SB 1410 — Modifies provisions relating to property taxes

SS SCS SBs 1410 & 853 5 2.

Pursuant to Article X of the state Constitution, any taxing district may adjust its operating levy to recoup any loss of property tax revenue, except revenues from the surtax imposed pursuant to Article X, Subsection 2 of Section 6 of the Constitution, as the result of changing the classification of structures intended to be used for residential living by human occupants which contain five or more dwelling units if such adjustment of the levy does not exceed the highest tax rate in effect subsequent to the 1980 tax year.

For purposes of this section, loss in revenue shall include the difference between the revenue that would have been collected on such property under its classification prior to enactment of this section and the amount to be collected under its classification under this section.

The county assessor of each county or city not within a county shall provide information to each taxing district within its boundaries regarding the difference in assessed valuation of such property as the result of such change in classification.

3.

All reclassification of property as the result of changing the classification of structures intended to be used for residential living by human occupants which contain five or more dwelling units shall apply to assessments made after December 31, 1994.

4.

Where real property is used or held for use for more than one purpose and such uses result in different classifications, the county assessor shall allocate to each classification the percentage of the true value in money of the property devoted to each use;

except that, where agricultural and horticultural property, as defined in this section, also contains a dwelling unit or units, the farm dwelling, appurtenant residential-related structures and up SS SCS SBs 1410 & 853 6 to five acres immediately surrounding such farm dwelling shall be residential property, as defined in this section, provided that the portion of property used or held for use as an urban and community garden shall not be residential property.

This subsection shall not apply to any reliever airport.

5.

All real property which is vacant, unused, or held for future use;

which is used for a private club, a not-for- profit or other nonexempt lodge, club, business, trade, service organization, or similar entity;

or for which a determination as to its classification cannot be made under the definitions set out in subsection 1 of this section, shall be classified according to its immediate most suitable economic use, which use shall be determined after consideration of:

(1) Immediate prior use, if any, of such property;

(2) Location of such property;

(3) Zoning classification of such property;

except that, such zoning classification shall not be considered conclusive if, upon consideration of all factors, it is determined that such zoning classification does not reflect the immediate most suitable economic use of the property;

(4) Other legal restrictions on the use of such property;

(5) Availability of water, electricity, gas, sewers, street lighting, and other public services for such property;

(6) Size of such property;

(7) Access of such property to public thoroughfares;

and (8) Any other factors relevant to a determination of the immediate most suitable economic use of such property.

SS SCS SBs 1410 & 853 7 6.

All lands classified as forest croplands shall not, for taxation purposes, be classified as subclass (1), subclass (2), or subclass (3) real property, as such classes are prescribed in Section 4(b) of Article X of the Missouri Constitution and defined in this section, but shall be taxed in accordance with the laws enacted to implement Section 7 of Article X of the Missouri Constitution.

7.

An assessor shall not reclassify any real property from one subclass of real property to another subclass of real property without first providing written notice to the owner of record of such property and offering an opportunity for an in-person consultation with the owner of record.

137.067.

Notwithstanding any other provision of law to the contrary, any ballot measure seeking approval to add, change, or modify a tax on residential real property shall express the effect of the proposed change within the ballot language in terms of the change in real dollars owed per one hundred thousand dollars of a property's market valuation.

137.073.

1.

As used in this section, the following terms mean:

(1) "General reassessment", changes in value, entered in the assessor's books, of a substantial portion of the parcels of real property within a county resulting wholly or partly from reappraisal of value or other actions of the assessor or county equalization body or ordered by the state tax commission or any court;

(2) "Tax rate", "rate", or "rate of levy", singular or plural, includes the tax rate for each purpose of taxation of property a taxing authority is authorized to levy without a vote and any tax rate authorized by election, including bond interest and sinking fund;

SS SCS SBs 1410 & 853 8 (3) "Tax rate ceiling", a tax rate as revised by the taxing authority to comply with the provisions of this section or when a court has determined the tax rate;

except that, other provisions of law to the contrary notwithstanding, a school district may levy the operating levy for school purposes required for the current year pursuant to subsection 2 of section 163.021, less all adjustments required pursuant to Article X, Section 22 of the Missouri Constitution, if such tax rate does not exceed the highest tax rate in effect subsequent to the 1980 tax year.

This is the maximum tax rate that may be levied, unless a higher tax rate ceiling is approved by voters of the political subdivision as provided in this section;

(4) "Tax revenue", when referring to the previous year, means the actual receipts from ad valorem levies on all classes of property, including state-assessed property, in the immediately preceding fiscal year of the political subdivision, plus an allowance for taxes billed but not collected in the fiscal year and plus an additional allowance for the revenue which would have been collected from property which was annexed by such political subdivision but which was not previously used in determining tax revenue pursuant to this section.

The term "tax revenue" shall not include any receipts from ad valorem levies on any property of a railroad corporation or a public utility, as these terms are defined in section 386.020, which were assessed by the assessor of a county or city in the previous year but are assessed by the state tax commission in the current year.

All school districts and those counties levying sales taxes pursuant to chapter 67 shall include in the calculation of tax revenue an amount equivalent to that by which they reduced property tax levies SS SCS SBs 1410 & 853 9 as a result of sales tax pursuant to section 67.505 and section 164.013 [or as excess home dock city or county fees as provided in subsection 4 of section 313.820] in the immediately preceding fiscal year but not including any amount calculated to adjust for prior years.

For purposes of political subdivisions which were authorized to levy a tax in the prior year but which did not levy such tax or levied a reduced rate, the term "tax revenue", as used in relation to the revision of tax levies mandated by law, shall mean the revenues equal to the amount that would have been available if the voluntary rate reduction had not been made.

2.

(1) Whenever changes in assessed valuation are entered in the assessor's books for any personal property, in the aggregate, or for any subclass of real property as such subclasses are established in Section 4(b) of Article X of the Missouri Constitution and defined in section 137.016, the county clerk in all counties and the assessor of St.

Louis City shall notify each political subdivision wholly or partially within the county or St.

Louis City of the change in valuation of each subclass of real property, individually, and personal property, in the aggregate, exclusive of new construction and improvements.

All political subdivisions shall immediately revise the applicable rates of levy for each purpose for each subclass of real property, individually, and personal property, in the aggregate, for which taxes are levied to the extent necessary to produce from all taxable property, exclusive of new construction and improvements, substantially the same amount of tax revenue as was produced in the previous year for each subclass of real property, individually, and personal property, in the aggregate, except that the rate SS SCS SBs 1410 & 853 10 shall not exceed the greater of the most recent voter- approved rate or the most recent voter-approved rate as adjusted under subdivision (2) of subsection 5 of this section.

(2) Any political subdivision that has received approval from voters for a tax increase after August 27, 2008, may levy a rate to collect substantially the same amount of tax revenue as the amount of revenue that would have been derived by applying the voter-approved increased tax rate ceiling to the total assessed valuation of the political subdivision as most recently certified by the city or county clerk on or before the date of the election in which such increase is approved, increased by the percentage increase in the consumer price index, as provided by law, except that the [rate] rates of levy for each subclass of real property, individually, and personal property, in the aggregate, shall not exceed the greater of the most recent voter-approved rate or the most recent voter-approved rate as adjusted under subdivision (2) of subsection 5 of this section.

Such tax revenue shall not include any receipts from ad valorem levies on any real property which was assessed by the assessor of a county or city in such previous year but is assessed by the assessor of a county or city in the current year in a different subclass of real property.

(3) Where the taxing authority is a school district for the purposes of revising the applicable rates of levy for each subclass of real property, the tax revenues from state-assessed railroad and utility property shall be apportioned and attributed to each subclass of real property based on the percentage of the total assessed valuation of SS SCS SBs 1410 & 853 11 the county that each subclass of real property represents in the current [taxable] tax year.

(4) As provided in Section 22 of Article X of the constitution, a political subdivision may also revise each levy to allow for inflationary assessment growth occurring within the political subdivision.

The inflationary growth factor for any such subclass of real property or personal property shall be limited to the actual assessment growth in such subclass or class, exclusive of new construction and improvements, and exclusive of the assessed value on any real property which was assessed by the assessor of a county or city in the current year in a different subclass of real property, but not to exceed the consumer price index or five percent, whichever is lower.

