SB 919 — Modifies provisions relating to property taxes
Last action — Informal Calendar S Bills for Perfection
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill is in committee in the Senate. Introduced December 01, 2025. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the Senate.
Odds of enactment
Low chanceBased on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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In Committee
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
The bill modifies property tax assessment procedures and mandates tax credits for eligible taxpayers.
This bill requires assessors to consult property owners before reclassifying property and caps residential property tax increases. It also ensures all counties provide a property tax credit for eligible seniors and simplifies the process for taxpayers.
What this means for you
- Workers: Workers may benefit from stable housing costs due to capped residential property tax increases.
- Families: Families may see limitations on property tax increases, helping to manage their housing costs.
- Small Business: Small businesses could see changes in property assessments that could affect their taxes.
Summary
SS/SCS/SB 919 - This act modifies several provisions relating to property taxes. CLASSIFICATION OF PROPERTY This act prohibits an assessor from reclassifying real property without first conducting an in-person consultation with the owner of record of such property. An assessor shall be deemed to be in compliance with this provision if the assessor can document a good-faith effort to contact the owner of record, as described in the act. (Section 137.016) REAL PROPERTY ASSESSED VALUES Current law provides that an assessor shall not increase the assessed valuation of any parcel of residential real property by more than fifteen percent since the last reassessment without first conducting a physical inspection of the property and providing notice to the taxpayer. This act modifies such provision by prohibiting any increase in assessments of residential real property in excess of fifteen percent. Additionally, a property owner may request the assessor to conduct a physical inspection. (Section 137.115.10) REAL PROPERTY TAX CREDIT Current law allows counties to provide a property tax credit to certain seniors. This act requires counties to provide such credit and makes technical changes to the definitions of "eligible credit amount" and "eligible taxpayer". The act also requires the statement of tax due to include certain information about the proportional amount of the credit attributable to each taxing jurisdiction. Such statement shall also include a note indicating that it is the responsibility of the taxpayer to notify the county if the taxpayer is no longer eligible for the property tax credit, as described in the act. The act also provides that the credit shall apply to all property tax levies, including debt service levies. The act provides that a taxpayer shall not be required to reapply for the property tax annually. The tax credit shall continue to be applied to the taxpayer's homestead until the tax year in which the taxpayer relocates to another homestead or upon the death of the taxpayer. The Department of Health and Senior Services shall establish and maintain a secure electronic portal accessible to each county for the purpose of verifying whether an applicant is deceased. (Section 137.1050) Current law authorizes certain counties to provide a tax credit for the property tax liabilities owed on an eligible taxpayer's homestead. This act repeals such provision and instead provides that all counties shall provide a property tax credit for any real property owned by an eligible taxpayer, provided that the real property tax liability owed on the taxpayer's real property may be increased by no more than 2.5% per year or the percent increase in inflation, whichever is less. However, for any county in which any subclass of real property is considered to be valued below its true value in money, as determined in the act, the amount by which a taxpayer's real property tax liability may increase shall not exceed 5% per year, provided that this provision shall no longer apply to a county once such subclass of real property in such county is no longer considered to be valued below its true value in money. Additionally, the act provides that no personal property tax liability owed on any individual item of personal property shall not be increased above the liability owed on such item during the 2024 tax year or the first year an eligible taxpayer first incurs personal property tax liability on such personal property, whichever occurs later. Any eligible taxpayer experiencing such an increase shall be eligible for a credit on the eligible taxpayer's personal property tax liability in an amount equal to such increase, as described in the act. (Sections 137.1058 and 137.1055) STATE TAX COMMISSION RATIO STUDIES Current law requires the State Tax Commission to equalize the valuation of each class and subclass of property among the respective counties. This act requires the Commission to utilize ratio studies to determine whether a class or subclass is valued below or above its true value. Such values shall be no less than 80% and no more than 100% of true market value, as described in the act. (Section 138.390) JOSH NORBERG
Bill Text
What changed in the latest version
144 added · 129 removedPlain-language change summary
The bill SB 919 has been updated to clarify how property tax increases will be calculated for eligible taxpayers. The term "Consumer Price Index for All Urban Consumers" was added for precision, replacing a more vague reference to "inflation." Additionally, some text around the definition of "eligible taxpayer" has been simplified. These changes are important because they aim to make the law clearer and more understandable for residents, helping to ensure that property tax increases are fair and predictable.
