Maddy summaryHB 3164 modifies how Missouri's State Tax Commission classifies property and equalizes valuations across counties. It requires the Commission to first categorize real estate (as urban lots or farmland) and tangible personal property (like machinery, livestock, or vehicles), then use statistical ratio studies to adjust county valuations. If a county's valuation for a property class is below 70% of true market value (or above 100%) based on specific statistical thresholds, the Commission must adjust it to reflect true value. This bill directly affects local tax assessments and county tax systems by standardizing the valuation process, without changing tax rates or creating new taxes.

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Maddy summaryHB 3476 modifies how Missouri counties calculate property taxes for real and personal property. It changes the assessment rate for personal property to use a "base year value" starting January 1, 2027, and reduces taxes for solar equipment installed before August 2022 to 5% of value. The bill also adjusts airport-related property assessments by subtracting costs paid by non-government parties for improvements after 2008. Property owners, counties, and the City of St. Louis are directly affected, with assessments now tied to a biennial cycle (odd-year valuations applied in the following even year). Key provisions include updated tax rates for specific property types like agricultural crops (0.5%) and livestock (12%), alongside new rules for computer-assessed properties.
Maddy summaryHB 3036 would allow the city of Knob Noster to impose a 5% tax on short-term hotel or campground stays (31 days or less per quarter) if approved by voters. The tax would be added to nightly charges, billed separately, and used for general city funds like roads or services. It requires a voter referendum at a general election, with the tax only taking effect if a majority votes "yes." The bill does not change current tax rules but authorizes a new revenue source pending community approval.
Maddy summaryHB 2709 modifies how local governments adjust property tax rates when property valuations change. It requires counties, school districts, and other political subdivisions to revise tax rates for each property subclass (e.g., residential, commercial) whenever assessed values shift, ensuring they collect roughly the same tax revenue as the previous year - excluding new construction. The bill sets limits: tax rates cannot exceed the highest voter-approved rate from the 1980s (adjusted for inflation), and annual rate increases are capped at the consumer price index or 5%, whichever is lower. This directly affects local governments that collect property taxes, ensuring revenue stability while preventing unchecked rate hikes.
Maddy summaryHB 2195 requires Missouri public high schools (grades 9-12) to offer a state-approved driver education program as a graduation requirement starting in the 2027-28 school year. The program teaches safe driving knowledge - covering graduated licensing rules, distracted driving risks, proper traffic stop procedures, and current safety data - without requiring students to operate vehicles. Schools may integrate this content into existing courses, and districts must use vetted sample lessons from the state. This directly affects all Missouri public high school students seeking graduation, focusing on practical safety education rather than hands-on driving practice.
Maddy summaryHB 3496 replaces Missouri's existing salary schedules for county commissioners with new rates based on county assessed valuation. It establishes two distinct salary structures: one for current commissioners (using 1997 valuation benchmarks) and a revised schedule for commissioners elected after August 28, 2026, with higher rates across all valuation tiers. The bill also requires commissioners to complete 20 hours of annual approved training to receive $2,000 of their salary, contingent on professional association approval. This directly affects county commissioners in non-charter counties, modifying their compensation structure and adding a training requirement for a portion of their pay.
Maddy summaryHB 3035 modifies how Missouri assessors value taxable property, primarily affecting property owners and local governments. It establishes a 5% assessment rate for historic motor vehicles (registered under §301.131) and certain older aircraft, while adjusting airport-related property valuations to subtract costs paid by non-government parties for improvements after 2007. The bill also requires counties to use a two-year assessment cycle (odd/even years) and submit annual maintenance plans to the state tax commission for approval. These changes directly impact property tax calculations for specific categories of real and personal property across Missouri.
Maddy summaryHB 1497 adjusts how local governments in Missouri (like counties and school districts) set property tax rates when property values change. It requires these entities to revise tax rates to maintain the same total revenue from property taxes as the previous year, without exceeding the highest voter-approved rate from prior years. The bill establishes specific formulas for calculating these adjustments, including limits based on inflation (capped at the Consumer Price Index or 5%) and rules for handling property reassessments or value changes. This directly affects all political subdivisions that levy property taxes, ensuring revenue stability while preventing automatic rate increases beyond voter-approved ceilings.
Maddy summaryHB 776 updates how Missouri counties assess property taxes, primarily affecting property owners and county assessors. It sets specific assessment percentages for different property types, including 5% for historic motor vehicles (registered under Section 301.131), 12% for livestock and farm machinery, and 19% for residential real property. The bill also clarifies valuation rules for improvements on airport property and requires counties to submit two-year assessment maintenance plans for approval. These changes standardize how property values are calculated and reported annually, directly impacting tax bills for homeowners, farmers, and businesses owning taxable property.
Maddy summaryHB 1192 would allow the city of Knob Noster to impose a 5% tax on hotel, motel, and campground stays for transient guests (those staying 31 days or less per quarter) if voters approve it. The tax would be added separately to guest bills and used for the city's general revenue, not specific projects. It requires a voter referendum at a state election, with the tax only taking effect if a majority approves the specific rate. The bill is currently pending in committee (referred to Emerging Issues on May 15, 2025), as it does not authorize the tax itself but sets the framework for voter approval.