Should the tax revenue of a political subdivision from the various tax rates determined in this subsection be different than the tax revenue that would have been determined from a single tax rate as calculated pursuant to the method of calculation in this subsection prior to January 1, 2003, then the political subdivision shall revise the tax rates of those subclasses of real property, individually, and/or personal property, in the aggregate, [in which there is a tax rate reduction,] pursuant to the provisions of this subsection.

Such revision shall yield an amount equal to such difference and shall be apportioned among such subclasses of real property, individually, and/or personal property, in the aggregate, based on the relative assessed valuation of the class or subclasses of property experiencing a tax rate reduction.

Such revision in the tax rates of each class or subclass shall be made by computing the percentage of current year adjusted assessed valuation of each class or subclass with a tax rate reduction to the total current year adjusted SS SCS SBs 1410 & 853 12 assessed valuation of the class or subclasses with a tax rate reduction, multiplying the resulting percentages by the revenue difference between the single rate calculation and the calculations pursuant to this subsection and dividing by the respective adjusted current year assessed valuation of each class or subclass to determine the adjustment to the rate to be levied upon each class or subclass of property.

The adjustment computed herein shall be multiplied by one hundred, rounded to four decimals in the manner provided in this subsection, and added to the initial rate computed for each class or subclass of property.

For school districts that levy separate tax rates on each subclass of real property and personal property in the aggregate, if voters approved a ballot before January 1, 2011, that presented separate stated tax rates to be applied to the different subclasses of real property and personal property in the aggregate, or increases the separate rates that may be levied on the different subclasses of real property and personal property in the aggregate by different amounts, the tax rate that shall be used for the single tax rate calculation shall be a blended rate, calculated in the manner provided under subdivision (1) of subsection 6 of this section.

(5) Notwithstanding any provision of this subsection to the contrary, no revision to the rate of levy for personal property shall cause such levy to increase over the levy for personal property from the prior year.

3.

(1) Where the taxing authority is a school district, it shall be required to revise the rates of levy to the extent necessary to produce from all taxable property, including state-assessed railroad and utility property, which shall be separately estimated in addition to SS SCS SBs 1410 & 853 13 other data required in complying with section 164.011, substantially the amount of tax revenue permitted in this section.

In the year following tax rate reduction, the tax rate ceiling may be adjusted to offset such district's reduction in the apportionment of state school moneys due to its reduced tax rate.

However, in the event any school district, in calculating a tax rate ceiling pursuant to this section, requiring the estimating of effects of state- assessed railroad and utility valuation or loss of state aid, discovers that the estimates used result in receipt of excess revenues, which would have required a lower rate if the actual information had been known, the school district shall reduce the tax rate ceiling in the following year to compensate for the excess receipts, and the recalculated rate shall become the tax rate ceiling for purposes of this section.

(2) For any political subdivision which experiences a reduction in the amount of assessed valuation relating to a prior year, due to decisions of the state tax commission or a court pursuant to sections 138.430 to 138.433, or due to clerical errors or corrections in the calculation or recordation of any assessed valuation:

(a) Such political subdivision may revise the tax rate ceiling for each purpose it levies taxes to compensate for the reduction in assessed value occurring after the political subdivision calculated the tax rate ceiling for the particular subclass of real property or for personal property, in the aggregate, in a prior year.

Such revision by the political subdivision shall be made at the time of the next calculation of the tax rate for the particular subclass of real property or for personal property, in the aggregate, after the reduction in assessed valuation has SS SCS SBs 1410 & 853 14 been determined and shall be calculated in a manner that results in the revised tax rate ceiling being the same as it would have been had the corrected or finalized assessment been available at the time of the prior calculation;

(b) In addition, for up to three years following the determination of the reduction in assessed valuation as a result of circumstances defined in this subdivision, such political subdivision may levy a tax rate for each purpose it levies taxes above the revised tax rate ceiling provided in paragraph (a) of this subdivision to recoup any revenues it was entitled to receive had the corrected or finalized assessment been available at the time of the prior calculation.

4.

(1) In order to implement the provisions of this section and Section 22 of Article X of the Constitution of Missouri, the term improvements shall apply to both real and personal property.

In order to determine the value of new construction and improvements, each county assessor shall maintain a record of real property valuations in such a manner as to identify each year the increase in valuation for each political subdivision in the county as a result of new construction and improvements.

The value of new construction and improvements shall include the additional assessed value of all improvements or additions to real property which were begun after and were not part of the prior year's assessment, except that the additional assessed value of all improvements or additions to real property which had been totally or partially exempt from ad valorem taxes pursuant to sections 99.800 to 99.865, sections 135.200 to 135.255, and section 353.110 shall be included in the value of new construction and improvements when the property becomes totally or partially subject to assessment SS SCS SBs 1410 & 853 15 and payment of all ad valorem taxes.

The aggregate increase in valuation of personal property for the current year over that of the previous year is the equivalent of the new construction and improvements factor for personal property.

Notwithstanding any opt-out implemented pursuant to subsection 14 of section 137.115, the assessor shall certify the amount of new construction and improvements and the amount of assessed value on any real property which was assessed by the assessor of a county or city in such previous year but is assessed by the assessor of a county or city in the current year in a different subclass of real property separately for each of the three subclasses of real property for each political subdivision to the county clerk in order that political subdivisions shall have this information for the purpose of calculating tax rates pursuant to this section and Section 22, Article X, Constitution of Missouri.

In addition, the state tax commission shall certify each year to each county clerk the increase in the general price level as measured by the Consumer Price Index for All Urban Consumers for the United States, or its successor publications, as defined and officially reported by the United States Department of Labor, or its successor agency.

The state tax commission shall certify the increase in such index on the latest twelve-month basis available on February first of each year over the immediately preceding prior twelve-month period in order that political subdivisions shall have this information available in setting their tax rates according to law and Section 22 of Article X of the Constitution of Missouri.

For purposes of implementing the provisions of this section and Section 22 of Article X of the Missouri SS SCS SBs 1410 & 853 16 Constitution, the term "property" means all taxable property, including state-assessed property.

(2) Each political subdivision required to revise rates of levy pursuant to this section or Section 22 of Article X of the Constitution of Missouri shall calculate each tax rate it is authorized to levy and, in establishing each tax rate, shall consider each provision for tax rate revision provided in this section and Section 22 of Article X of the Constitution of Missouri, separately and without regard to annual tax rate reductions provided in section 67.505 and section 164.013.

Each political subdivision shall set each tax rate it is authorized to levy using the calculation that produces the lowest tax rate ceiling.

It is further the intent of the general assembly, pursuant to the authority of Section 10(c) of Article X of the Constitution of Missouri, that the provisions of such section be applicable to tax rate revisions mandated pursuant to Section 22 of Article X of the Constitution of Missouri as to reestablishing tax rates as revised in subsequent years, enforcement provisions, and other provisions not in conflict with Section 22 of Article X of the Constitution of Missouri.

Annual tax rate reductions provided in section 67.505 and section 164.013 shall be applied to the tax rate as established pursuant to this section and Section 22 of Article X of the Constitution of Missouri, unless otherwise provided by law.

5.

(1) In all political subdivisions, the tax rate ceiling established pursuant to this section shall not be increased unless approved by a vote of the people.

Approval of the higher tax rate shall be by at least a majority of votes cast.

When a proposed higher tax rate requires approval by more than a simple majority pursuant to any SS SCS SBs 1410 & 853 17 provision of law or the constitution, the tax rate increase must receive approval by at least the majority required.

(2) When voters approve an increase in the tax rate, the amount of the increase shall be added to the tax rate ceiling as calculated pursuant to this section to the extent the total rate does not exceed any maximum rate prescribed by law.

If a ballot question presents a stated tax rate for approval rather than describing the amount of increase in the question, the stated tax rate approved shall be adjusted as provided in this section and, so adjusted, shall be the current tax rate ceiling.

The increased tax rate ceiling as approved shall be adjusted such that when applied to the current total assessed valuation of the political subdivision, excluding new construction and improvements since the date of the election approving such increase, the revenue derived from the adjusted tax rate ceiling is equal to the sum of:

the amount of revenue which would have been derived by applying the voter-approved increased tax rate ceiling to total assessed valuation of the political subdivision, as most recently certified by the city or county clerk on or before the date of the election in which such increase is approved, increased by the percentage increase in the consumer price index, as provided by law.