SECOND REGULAR SESSION SENATE COMMITTEE SUBSTITUTE FOR SENATE BILLNO.
919 103RD GENERALASSEMBLY INTRODUCED3855S.07C BYKRISTINAMARTIN, SENATORSecretary NICOLA.ANACT To repeal sections 137.016, 137.115, 137.1055, and 138.390, RSMo, and to enact in lieu thereof four new sections relating to property taxes.
3855S.06I KRISTINAMARTIN, Secretary ANACT To repeal sections 137.016, 137.115, 137.1055, and 138.390, RSMo, and to enact in lieu thereof four new sections relating to property taxes.
SCS SB 919 2 of such rooms are subject to state sales tax pursuant to subdivision (6) of subsection 1 of section 144.020;
SCS SB 919 3 (3) "Utility, industrial, commercial, railroad and other real property", all real property used directly or indirectly for any commercial, mining, industrial, manufacturing, trade, professional, business, or similar purpose, including all property centrally assessed by the state tax commission but shall not include floating docks, portions of which are separately owned and the remainder of which is designated for common ownership and in which no one person or business entity owns more than five individual units.
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 SCS SB 919 4 assessed valuation of such property as the result of such change in classification.
SCS SB 919 5 (3) Zoning classification of such property;
Louis SCS SB 919 6 shall annually make a list of all real and tangible personal property taxable in the assessor's city, county, town or district.
those same assessed values shall apply in the following even-numbered year, except for new construction and property improvements SCS SB 919 7 which shall be valued as though they had been completed as of January first of the preceding odd-numbered year.
SCS SB 919 8 (6) In the event a valuation of subclass (1) 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.
SCS SB 919 9 3.
The person listing the property shall enter a true and correct statement of the property, in a printed blank SCS SB 919 10 prepared for that purpose.
If the county collector cannot identify or find the manufactured home when attempting to attach the manufactured home for payment of SCS SB 919 11 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;
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, SCS SB 919 12 Edmunds, or other similar publication as the recommended guide of information for determining the true value of motor vehicles described in such publication.
If a physical inspection is required, pursuant to subsection 10 of this section, the assessor shall notify the SCS SB 919 13 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.
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 SCS SB 919 14 issuer for its service.
A governing body of a city not within a county or a county that has opted out under the provisions of this SCS SB 919 15 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.
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 SCS SB 919 16 declared confidential in nature, including individually identifiable information regarding a specific taxpayer or taxpayer's mine property.
(2) "Eligible credit amount", the difference between an eligible taxpayer's real property tax liability for a given tax year, minus the real property tax liability in the eligible taxpayer's initial credit year, provided that the real property tax liability as determined in the taxpayer's initial credit year may be increased by no more than two and one-half percent per year or the percent increase in inflation,the Consumer Price Index for All Urban Consumers, whichever is lower;lower.
The amount by which an eligible taxpayer's real property tax liability may increase as provided in this subdivision shall be calculated after all adjustments are made pursuant to subsection 3 of this section;
or (c) Is an owner of record of tangible personal property or has a legal or equitable interest in such SCS SB 919 17 property as evidenced by a written instrument, and is liable for the payment of personal property taxes on such tangible personal property;
SB 919 17 (4) "Initial credit year", the 2024 tax year.
(1) All eligible taxpayers in this state shall be authorized to claim a credit against the eligible taxpayer's real property tax liability in an amount equal to the taxpayer's eligible credit amount.
The county governing body may adopt reasonable procedures in order to carry out the purposes and intent of this section, provided that the county shall not adopt any procedure that limits the definition or scope of SCS SB 919 18 eligible credit amount or eligible taxpayer as defined in this section.
(2) If an eligible taxpayer's real property is annexed into a taxing jurisdiction to which such eligible taxpayer SB 919 18 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 reflect the real property tax liability owed to the annexing taxing jurisdiction.
