from 1995.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows specific school districts to set lower property tax rates without voter approval, providing targeted tax relief while maintaining revenue requirements.95% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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passed · Missouri · House Mar 23, 2026

HB 1800: Changes the percentage of the cap on the inflationary growth factor for the assessment growth of real or personal property occurring within a political subdivision, defines assessment value, and adds provisions related to the sales ratio studies performed by the State Tax Commission

HB 1800 modifies Missouri's property tax system by changing the inflation-based cap on how much local governments (cities, counties, school districts) can increase property tax rates annually. It revises the calculation for the "inflationary growth factor," requiring political subdivisions to adjust tax rates to maintain the same revenue as the previous year when property values change, but within a new, lower cap on rate increases. This directly affects local governments that collect property taxes, as they must recalibrate levies to match revenue from the prior year while adhering to the updated inflation limit. The bill replaces the existing cap with a revised formula to prevent excessive annual tax rate hikes tied to property value changes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill lowers cap on annual property tax rate increases for local governments, restricting revenue growth and limiting fiscal flexibility within Budget & Taxes framework.92% confidence ✗ EducationOpposes EducationBill lowers property tax cap for school districts, restricting revenue growth amid inflation and limiting their ability to fund education programs without explicit funding increases.85% confidence

Sub-Topics Property Tax Testing & Assessment

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in committee · Missouri · House Apr 29, 2026

HB 1759: Modifies provisions relating to personal property assessments

HB 1759 modifies how Missouri counties assess personal and real property taxes. It lowers the personal property assessment rate from 33.3% to 30% of current market value for most properties starting in 2027, while maintaining specific lower rates for items like solar panels (5%), historic vehicles (5%), and agricultural crops (0.5%). The bill also updates real property assessment rules, including a provision reducing assessments for airport-related properties where private parties funded improvements. These changes directly affect property owners, county assessors, and local governments managing tax assessments across Missouri.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers personal property tax rate from 33.3% to 30% for most properties, providing tax relief per topic indicators.95% confidence ✓ EnergySupports EnergyMaintains 5% property tax rate for solar panels, incentivizing renewable energy adoption without restricting energy policies.95% confidence

Sub-Topics Property Tax Solar

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