Such adjusted tax rate ceiling may be applied to the total assessed valuation of the political subdivision at the setting of the next tax rate.

If a ballot question presents a phased-in tax rate increase, upon voter approval, each tax rate increase shall be adjusted in the manner prescribed in this section to yield the sum of:

the amount of revenue that would be derived by applying such voter-approved increased rate to the total assessed valuation, as most recently certified by the city or county clerk on or before SS SCS SBs 1410 & 853 18 the date of the election in which such increase was approved, increased by the percentage increase in the consumer price index, as provided by law, from the date of the election to the time of such increase and, so adjusted, shall be the current tax rate ceiling.

(3) The provisions of subdivision (2) of this subsection notwithstanding, if, prior to the expiration of a temporary levy increase, voters approve a subsequent levy increase, the new tax rate ceiling shall remain in effect only until such time as the temporary levy expires under the terms originally approved by a vote of the people, at which time the tax rate ceiling shall be decreased by the amount of the temporary levy increase.

If, prior to the expiration of a temporary levy increase, voters of a political subdivision are asked to approve an additional, permanent increase to the political subdivision's tax rate ceiling, voters shall be submitted ballot language that clearly indicates that if the permanent levy increase is approved, the temporary levy shall be made permanent.

(4) The governing body of any political subdivision may levy a tax rate lower than its tax rate ceiling and may, in a nonreassessment year, increase that lowered tax rate to a level not exceeding the tax rate ceiling without voter approval in the manner provided under subdivision [(4)] (5) of this subsection.

Nothing in this section shall be construed as prohibiting a political subdivision from voluntarily levying a tax rate lower than that which is required under the provisions of this section or from seeking voter approval of a reduction to such political subdivision's tax rate ceiling.

[(4)] (5) In a year of general reassessment, a governing body whose tax rate is lower than its tax rate SS SCS SBs 1410 & 853 19 ceiling shall revise its tax rate pursuant to the provisions of subsection 4 of this section as if its tax rate was at the tax rate ceiling.

In a year following general reassessment, if such governing body intends to increase its tax rate, the governing body shall conduct a public hearing, and in a public meeting it shall adopt an ordinance, resolution, or policy statement justifying its action prior to setting and certifying its tax rate.

The provisions of this subdivision shall not apply to any political subdivision which levies a tax rate lower than its tax rate ceiling solely due to a reduction required by law resulting from sales tax collections.

The provisions of this subdivision shall not apply to any political subdivision which has received voter approval for an increase to its tax rate ceiling subsequent to setting its most recent tax rate.

(6) (a) As used in this subdivision, the following terms mean:

a.

"Current tax rate ceiling", the tax rate ceiling in effect before the voters approve a higher tax rate;

b.

"Increased tax rate ceiling", the new tax rate ceiling in effect after the voters approve a higher tax rate.

(b) Notwithstanding any other provision of law to the contrary, when the required majority of voters in a political subdivision passes an increase in the political subdivision's tax rate, the political subdivision shall use the current tax rate ceiling and the increase approved by the voters in establishing the rates of levy for the tax year immediately following the election.

(c) If the assessed valuation of real property in such political subdivision is reduced in such tax year immediately following the election, such political subdivision may raise its rates of levy so that the revenue SS SCS SBs 1410 & 853 20 received from its local real property tax rates equals the amount the political subdivision would have received from the increased rates of levy had there been no reduction in the assessed valuation of real property in the political subdivision.

6.

(1) For the purposes of calculating state aid for public schools pursuant to section 163.031, each taxing authority which is a school district shall determine its proposed tax rate as a blended rate of the classes or subclasses of property.

Such blended rate shall be calculated by first determining the total tax revenue of the property within the jurisdiction of the taxing authority, which amount shall be equal to the sum of the products of multiplying the assessed valuation of each class and subclass of property by the corresponding tax rate for such class or subclass, then dividing the total tax revenue by the total assessed valuation of the same jurisdiction, and then multiplying the resulting quotient by a factor of one hundred.

Where the taxing authority is a school district, such blended rate shall also be used by such school district for calculating revenue from state-assessed railroad and utility property as defined in chapter 151 and for apportioning the tax rate by purpose.

(2) Each taxing authority proposing to levy a tax rate in any year shall notify the clerk of the county commission in the county or counties where the tax rate applies of its tax rate ceiling and its proposed tax rate.

Each taxing authority shall express its proposed tax rate in a fraction equal to the nearest one-tenth of a cent, unless its proposed tax rate is in excess of one dollar, then one/one- hundredth of a cent.

If a taxing authority shall round to one/one-hundredth of a cent, it shall round up a fraction SS SCS SBs 1410 & 853 21 greater than or equal to five/one-thousandth of one cent to the next higher one/one-hundredth of a cent;

if a taxing authority shall round to one-tenth of a cent, it shall round up a fraction greater than or equal to five/one-hundredths of a cent to the next higher one-tenth of a cent.

Any taxing authority levying a property tax rate shall provide data, in such form as shall be prescribed by the state auditor by rule, substantiating such tax rate complies with Missouri law.

All forms for the calculation of rates pursuant to this section shall be promulgated as a rule and shall not be incorporated by reference.

The state auditor shall promulgate rules for any and all forms for the calculation of rates pursuant to this section which do not currently exist in rule form or that have been incorporated by reference.

In addition, each taxing authority proposing to levy a tax rate for debt service shall provide data, in such form as shall be prescribed by the state auditor by rule, substantiating the tax rate for debt service complies with Missouri law.

A tax rate proposed for annual debt service requirements will be prima facie valid if, after making the payment for which the tax was levied, bonds remain outstanding and the debt fund reserves do not exceed the following year's payments.

The county clerk shall keep on file and available for public inspection all such information for a period of three years.

The clerk shall, within three days of receipt, forward a copy of the notice of a taxing authority's tax rate ceiling and proposed tax rate and any substantiating data to the state auditor.

The state auditor shall, within fifteen days of the date of receipt, examine such information and return to the county clerk his or her findings as to compliance of the tax rate ceiling with this section and as to compliance of any SS SCS SBs 1410 & 853 22 proposed tax rate for debt service with Missouri law.

If the state auditor believes that a taxing authority's proposed tax rate does not comply with Missouri law, then the state auditor's findings shall include a recalculated tax rate, and the state auditor may request a taxing authority to submit documentation supporting such taxing authority's proposed tax rate.

The county clerk shall immediately forward a copy of the auditor's findings to the taxing authority and shall file a copy of the findings with the information received from the taxing authority.

The taxing authority shall have fifteen days from the date of receipt from the county clerk of the state auditor's findings and any request for supporting documentation to accept or reject in writing the rate change certified by the state auditor and to submit all requested information to the state auditor.

A copy of the taxing authority's acceptance or rejection and any information submitted to the state auditor shall also be mailed to the county clerk.

If a taxing authority rejects a rate change certified by the state auditor and the state auditor does not receive supporting information which justifies the taxing authority's original or any subsequent proposed tax rate, then the state auditor shall refer the perceived violations of such taxing authority to the attorney general's office and the attorney general is authorized to obtain injunctive relief to prevent the taxing authority from levying a violative tax rate.

(3) In addition to any reporting requirements provided in subdivision (2) of this subsection, for any taxing authority imposing a tax rate for debt service, in any year in which such taxing authority is required to reduce its rates of levy pursuant to this section or Section 22 of SS SCS SBs 1410 & 853 23 Article X of the Constitution of Missouri, the taxing authority shall separately report to the state auditor, on a form to be provided by the auditor, any increase in the rate of levy for debt service made during that same year.

The state auditor shall provide such data aggregated by taxing authority in an easily accessible format on the state auditor's website, and the state auditor may perform an audit on any such taxing authority to ensure compliance with the provisions of this section and Article X of the Constitution of Missouri.

(4) In the event that the taxing authority incorrectly completes the forms created and promulgated under subdivision (2) of this subsection, or makes a clerical error, the taxing authority may submit amended forms with an explanation for the needed changes.