ForAn theeligible purposestaxpayer's ofreal calculating property tax leviesliability pursuantfor tothe sectioneligible 137.073,taxpayer's theinitial totalcredit amountyear ofshall creditsbe authorizedadjusted pursuantas tofollows thisprior sectionto shallthe becalculation consideredof taxthe revenue,allowable growth as suchprovided termin issubdivision defined(2) inof sectionsubsection 137.073,1 actuallyof received.this section:
(1) If an eligible taxpayer's real property 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 reflect the real property tax liability owed to the annexing taxing jurisdiction;
(2) The real property tax liability for the taxpayer's initial credit year shall be increased to reflect the amount attributable to any new or increased property tax levy approved by the voters subsequent to the eligible taxpayer's initial credit year.
AFor countythe shallpurposes notifyof eachcalculating politicalproperty subdivisiontax withinlevies suchpursuant countyto ofsection 137.073, the total credit amount applicableof credits authorized pursuant to suchthis politicalsection subdivisionshall bybe noconsidered latertax thanrevenue, Novemberas thirtiethsuch ofterm eachis year.defined in section 137.073, actually received.
NoA taxpayercounty shall benotify authorizedeach topolitical claimsubdivision awithin propertysuch taxcounty of the total credit pursuantamount applicable to thissuch sectionpolitical andsubdivision sectionby 137.1050no forlater thethan sameNovember realthirtieth property.of each year.
NotwithstandingNo thetaxpayer provisionsshall ofbe subdivisionauthorized (2) of subsection 1 of this section to theclaim contrary,a in any county in which property intax anycredit subclasspursuant of class 1 is considered to bethis valuedsection belowand its true value in money, as determined in subdivision (2) of subsection 2 of section 138.390,137.1050 for the amountsame by which a taxpayer's real propertyproperty. tax liability may increase shall not exceed seven and one-half percent per year.
SCS SB 919 19 7.
Notwithstanding the provisions of subdivision (2) of subsection 1 of this section to the contrary, in any county in which property in any subclass of class 1 is considered to be valued below its true value in money, as determined in subdivision (2) of subsection 2 of section 138.390, the amount by which a taxpayer's real property tax liability may increase shall not exceed five percent per year.
7.8.
(1) Notwithstanding any provision of law to the contrary, the personal property tax liability owed on any individual item of personal property shall not be increased above the liability owed on such item during the 2024 tax SB 919 19 year or the first year an eligible taxpayer first incurs personal property tax liability on such personal property, whichever occurs later.
SCS SB 919 20 138.390.
banking corporations, railroad corporations, street railroad corporations, all other corporations, horses, mares and geldings, mules, asses and jennets, neat cattle, sheep, swine, goats, [domesticated small animals and] all other SB 919 20 livestock, poultry, power machinery, farm implements, other tangible personal property.
SCS SB 919 21 (2) (a) For the purposes of this subsection, the state tax commission shall utilize ratio studies to determine whether a class or subclass of property is valued below or above its true value in money.
SB 919 21 a.
