MissouriAssessors would notify owners before moving real estate between tax classes
Before moving real estate between real estate tax classes, assessors would notify its recorded owner and offer an in-person meeting.
What it does
Before moving real estate into a different real estate tax class, an assessor would have to send its recorded owner written notice and offer an in-person meeting.
Up to 15 single-family homes could count as residential property when individuals, sole proprietors, partnerships, or limited liability companies rent them in whole or in part for fewer than 30 straight days and the rentals are subject to sales tax. Homes held through businesses in which an owner has a stake count toward the cap; this rule does not by itself cover corporation-owned homes.
Argument forOwners could explain how they use their property before its tax class changes, because assessors would have to offer them an in-person meeting.
Argument againstThe 15-home cap could leave some sales-taxed short-stay homes outside this residential rule, because homes held through businesses in which an owner has a stake also count.
More detail
An assessor would send written notice and offer an in-person meeting before moving real estate between real estate tax classes. This applies when an assessor plans to move real estate from one real estate tax class to another. The notice and meeting offer go to the owner listed in property records.
Up to 15 qualifying short-stay single-family homes per owner could count as residential property for taxes. This applies to single-family homes owned by individuals, sole proprietors, partnerships, or limited liability companies and rented in whole or in part for fewer than 30 straight days. The rental must be subject to sales tax. Homes held through any business in which the owner has a direct or indirect stake count toward the 15-home limit. This short-stay rule does not by itself make corporation-owned homes residential property.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 4H Second ReadLatest
- May 4Referred H Special Committee on Property TaxMinor
- Apr 30Voted Do Pass S Fiscal Oversight CommitteeMinor
- Apr 30Reported from S Fiscal Oversight Committee
- Apr 30S Third Read and PassedMajor
- Apr 30H First ReadMinor
- Apr 29Reported Truly Perfected S Rules, Joint Rules, Resolutions and Ethics Committee
- Apr 29Referred S Fiscal Oversight CommitteeMinor
- Apr 28SS for SCS S offered (Crawford)--(5988S.17F)
- Apr 28SA 1 to SS for SCS S offered & adopted (Hudson)--(5988S17.17S)
- Apr 28SA 2 to SS for SCS S offered & adopted (Beck)--(5988S17.01S)
- Apr 28SA 3 to SS for SCS S offered & adopted (Beck)--(5988S17.03S)
- Apr 28SA 4 to SS for SCS S offered & adopted (Brown-26)--(5988S17.05S)
- Apr 28SA 5 to SS for SCS S offered & defeated (Nicola)--(5988S17.09S)
- Apr 28SA 6 to SS for SCS S offered & defeated (Nicola)--(5988S17.10S)
- Apr 28SA 7 to SS for SCS S offered & defeated (Nicola)--(5988S17.18S)
- Apr 28SA 8 to SS for SCS S offered (Nicola)--(5988S17.15S)
- Apr 28Motion to lay SA on table S adopted (Coleman)Passed House
- Apr 28SA 9 to SS for SCS S offered & defeated (Nicola)--(5988S17.16S)
- Apr 28SS for SCS, as amended, S adoptedPassed Senate
- Apr 28Perfected
- Mar 30Bill Placed on Informal Calendar
- Mar 12Reported from S Select Committee on Property Taxes and the State Tax Commission Committee w/SCS
- Mar 11SCS Voted Do Pass (w/SCS SBs 1410 & 853) Select Committee on Property Taxes and the State Tax Commission Committee (5988S.07C)Minor
- Feb 11Hearing Conducted S Select Committee on Property Taxes and the State Tax Commission Committee
- Jan 27Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission CommitteeMinor
- Jan 7S First ReadMinor
- 2025
- Dec 5PrefiledIntroduced
Taxes & BudgetHousing