If such amended forms are filed under regulations prescribed by the state auditor, the state auditor shall take into consideration such amended forms for the purposes of this subsection.

7.

No tax rate shall be extended on the tax rolls by the county clerk unless the political subdivision has complied with the foregoing provisions of this section.

8.

Whenever a taxpayer has cause to believe that a taxing authority has not complied with the provisions of this section, the taxpayer may make a formal complaint with the prosecuting attorney of the county.

Where the prosecuting attorney fails to bring an action within ten days of the filing of the complaint, the taxpayer may bring a civil action pursuant to this section and institute an action as representative of a class of all taxpayers within a taxing authority if the class is so numerous that joinder of all members is impracticable, if there are questions of law or fact common to the class, if the claims or defenses SS SCS SBs 1410 & 853 24 of the representative parties are typical of the claims or defenses of the class, and if the representative parties will fairly and adequately protect the interests of the class.

In any class action maintained pursuant to this section, the court may direct to the members of the class a notice to be published at least once each week for four consecutive weeks in a newspaper of general circulation published in the county where the civil action is commenced and in other counties within the jurisdiction of a taxing authority.

The notice shall advise each member that the court will exclude him or her from the class if he or she so requests by a specified date, that the judgment, whether favorable or not, will include all members who do not request exclusion, and that any member who does not request exclusion may, if he or she desires, enter an appearance.

In any class action brought pursuant to this section, the court, in addition to the relief requested, shall assess against the taxing authority found to be in violation of this section the reasonable costs of bringing the action, including reasonable attorney's fees, provided no attorney's fees shall be awarded any attorney or association of attorneys who receive public funds from any source for their services.

Any action brought pursuant to this section shall be set for hearing as soon as practicable after the cause is at issue.

9.

If in any action, including a class action, the court issues an order requiring a taxing authority to revise the tax rates as provided in this section or enjoins a taxing authority from the collection of a tax because of its failure to revise the rate of levy as provided in this section, any taxpayer paying his or her taxes when an improper rate is applied has erroneously paid his or her SS SCS SBs 1410 & 853 25 taxes in part, whether or not the taxes are paid under protest as provided in section 139.031 or otherwise contested.

The part of the taxes paid erroneously is the difference in the amount produced by the original levy and the amount produced by the revised levy.

The township or county collector of taxes or the collector of taxes in any city shall refund the amount of the tax erroneously paid.

The taxing authority refusing to revise the rate of levy as provided in this section shall make available to the collector all funds necessary to make refunds pursuant to this subsection.

No taxpayer shall receive any interest on any money erroneously paid by him or her pursuant to this subsection.

Effective in the 1994 tax year, nothing in this section shall be construed to require a taxing authority to refund any tax erroneously paid prior to or during the third tax year preceding the current tax year.

10.

Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028.

This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2004, shall be invalid and void.

137.079.

Prior to setting its [rate or] rates as required by section 137.073, each taxing authority shall exclude from its total assessed valuation seventy-two percent of the total amount of assessed value of business SS SCS SBs 1410 & 853 26 personal property that is the subject of an appeal at the state tax commission or in a court of competent jurisdiction in this state.

This exclusion shall only apply to the portion of the assessed value of business personal property that is disputed in the appeal, and shall not exclude any portion of the same property that is not disputed.

[If the taxing authority uses a multirate approach] For the purpose of setting rates as provided in section 137.073, this exclusion shall be made from the personal property class.

The state tax commission shall provide each taxing authority with the total assessed value of business personal property within the jurisdiction of such taxing authority for which an appeal is pending no later than August twentieth of each year.

Whenever any appeal is resolved, whether by final adjudication or settlement, and the result of the appeal causes money to be paid to the taxing authority, the taxing authority shall not be required to make an additional adjustment to its rate or rates due to such payment once the deadline for setting its rates, as provided by this chapter, has passed in a [taxable] tax year, but shall adjust its rate or rates due to such payment in the next rate setting cycle to offset the payment in the next [taxable] tax year.

For the purposes of this section, the term "business personal property" means tangible personal property which is used in a trade or business or used for production of income and which has a determinable life of longer than one year except that supplies used by a business shall also be considered business personal property, but shall not include livestock, farm machinery, property subject to the motor vehicle registration provisions of chapter 301, property subject to the tables provided in section 137.078, the property of rural electric cooperatives under chapter 394, SS SCS SBs 1410 & 853 27 or property assessed by the state tax commission under chapters 151, 153, and 155, section 137.022, and sections 137.1000 to 137.1030.

137.115.

1.

(1) All other laws to the contrary notwithstanding, the assessor or the assessor's deputies in all counties of this state including the City of St.

Louis shall annually make a list of all real and tangible personal property taxable in the assessor's city, county, town or district.

(2) Except as otherwise provided in subsection 3 of this section and section 137.078, the assessor shall annually assess all personal property at thirty-three and one-third percent of its true value in money as of January first of each calendar year.

(3) The assessor shall annually assess all real property, including any new construction and improvements to real property, and possessory interests in real property at the percent of its true value in money set in subsection 5 of this section.

The true value in money of any possessory interest in real property in subclass (3), where such real property is on or lies within the ultimate airport boundary as shown by a federal airport layout plan, as defined by 14 CFR 151.5, of a commercial airport having a FAR Part 139 certification and owned by a political subdivision, shall be the otherwise applicable true value in money of any such possessory interest in real property, less the total dollar amount of costs paid by a party, other than the political subdivision, towards any new construction or improvements on such real property completed after January 1, 2008, and which are included in the above-mentioned possessory interest, regardless of the year in which such costs were incurred or whether such costs were considered in any prior SS SCS SBs 1410 & 853 28 year.

The assessor shall annually assess all real property in the following manner:

new assessed values shall be determined as of January first of each odd-numbered year and shall be entered in the assessor's books;

those same assessed values shall apply in the following even-numbered year, except for new construction and property improvements which shall be valued as though they had been completed as of January first of the preceding odd-numbered year.

The assessor may call at the office, place of doing business, or residence of each person required by this chapter to list property, and require the person to make a correct statement of all taxable tangible personal property owned by the person or under his or her care, charge or management, taxable in the county.

(4) On or before January first of each even-numbered year, the assessor shall prepare and submit a two-year assessment maintenance plan to the county governing body and the state tax commission for their respective approval or modification.

The county governing body shall approve and forward such plan or its alternative to the plan to the state tax commission by February first.

If the county governing body fails to forward the plan or its alternative to the plan to the state tax commission by February first, the assessor's plan shall be considered approved by the county governing body.

If the state tax commission fails to approve a plan and if the state tax commission and the assessor and the governing body of the county involved are unable to resolve the differences, in order to receive state cost-share funds outlined in section 137.750, the county or the assessor shall petition the administrative hearing commission, by May first, to decide all matters in dispute regarding the assessment maintenance plan.

Upon agreement SS SCS SBs 1410 & 853 29 of the parties, the matter may be stayed while the parties proceed with mediation or arbitration upon terms agreed to by the parties.

The final decision of the administrative hearing commission shall be subject to judicial review in the circuit court of the county involved.

(5) In the event a valuation of subclass (1) real property or subclass (3) real property within any county with a charter form of government, or within a city not within a county, is made by a computer, computer-assisted method or a computer program, the burden of proof, supported by clear, convincing and cogent evidence to sustain such valuation, shall be on the assessor at any hearing or appeal.

In any such county, unless the assessor proves otherwise, there shall be a presumption that the assessment was made by a computer, computer-assisted method or a computer program.

Such evidence shall include, but shall not be limited to, the following, to the extent available:

[(1)] (a) The findings of the assessor based on an appraisal of the property by generally accepted appraisal techniques;

and [(2)] (b) The purchase prices from sales of at least three comparable properties and the address or location thereof.

As used in this subdivision, the word "comparable" means that:

[(a)] a.

Such sale was closed at a date relevant to the property valuation;

and [(b)] b.

Such properties are not more than one mile from the site of the disputed property, except where no similar properties exist within one mile of the disputed property, the nearest comparable property shall be used.

Such property shall be within five hundred square feet in size of the disputed property, and resemble the disputed SS SCS SBs 1410 & 853 30 property in age, floor plan, number of rooms, and other relevant characteristics.