(b) Any county with more than five thousand but fewer than six thousand inhabitants SCS SB 919 22 and with a county seat with fewer than nine hundred inhabitants;
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SB 919 22 (g) Any county with more than fourteen thousand but fewer than fifteen thousand seven hundred inhabitants and with a county seat with more than five thousand five hundred but fewer than eight thousand inhabitants;
(k) Any county with more than seventeen thousand six hundred but fewer than nineteen SCS SB 919 23 thousand inhabitants and with a county seat with more than five thousand fifty but fewer than seven thousand inhabitants;
SB 919 23 (p) Any county with more than nineteen thousand but fewer than twenty-two thousand inhabitants and with a county seat with more than two thousand two hundred twenty but fewer than two thousand five hundred inhabitants;
(t) Any county with more than eight thousand nine hundred but fewer than nine thousand nine hundred inhabitants and with a SCS SB 919 24 county seat with more than five thousand but fewer than six thousand inhabitants;
SB 919 24 (y) Any county with more than two thousand but fewer than three thousand six hundred inhabitants;
(dd) Any county with more than fourteen thousand but fewer than fifteen thousand seven hundred inhabitants and with a county seat with SCS SB 919 25 more than one thousand but fewer than two thousand inhabitants;
(hh) Any county with more than forty thousand but fewer than fifty thousand inhabitants and with a county seat with more SB 919 25 than twenty-one thousand but fewer than thirty- one thousand inhabitants;
SCS SB 919 26 (mm) Any county with more than twenty-two thousand but fewer than twenty-five thousand inhabitants and with a county seat with more than twelve thousand five hundred but fewer than sixteen thousand inhabitants;
SB 919 26 (qq) Any county with more than sixty thousand but fewer than seventy thousand inhabitants;
SCS SB 919 27 (vv) Any county with more than twenty-five thousand but fewer than thirty thousand inhabitants and with a county seat with more than fourteen thousand but fewer than twenty thousand inhabitants;
(zz) Any county with more than nine thousand nine hundred but fewer than eleven SB 919 27 thousand inhabitants and with a county seat with fewer than two hundred inhabitants;
(eee) Any county with more than nine thousand nine hundred but fewer than eleven SCS SB 919 28 thousand inhabitants and with a county seat with more than six hundred but fewer than one thousand inhabitants;
(iii) Any county with more than six thousand but fewer than seven thousand inhabitants and with a county seat with more SB 919 28 than four hundred but fewer than one thousand inhabitants;
(nnn) Any county with more than eight thousand nine hundred but fewer than nine thousand nine hundred inhabitants and with a SCS SB 919 29 county seat with more than one thousand but fewer than two thousand inhabitants;
SB 919 29 (sss) Any county with more than fifteen thousand seven hundred but fewer than seventeen thousand six hundred inhabitants and with a county seat with more than four thousand two hundred ten but fewer than six thousand inhabitants;
(www) Any county with more than fifteen thousand seven hundred but fewer than seventeen SCS SB 919 30 thousand six hundred inhabitants and with a county seat with more than three thousand six hundred but fewer than four thousand two hundred ten inhabitants;
(3) "Eligible credit amount", the difference between an eligible taxpayer's real property tax liability on such taxpayer's homestead for a given tax year, minus the real property tax liability on such homestead in the eligible taxpayer's initial credit year, provided that, for five percent counties, the real property tax liability on an eligible taxpayer's homestead as determined in the taxpayer's initial credit year may be increased by no more than five percent per year or the percent increase in the Consumer Price Index for All Urban Consumers, as published by the Bureau of Labor Statistics, whichever is greater, and for zero percent counties, the real property tax liability on an eligible taxpayer's homestead shall not be increased above the liability SB 919 30 incurred during the initial credit year.
(5) "Homestead", real property actually occupied by an eligible taxpayer as the primary SCS SB 919 31 residence.
(b) Any county with more than fifty thousand but fewer than sixty thousand inhabitants and with a county seat with more SB 919 31 than seventeen thousand but fewer than twenty- one thousand inhabitants;
SCS SB 919 32 (g) Any county with more than two hundred thousand but fewer than two hundred thirty thousand inhabitants;
(k) Any county with more than seven thousand but fewer than eight thousand inhabitants and with a county seat with more SB 919 32 than four hundred eighty but fewer than one thousand inhabitants;
SCS SB 919 33 (p) Any county with more than eighty thousand but fewer than one hundred thousand inhabitants and with a county seat with more than twenty thousand but fewer than twenty-five thousand inhabitants;
(t) Any county with more than eleven thousand but fewer than twelve thousand five hundred inhabitants and with a county seat with SB 919 33 more than four thousand but fewer than five thousand inhabitants;
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 and the county shall grant such property tax credit to eligible taxpayers SCS SB 919 34 residing in such county in an amount equal to the taxpayer's eligible credit amount.
(2) If an eligible taxpayer makes new construction and improvements to such eligible taxpayer's homestead, the real property tax liability for the taxpayer's initial credit year shall be increased to reflect the real property SB 919 34 tax liability attributable to such new construction and improvements.
SCS SB 919 35 6.