2.

Assessors in each county of this state and the City of St.

Louis may send personal property assessment forms through the mail.

3.

The following items of personal property shall each constitute separate subclasses of tangible personal property and shall be assessed and valued for the purposes of taxation at the following percentages of their true value in money:

(1) Grain and other agricultural crops in an unmanufactured condition, one-half of one percent;

(2) Livestock, twelve percent;

(3) Farm machinery, twelve percent;

(4) Motor vehicles which are eligible for registration as and are registered as historic motor vehicles pursuant to section 301.131 and aircraft which are at least twenty-five years old and which are used solely for noncommercial purposes and are operated less than two hundred hours per year or aircraft that are home built from a kit, five percent;

(5) Poultry, twelve percent;

(6) Tools and equipment used for pollution control and tools and equipment used in retooling for the purpose of introducing new product lines or used for making improvements to existing products by any company which is located in a state enterprise zone and which is identified by any standard industrial classification number cited in subdivision (7) of section 135.200, twenty-five percent;

and (7) Solar panels, racking systems, inverters, and related solar equipment, components, materials, and supplies installed in connection with solar photovoltaic energy SS SCS SBs 1410 & 853 31 systems, as described in subdivision (46) of subsection 2 of section 144.030, that were constructed and producing solar energy prior to August 9, 2022, five percent.

4.

The person listing the property shall enter a true and correct statement of the property, in a printed blank prepared for that purpose.

The statement, after being filled out, shall be signed and either affirmed or sworn to as provided in section 137.155.

The list shall then be delivered to the assessor.

5.

(1) All subclasses of real property, as such subclasses are established in Section 4(b) of Article X of the Missouri Constitution and defined in section 137.016, shall be assessed at the following percentages of true value:

(a) For real property in subclass (1), nineteen percent;

(b) For real property in subclass (2), twelve percent;

and (c) For real property in subclass (3), thirty-two percent.

(2) A taxpayer may apply to the county assessor, or, if not located within a county, then the assessor of such city, for the reclassification of such taxpayer's real property if the use or purpose of such real property is changed after such property is assessed under the provisions of this chapter.

If the assessor determines that such property shall be reclassified, he or she shall determine the assessment under this subsection based on the percentage of the tax year that such property was classified in each subclassification.

6.

Manufactured homes, as defined in section 700.010, which are actually used as dwelling units shall be assessed at the same percentage of true value as residential real SS SCS SBs 1410 & 853 32 property for the purpose of taxation.

The percentage of assessment of true value for such manufactured homes shall be the same as for residential real property.

If the county collector cannot identify or find the manufactured home when attempting to attach the manufactured home for payment of taxes owed by the manufactured home owner, the county collector may request the county commission to have the manufactured home removed from the tax books, and such request shall be granted within thirty days after the request is made;

however, the removal from the tax books does not remove the tax lien on the manufactured home if it is later identified or found.

For purposes of this section, a manufactured home located in a manufactured home rental park, rental community or on real estate not owned by the manufactured home owner shall be considered personal property.

For purposes of this section, a manufactured home located on real estate owned by the manufactured home owner may be considered real property.

7.

Each manufactured home assessed shall be considered a parcel for the purpose of reimbursement pursuant to section 137.750, unless the manufactured home is deemed to be real estate as defined in subsection 7 of section 442.015 and assessed as a realty improvement to the existing real estate parcel.

8.

Any amount of tax due and owing based on the assessment of a manufactured home shall be included on the personal property tax statement of the manufactured home owner unless the manufactured home is deemed to be real estate as defined in subsection 7 of section 442.015, in which case the amount of tax due and owing on the assessment of the manufactured home as a realty improvement to the SS SCS SBs 1410 & 853 33 existing real estate parcel shall be included on the real property tax statement of the real estate owner.

9.

The assessor of each county and each city not within a county shall use a nationally recognized automotive trade publication such as the National Automobile Dealers' Association Official Used Car Guide, Kelley Blue Book, Edmunds, or other similar publication as the recommended guide of information for determining the true value of motor vehicles described in such publication.

The state tax commission shall [select and make available to all assessors which publication shall be used], with the assistance of the Missouri State Assessors' Association, develop the bid specifications to select and secure such publication.

The state tax commission shall secure an annual appropriation from the general assembly for the publication, and the state tax commission or the state of Missouri shall be the registered user of the publication with rights to allow all assessors access to the publication and to an online site.

The assessor of each county and each city not within a county shall use the trade-in value published in the current October issue of the publication selected by the state tax commission.

The assessor shall not use a value that is greater than the average trade-in value in determining the true value of the motor vehicle without performing a physical inspection of the motor vehicle.

For vehicles two years old or newer from a vehicle's model year, the assessor may use a value other than average without performing a physical inspection of the motor vehicle.

In the absence of a listing for a particular motor vehicle in such publication, the assessor shall use such information or publications that, in the assessor's judgment, will fairly estimate the true value in money of the motor vehicle.

For SS SCS SBs 1410 & 853 34 motor vehicles with a true value of less than fifty thousand dollars as of January 1, 2025, the assessor shall not assess such motor vehicle for an amount greater than such motor vehicle was assessed in the previous year, provided that such motor vehicle was properly assessed in the previous year.

10.

(1) Before the assessor may increase the assessed valuation of any parcel of subclass (1) real property by more than fifteen percent since the last assessment, excluding increases due to new construction or improvements, the assessor shall conduct a physical inspection of such property.

(2) The property owner of any parcel of subclass (3) real property may request the assessor to conduct a physical inspection of such property if the assessed valuation of such property has increased by more than fifteen percent since the last assessment, excluding increases due to new construction or improvements.

Such physical inspection shall comply with the provisions of subsection 12 of this section.

11.

If a physical inspection is required[,] pursuant to subdivision (1) of subsection 10 of this section, the assessor shall notify the property owner of that fact in writing and shall provide the owner clear written notice of the owner's rights relating to the physical inspection.

If a physical inspection is required, the property owner may request that an interior inspection be performed during the physical inspection.

The owner shall have no less than thirty days to notify the assessor of a request for an interior physical inspection.

12.

A physical inspection[, as required by subsection 10 of this section,] conducted pursuant to subsection 10 of SS SCS SBs 1410 & 853 35 this section shall include, but not be limited to, an on- site personal observation and review of all exterior portions of the land and any buildings and improvements to which the inspector has or may reasonably and lawfully gain external access, and shall include an observation and review of the interior of any buildings or improvements on the property upon the timely request of the owner pursuant to subsection 11 of this section.

Mere observation of the property via a drive-by inspection or the like shall not be considered sufficient to constitute a physical inspection as required by this section.

13.

A county or city collector may accept credit cards as proper form of payment of outstanding property tax or license due.

No county or city collector may charge surcharge for payment by credit card which exceeds the fee or surcharge charged by the credit card bank, processor, or issuer for its service.

A county or city collector may accept payment by electronic transfers of funds in payment of any tax or license and charge the person making such payment a fee equal to the fee charged the county by the bank, processor, or issuer of such electronic payment.

14.

Any county or city not within a county in this state may, by an affirmative vote of the governing body of such county, opt out of the provisions of this section and sections 137.073, 138.060, and 138.100 as enacted by house bill no.

1150 of the ninety-first general assembly, second regular session and section 137.073 as modified by house committee substitute for senate substitute for senate committee substitute for senate bill no.

960, ninety-second general assembly, second regular session, for the next year of the general reassessment, prior to January first of any year.

No county or city not within a county shall exercise SS SCS SBs 1410 & 853 36 this opt-out provision after implementing the provisions of this section and sections 137.073, 138.060, and 138.100 as enacted by house bill no.

1150 of the ninety-first general assembly, second regular session and section 137.073 as modified by house committee substitute for senate substitute for senate committee substitute for senate bill no.

960, ninety-second general assembly, second regular session, in a year of general reassessment.

For the purposes of applying the provisions of this subsection, a political subdivision contained within two or more counties where at least one of such counties has opted out and at least one of such counties has not opted out shall calculate a single tax rate as in effect prior to the enactment of house bill no.

1150 of the ninety-first general assembly, second regular session.

A governing body of a city not within a county or a county that has opted out under the provisions of this subsection may choose to implement the provisions of this section and sections 137.073, 138.060, and 138.100 as enacted by house bill no.

1150 of the ninety-first general assembly, second regular session, and section 137.073 as modified by house committee substitute for senate substitute for senate committee substitute for senate bill no.

960, ninety-second general assembly, second regular session, for the next year of general reassessment, by an affirmative vote of the governing body prior to December thirty-first of any year.

15.

The governing body of any city of the third classification with more than twenty-six thousand three hundred but fewer than twenty-six thousand seven hundred inhabitants located in any county that has exercised its authority to opt out under subsection 14 of this section may levy separate and differing tax rates for real and personal SS SCS SBs 1410 & 853 37 property only if such city bills and collects its own property taxes or satisfies the entire cost of the billing and collection of such separate and differing tax rates.

Such separate and differing rates shall not exceed such city's tax rate ceiling.

16.

For all tax years beginning on or after January 1, 2027, each county and city not within a county shall determine the assessed valuation, set and revise rates of levy, and make adjustments to current levies required under Article X, Section 22 of the Constitution of Missouri for each subclass of real property, individually, and personal property, in the aggregate.

[16.] 17.

Any portion of real property that is available as reserve for strip, surface, or coal mining for minerals for purposes of excavation for future use or sale to others that has not been bonded and permitted under chapter 444 shall be assessed based upon how the real property is currently being used.

Any information provided to a county assessor, state tax commission, state agency, or political subdivision responsible for the administration of tax policies shall, in the performance of its duties, make available all books, records, and information requested, except such books, records, and information as are by law declared confidential in nature, including individually identifiable information regarding a specific taxpayer or taxpayer's mine property.

For purposes of this subsection, "mine property" shall mean all real property that is in use or readily available as a reserve for strip, surface, or coal mining for minerals for purposes of excavation for current or future use or sale to others that has been bonded and permitted under chapter 444.

SS SCS SBs 1410 & 853 38 137.180.

1.

Whenever any assessor shall increase the valuation of any real property he shall forthwith notify the record owner of such increase, either in person, or by mail directed to the last known address;

every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state.

2.

Effective January 1, 2009, for all counties with a charter form of government, other than any county adopting a charter form of government after January 1, 2008, whenever any assessor shall increase the valuation of any real property, he or she shall forthwith notify the record owner on or before June [fifteenth] first of such increase and, in a year of general reassessment, the county shall notify the record owner of the projected tax liability likely to result from such an increase, either in person, or by mail directed to the last known address;

every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state.

Notice of the projected tax liability from the county shall accompany the notice of increased valuation from the assessor.

3.

For all calendar years prior to the first day of January of the year following receipt of software necessary for the implementation of the requirements provided under subsections 4 and 5 of this section from the state tax commission, for any county not subject to the provisions of subsection 2 of this section or subsection 2 of section 137.355, whenever any assessor shall increase the valuation of any real property, he or she shall forthwith notify the SS SCS SBs 1410 & 853 39 record owner on or before June [fifteenth] first of the previous assessed value and such increase either in person, or by mail directed to the last known address and include in such notice a statement indicating that the change in assessed value may impact the record owner's tax liability and provide all processes and deadlines for appealing determinations of the assessed value of such property.

Such notice shall be provided in a font and format sufficient to alert a record owner of the potential impact upon tax liability and the appellate processes available.

4.

Effective January first of the year following receipt of software necessary for the implementation of the requirements provided under this subsection and subsection 5 of this section from the state tax commission, for all counties not subject to the provisions of subsection 2 of this section or subsection 2 of section 137.355, whenever any assessor shall increase the valuation of any real property, he or she shall forthwith notify the record owner on or before June [fifteenth] first of such increase and, in a year of general reassessment, the county shall notify the record owner of the projected tax liability likely to result from such an increase, either in person, or by mail directed to the last known address;

every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state.

Notice of the projected tax liability from the county shall accompany the notice of increased valuation from the assessor.

5.

The notice of projected tax liability, required under subsections 2 and 4 of this section, from the county shall include:

SS SCS SBs 1410 & 853 40 (1) The record owner's name, address, and the parcel number of the property;

(2) A list of all political subdivisions levying a tax upon the property of the record owner;

(3) The projected tax rate for each political subdivision levying a tax upon the property of the record owner, and the purpose for each levy of such political subdivisions;

(4) The previous year's tax rates for each individual tax levy imposed by each political subdivision levying a tax upon the property of the record owner;

(5) The tax rate ceiling for each levy imposed by each political subdivision levying a tax upon the property of the record owner;

(6) The contact information for each political subdivision levying a tax upon the property of the record owner;

(7) A statement identifying any projected tax rates for political subdivisions levying a tax upon the property of the record owner, which were not calculated and provided by the political subdivision levying the tax;

and (8) The total projected property tax liability of the taxpayer.

6.

In addition to the requirements provided under subsections 1, 2, and 5 of this section, effective January 1, 2011, in any county with a charter form of government and with more than one million inhabitants, whenever any assessor shall notify a record owner of any change in assessed value, such assessor shall provide notice that information regarding the assessment method and computation of value for such property is available on the assessor's website and provide the exact website address at which such SS SCS SBs 1410 & 853 41 information may be accessed.

Such notification shall provide the assessor's contact information to enable taxpayers without internet access to request and receive information regarding the assessment method and computation of value for such property.

137.355.

1.

If an assessor increases the valuation of any tangible personal property as estimated in the itemized list furnished to the assessor, and if an assessor increases the valuation of any real property, he shall forthwith notify the record owner of the increase either in person or by mail directed to the last known address, and if the address of the owner is unknown notice shall be given by publication in two newspapers published in the county.

2.

For all calendar years prior to the first day of January of the year following receipt of software necessary for the implementation of the requirements provided under subsections 3 and 4 of this section from the state tax commission, whenever any assessor shall increase the valuation of any real property, he or she shall forthwith notify the record owner on or before June [fifteenth] first of the previous assessed value and such increase either in person, or by mail directed to the last known address and include on the face of such notice, in no less than twelve- point font, the following statement:

NOTICE TO TAXPAYER:

IF YOUR ASSESSED VALUE HAS INCREASED, IT MAY INCREASE YOUR REAL PROPERTY TAXES WHICH ARE DUE DECEMBER THIRTY- FIRST.

IF YOU DO NOT AGREE THAT THE VALUE OF YOUR PROPERTY HAS INCREASED, YOU MUST CHALLENGE THE VALUE ON OR BEFORE ______ (INSERT DATE BY WHICH APPEAL MUST BE FILED) BY CONTACTING YOUR COUNTY ASSESSOR.

SS SCS SBs 1410 & 853 42 3.

Effective January first of the year following receipt of software necessary for the implementation of the requirements provided under this subsection and subsection 4 of this section from the state tax commission, if an assessor increases the valuation of any real property, the assessor, on or before June [fifteenth] first, shall notify the record owner of the increase and, in a year of general reassessment, the county shall notify the record owner of the projected tax liability likely to result from such an increase either in person or by mail directed to the last known address, and, if the address of the owner is unknown, notice shall be given by publication in two newspapers published in the county.

Notice of the projected tax liability from the county shall accompany the notice of increased valuation from the assessor.

4.

The notice of projected tax liability, required under subsection 3 of this section, from the county shall include:

(1) Record owner's name, address, and the parcel number of the property;

(2) A list of all political subdivisions levying a tax upon the property of the record owner;

(3) The projected tax rate for each political subdivision levying a tax upon the property of the record owner, and the purpose for each levy of such political subdivisions;

(4) The previous year's tax rates for each individual tax levy imposed by each political subdivision levying a tax upon the property of the record owner;

(5) The tax rate ceiling for each levy imposed by each political subdivision levying a tax upon the property of the record owner;

SS SCS SBs 1410 & 853 43 (6) The contact information for each political subdivision levying a tax upon the property of the record owner;

(7) A statement identifying any projected tax rates for political subdivisions levying a tax upon the property of the record owner, which were not calculated and provided by the political subdivision levying the tax;

and (8) The total projected property tax liability of the taxpayer.

137.490.

1.