Show all 66 changed rows (26 more)
View plain text versions (2)
- Committee Substitute 3855S.07C - Senate Committee Substitute Current pdf
- Introduced 3855S.06I - Introduced pdf
Action History
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Informal Calendar S Bills for Perfection
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SS for SCS S offered (Nicola)--(3855S.09F)
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Bill Placed on Informal Calendar
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Bill Placed on Informal Calendar
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Reported from S Select Committee on Property Taxes and the State Tax Commission Committee w/SCS
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SCS Voted Do Pass S Select Committee on Property Taxes and the State Tax Commission Committee (3855S.07C)
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Hearing Conducted S Select Committee on Property Taxes and the State Tax Commission Committee
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Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
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S First Read
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Prefiled
Sponsors
- Joe Nicola · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 198 not signed on
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (198)
198 members have not signed on to this bill.
Show all 198 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does SB 919 do?
- SS/SCS/SB 919 - This act modifies several provisions relating to property taxes. CLASSIFICATION OF PROPERTY This act prohibits an assessor from reclassifying real property without first conducting an in-person consultation with the owner of record of such property. An assessor shall be deemed to be in compliance with this provision if the assessor can document a good-faith effort to contact the owner of record, as described in the act. (Section 137.016) REAL PROPERTY ASSESSED VALUES Current law provides that an assessor shall not increase the assessed valuation of any parcel of residential real property by more than fifteen percent since the last reassessment without first conducting a physical inspection of the property and providing notice to the taxpayer. This act modifies such provision by prohibiting any increase in assessments of residential real property in excess of fifteen percent. Additionally, a property owner may request the assessor to conduct a physical inspection. (Section 137.115.10) REAL PROPERTY TAX CREDIT Current law allows counties to provide a property tax credit to certain seniors. This act requires counties to provide such credit and makes technical changes to the definitions of "eligible credit amount" and "eligible taxpayer". The act also requires the statement of tax due to include certain information about the proportional amount of the credit attributable to each taxing jurisdiction. Such statement shall also include a note indicating that it is the responsibility of the taxpayer to notify the county if the taxpayer is no longer eligible for the property tax credit, as described in the act. The act also provides that the credit shall apply to all property tax levies, including debt service levies. The act provides that a taxpayer shall not be required to reapply for the property tax annually. The tax credit shall continue to be applied to the taxpayer's homestead until the tax year in which the taxpayer relocates to another homestead or upon the death of the taxpayer. The Department of Health and Senior Services shall establish and maintain a secure electronic portal accessible to each county for the purpose of verifying whether an applicant is deceased. (Section 137.1050) Current law authorizes certain counties to provide a tax credit for the property tax liabilities owed on an eligible taxpayer's homestead. This act repeals such provision and instead provides that all counties shall provide a property tax credit for any real property owned by an eligible taxpayer, provided that the real property tax liability owed on the taxpayer's real property may be increased by no more than 2.5% per year or the percent increase in inflation, whichever is less. However, for any county in which any subclass of real property is considered to be valued below its true value in money, as determined in the act, the amount by which a taxpayer's real property tax liability may increase shall not exceed 5% per year, provided that this provision shall no longer apply to a county once such subclass of real property in such county is no longer considered to be valued below its true value in money. Additionally, the act provides that no personal property tax liability owed on any individual item of personal property shall not be increased above the liability owed on such item during the 2024 tax year or the first year an eligible taxpayer first incurs personal property tax liability on such personal property, whichever occurs later. Any eligible taxpayer experiencing such an increase shall be eligible for a credit on the eligible taxpayer's personal property tax liability in an amount equal to such increase, as described in the act. (Sections 137.1058 and 137.1055) STATE TAX COMMISSION RATIO STUDIES Current law requires the State Tax Commission to equalize the valuation of each class and subclass of property among the respective counties. This act requires the Commission to utilize ratio studies to determine whether a class or subclass is valued below or above its true value. Such values shall be no less than 80% and no more than 100% of true market value, as described in the act. (Section 138.390) JOSH NORBERG
- Who sponsors SB 919?
- SB 919 is sponsored by Joe Nicola.
- What is the current status of SB 919?
- This bill is in committee in the Senate. Introduced December 01, 2025. It must pass committee before a floor vote.
- Where can I track SB 919?
- Track SB 919 free on One Click Politics — get push/email alerts when it moves.
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