The assessor, or his deputies under his direction, shall assess all the taxable real property within the city and all tangible personal property taxable by the city under the laws of this state in the manner provided in sections 137.485 to 137.550 and as otherwise provided by law, and for that purpose the assessor may divide and assign the work or any of it among them.

They shall commence their assessment on the first day of January in each year and complete the assessment, and the deputies make their final reports thereof to the assessor, on or before the first day of July next following.

The assessor shall see that the assessment is made uniform and equal throughout the city.

If the assessor proposes to increase any assessment of real property, he shall give notice of the fact to the person owning the property affected, his agent or representative, by personal notice, or by mail directed to the last known address.

2.

Effective January 1, 2009, the assessor, or his or her deputies under his or her direction, shall commence their assessment on the first day of January in each year and complete the assessment, and the deputies make their final reports thereof to the assessor, on or before the first day of March next following.

The assessor shall see SS SCS SBs 1410 & 853 44 that the assessment is made uniform and equal throughout the city.

If the assessor proposes to increase any assessment of real property, the assessor shall, on or before the [fifteenth] first day of June, give notice of the fact and, in a year of general reassessment, the city shall provide notice of the projected tax liability likely to result from such an increase to the person owning the property affected, his or her agent or representative, by personal notice, or by mail directed to the last known address.

Notice of the projected tax liability from the city shall accompany the notice of increased valuation from the assessor.

3.

The notice of projected tax liability, required under subsection 2 of this section, from the city shall include:

(1) Record owner's name, address, and the parcel number of the property;

(2) A list of all political subdivisions levying a tax upon the property of the record owner;

(3) The projected tax rate for each political subdivision levying a tax upon the property of the record owner, and the purpose for each levy of such political subdivisions;

(4) The previous year's tax rates for each individual tax levy imposed by each political subdivision levying a tax upon the property of the record owner;

(5) The tax rate ceiling for each levy imposed by each political subdivision levying a tax upon the property of the record owner;

(6) The contact information for each political subdivision levying a tax upon the property of the record owner;

SS SCS SBs 1410 & 853 45 (7) A statement identifying any projected tax rates for political subdivisions levying a tax upon the property of the record owner, which were not calculated and provided by the political subdivision levying the tax;

and (8) The total projected property tax liability of the taxpayer.

137.1050.

1.

5988S17.17S (b) For all other taxpayers, the year in which the taxpayer meets all requirements of subdivision (2) of this subsection.

SS SCS SBs 1410 & 853 46 If in any tax year subsequent to the eligible taxpayer's initial credit year the eligible taxpayer's real property tax liability is lower than such liability in the initial credit year, such tax year shall be considered the eligible taxpayer's initial credit year for all subsequent tax years.

Shall the County of ______ exempt senior citizens aged 62 and older from increases in the property tax liability due on such senior citizens' primary residence? 5988S17.17S □ YES □ NO SS SCS SBs 1410 & 853 47 If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the credit shall be in effect.

(3) If an eligible taxpayer's homestead is annexed into a taxing jurisdiction to which such eligible taxpayer did not owe real property tax in the eligible taxpayer's initial credit year, then the real property tax liability for the taxpayer's initial credit year shall be increased to 5988S17.17SSS SCS SBs 1410 & 853 48 reflect the real property tax liability owed to the annexing taxing jurisdiction.

If a credit is granted in error due to the failure of the taxpayer to notify the county collector of relocation or death, the governing body of the county may remedy the error.";error.

and137.1060. Further amend said bill, page 42, section 164.151, line 25, by inserting after all of said line the following:

5988S17.17SBeginning "SectionJanuary 1.1, 2027, as part of the report required by section 162.821, each district secretary SS SCS SBs 1410 & 853 49 shall include in such report the total amount of property tax credits authorized by sections 137.1050 and 137.1055 that are applicable to the district for the prior year, as provided to the school district by the county pursuant to subsection 5 of section 137.1050 and subsection 5 of section 137.1055.

139.053.

1.

The governing body of any county[, excluding township counties,] may by ordinance or order provide for the payment of all or any part of current real and personal property taxes which are owed, at the option of the taxpayer, on an annual, semiannual [or], quarterly, monthly, or weekly basis at such times as determined by such governing body.

2.

The ordinance shall provide the method by which the amount of property taxes owed for the current tax year in which the payments are to be made shall be estimated.

The collector shall submit to the governing body the procedures by which taxes will be collected pursuant to the ordinance or order.

The estimate shall be based on the previous tax year's liability.

A taxpayer's payment schedule shall be based on the estimate divided by the number of pay periods in which payments are to be made.

The taxpayer shall at the end of the tax year pay any amounts owed in excess of the estimate for such year.

The county shall at the end of the tax year refund to the taxpayer any amounts paid in excess of the property tax owed for such year.

No interest shall be paid by the county on excess amounts owed to the taxpayer.

Any refund paid the taxpayer pursuant to this subsection shall be an amount paid by the county only once in a calendar year.

3.

If a taxpayer fails to make an installment payment of a portion of the real or personal property taxes owed to SS SCS SBs 1410 & 853 50 the county, then such county may charge the taxpayer interest on the amount of property taxes still owed for that year.

4.

Any governing body enacting the ordinance or order specified in this section shall first agree to provide the county collector with reasonable and necessary funds to implement the ordinance or order.

5.

Subsection 1 of this section shall not apply to payment for real property taxes by financial institutions, as defined in section 381.410, who pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulation, as amended.

140.010.

1.

All real estate upon which the taxes remain unpaid on the first day of January, annually, are delinquent, and the county collector shall enforce the lien of the state thereon, as required by this chapter.

Any failure to properly return the delinquent list, as required by this chapter, in no way affects the validity of the assessment and levy of taxes, nor of the foreclosure and sale by which the collection of the taxes is enforced, nor in any manner affects the lien of the state on the delinquent real estate for the taxes unpaid thereon.

2.

Alternatively, any county may, by adoption of a resolution or order of the county commission of such county, elect to operate under the provisions of sections 141.210 to 141.810 for any parcel for which there is an unpaid tax bill for a period of at least two years after the date on which it became delinquent.

Any county electing to operate as such shall be called a "partial opt-in county".

No county eligible to establish a land bank agency under subsection 1 of section 140.981 shall elect to operate as a partial opt- SS SCS SBs 1410 & 853 51 in county unless the county first elects to establish a land bank agency as provided in subsection 1 of section 140.981.

In accordance with section 141.290, after the adoption of such resolution or order by a county commission, the collector of the county shall decide which tax delinquent parcels shall proceed according to the provisions of sections 141.210 to 141.810.

Such parcels shall be exempt from the provisions of sections 140.030 to 140.722.

The collector shall remove such parcels from any list of parcels advertised for first, second, third, or post-third sales.

3.

(1) As used in this subsection, the following terms shall mean:

(a) "Taxpayer", an owner of record of property on which property tax is due;

(b) "Trusted contact", an adult person designated by a taxpayer that a collector may contact in the event the taxpayer has a delinquent property tax liability as of the first day of March.

(2) Notwithstanding any other provision of law to the contrary, a county collector may offer a trusted contact program to taxpayers who may designate one or more trusted contacts for the collector to contact in the event the taxpayer has not paid the taxpayer's property tax liability by the first day of March.

The collector may establish such procedures, requirements, and forms as the collector deems appropriate and necessary should the collector decide to implement a trusted contact program.

164.151.

1.

The questions on bond issues in all districts shall be submitted in substantially the following form:

Shall the ______ board of education borrow money in the amount of ______ dollars for the SS SCS SBs 1410 & 853 52 purpose of ______ and issue bonds for the payment thereof resulting in an estimated increase to the debt service property tax levy of ______ (amount of estimated increase) per one hundred dollars of assessed valuation? If this proposition is approved, the adjusted debt service levy of the school district is estimated to increase from ______ (amount of current school district levy) to ______ (estimated adjusted debt service levy) per one hundred dollars assessed valuation of real and personal property, and it is estimated that the bonded indebtedness of the school district would be extended ______ years.

2.

If the constitutionally required number of the votes cast are for the loan, the board may, subject to the restrictions of section 164.161, borrow money in the name of the district, to the amount and for the purpose specified in the notices aforesaid, and issue bonds of the district for the payment thereof.

Section 1.

Any such form received within the authorized grace period shall be deemed timely filed and shall not result in penalty, SS SCS SBs 1410 & 853 53 estimated assessment, or disqualification from any property tax credit or relief program solely due to delayed receipt.

The assessor or county designee may establish reasonable procedures to verify postmark dates and ensure uniform and consistent application of such grace period in accordance with state law.";law.

andSection Further2. amend the title and enacting clause accordingly.

1.

This section shall be known and may be cited as the "Missouri Taxpayer Debt Relief and School Facilities Act".

It is the intent of the general assembly through the Missouri taxpayer debt relief and school facilities act to:

(1) Provide state support for public school facility projects that are currently funded by local property taxpayers;

and (2) Reduce the property tax burden on Missouri taxpayers by lowering the amount of bonded indebtedness and property tax levies of school districts that need to finance necessary capital improvements in academic facilities.

2.

As used in this section, the following terms mean:

(1) "Academic facility", a building or space, and related portions of the physical plant and grounds, where public school students receive instruction that is an integral part of an adequate public education program, including classrooms, libraries, laboratories, and related support spaces, but excluding:

(a) Central or district administration buildings;

(b) Noninstructional warehouses, bus barns, and maintenance facilities;

(c) Athletic stadiums and similar competition venues, except to the extent a portion of such facilities is regularly scheduled instructional space;

and SS SCS SBs 1410 & 853 54 (d) Facilities leased from or by the district, unless otherwise provided by rule of the commission;

(2) "Commission", the Missouri commission on academic facilities established in this section;

(3) "Facility condition index", a ratio that compares the cost of repairing or renovating an academic facility to the cost of replacing such facility, as determined by the commission by rule;

(4) "Fiscal capacity", the relative ability of a school district to raise local resources for capital projects, as determined by the commission, which may include consideration of a district's property tax base, income levels, existing debt service, and other factors the commission deems appropriate;

(5) "Immediate repair project", an academic facilities project that addresses an existing condition that presents a substantial and imminent danger to the health or safety of occupants, a serious deficiency in structural integrity or major building systems, or an urgent need to comply with applicable building, fire, or accessibility code requirements;

(6) "Local resources", the portion of the cost of a project to be funded from revenues of the school district, including proceeds of bonds, capital levies, or other locally controlled funds, but excluding any moneys received from the Missouri academic facilities partnership fund;

(7) "Maintenance, repair, and renovation", any activity, improvement, or work on an academic facility that maintains, conserves, or restores the condition or efficiency of the facility, including, but not limited to, roof repair or replacement, HVAC, electrical, plumbing, SS SCS SBs 1410 & 853 55 interior finishes, accessibility improvements, and code compliance upgrades;

(8) "New construction", any improvement that brings an academic facility to a better condition or efficiency, including construction of a new building, additions to an existing building, or major alterations that significantly change capacity or function;

(9) "Operating levy for school purposes", as such term is defined in section 163.011 or any successor provision;

(10) "Performance levy", as such term is defined in section 163.011 or any successor provision;

(11) "Project", an undertaking by a school district involving maintenance, repair, and renovation, new construction, or any combination thereof, with respect to one or more academic facilities;

(12) "School district" or "district", any public school district organized under the laws of this state.

3.

There is hereby created the "Missouri Commission on Academic Facilities".

The commission shall be housed within the department of elementary and secondary education for administrative purposes, and such department shall provide staff and administrative support to the commission.

Appointed members of the commission shall serve six-year terms, and all members of the commission shall serve without compensation but may be reimbursed for necessary expenses incurred in the performance of their duties.

The commission shall consist of the following seven members, who shall have demonstrated experience in public school administration, school facility planning or construction, or public finance:

(1) The commissioner of education or the commissioner's designee;

SS SCS SBs 1410 & 853 56 (2) Two members appointed by the governor, not more than one from the same political party;

(3) One member appointed by the president pro tempore of the Missouri senate;

(4) One member appointed by the senate minority leader;

and (5) Two members appointed by the speaker of the house of representatives, not more than one from the same political party.

4.

The commission shall:

(1) Administer the Missouri academic facilities partnership fund and implement this section;

(2) Adopt rules to implement this section, including rules establishing:

(a) Application procedures and timelines;

(b) Project evaluation criteria and scoring systems;

(c) Project categories and definitions that, at a minimum, distinguish projects that address health, safety, and code compliance needs;

major maintenance, repair, renovation, and replacement projects;

and new construction, additions, and space or capacity projects;

(d) Facility standards and a facility condition index methodology;

(e) Reporting, monitoring, and audit requirements;

and (f) A methodology for state and local cost sharing based on district fiscal capacity;

(3) Review and approve or disapprove school district applications for state financial participation in academic facilities projects;

(4) Determine, for each approved project, the state share and local share of eligible project costs in SS SCS SBs 1410 & 853 57 accordance with the cost sharing methodology established under this section;

(5) Apply the priorities and factors set forth in this section and annually adopt a statewide prioritized list of projects recommended for funding;

and (6) Monitor the use of state funds and project completion and require such reports and audits from school districts as are necessary to ensure compliance with this section and rules adopted under it.

5.

Except as expressly provided in this section, all procedures, standards, criteria, and scoring systems governing applications for and awards of state financial participation shall be determined by the commission by rule and may be modified over time as the commission deems necessary to prudently and resourcefully expend state funds.

6.

The commission shall establish, by rule, a methodology for determining the relative fiscal capacity of each school district to provide local resources for academic facilities projects and the respective state and local shares of eligible project costs for districts that receive state financial participation.

In developing this methodology, the commission shall consider measures of district fiscal capacity that may include, but need not be limited to, assessed valuation, property wealth per pupil, income levels, the district's operating levy, existing debt service obligations, and other indicators of the ability to raise local capital.

The commission shall ensure that districts with lower fiscal capacity and higher operating levies generally qualify for higher effective state support than districts with higher fiscal capacity and lower operating levies.

The commission shall, by rule, establish minimum and maximum state participation percentages for SS SCS SBs 1410 & 853 58 eligible project costs and may differentiate such percentages among project categories described in this section.

7.

(1) There is hereby created in the state treasury the "Missouri School Facilities Partnership Fund", which shall consist of moneys appropriated by the general assembly and any other moneys authorized by law to be deposited in the fund.

The state treasurer shall be custodian of the fund.

In accordance with sections 30.170 and 30.180, the state treasurer may approve disbursements.

The fund shall be a dedicated fund and, upon appropriation, moneys in this fund shall be used solely to provide state financial participation in eligible academic facilities projects for school districts under this section and to pay the reasonable administrative costs of the department of elementary and secondary education and the commission established in this section.

(2) Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund.

(3) The state treasurer shall invest moneys in the fund in the same manner as other funds are invested.

Any interest and moneys earned on such investments shall be credited to the fund.

8.

Notwithstanding any provision of this section to the contrary, a school district may apply to the commission for state financial participation in an academic facilities project only if:

(1) The district has adopted and submitted to the commission a long range facilities plan in a form approved by the commission;

SS SCS SBs 1410 & 853 59 (2) The proposed project is consistent with that plan and with applicable facility standards established by the commission;

and (3) The district's current operating levy for school purposes is at or above the performance levy, or the district's operating levy for school purposes was at or above the performance levy at any point during the preceding four fiscal years but was reduced below such levy amount due to a constitutionally mandated rollback.

9.

In each funding cycle, the commission shall award state financial participation in accordance with the following priorities:

(1) First order priority shall be given to projects that address substantial and imminent dangers to health or safety, serious deficiencies in structural integrity or major building systems, or urgent compliance with building, fire, or accessibility codes in academic facilities, including immediate repair projects;

(2) Second order priority shall be given to projects that create substantial and demonstrable efficiencies in the ongoing costs of operation of a school district, including, but not limited to, projects that reduce utility or maintenance costs, improve energy efficiency, or modernize facilities in connection with voluntary consolidation, annexation, or cooperative reorganization of districts or attendance centers;

(3) Third order priority shall be given to projects that remedy significant facility condition deficiencies, extend the useful life of academic facilities, or replace facilities whose facility condition index exceeds a threshold established by the commission;