Browse Legislation

SB 1460 - This act modifies provisions relating to towing. TOWING LIABILITY POLICY Current law requires motor vehicle liability policies to meet certain criteria. This act provides that any motor vehicle liability policy for a commercial motor vehicle with a gross vehicle rating of more than 26,000 pounds shall provide coverage for towing, winching, vehicle recovery, and emergency roadside labor in an amount of at least $100,000. (Section 303.190) RECOVERY OF TOWING COSTS Current law provides a mechanism for the owner of abandoned property that has been towed to file a petition in associate circuit court to determine if the abandoned property was wrongfully taken or withheld from its owner. This act applies such provision only to property for which the costs charged by the towing company do not exceed $15,000. For towed abandoned property with a gross vehicle rating of more than 26,000 pounds and with costs charged by the towing company exceeding $15,000, the owner of such property may, within seven days after the receipt of notification from the towing company pursuant to current law, file a petition in a court of competent jurisdiction in the county where the abandoned property is stored if there is a dispute arising over costs charged by the towing company. The petition shall name the towing company among the defendants. Upon filing the petition, the property owner shall pay to the towing company fifty percent of all costs charged by the towing company as of the date of filing, and the remaining fifty percent of all costs shall be deposited with the court. If the court finds in favor of the towing company, the property owner shall pay the remainder of the costs to the towing company along with interest accrued from the date of filing. Within five business days of depositing fifty percent of the costs charged by the towing company with the court, the property owner shall remove the truck, trailer, cargo, and any debris associated with such items from the premises of the towing company. Failure to remove such property shall result in the property owner forfeiting the moneys deposited with the court to the towing company. (Section 304.156) This act is identical to HB 3447 (2026). TAYLOR MIDDLETON

Appropriates money for the expenses, grants, refunds, and distributions of the Department of Higher Education and Workforce Development

HCS/SS/SCS/SBs 1066 & 1088 - This act modifies provisions relating to property taxation. TAX BALLOT MEASURES This act provides that a political subdivision or election authority shall not advertise or describe any proposed property tax as not increasing taxes unless failing to adopt the measure would cause an actual increase in the tax rate and adopting the measure would cause the tax rate to stay the same or decrease. (Section 67.496) This provision is identical to a provision in SB 1517 (2026) and HCS#2/HB 2668 (2026). This act requires an election authority to label tax ballot measures numerically or alphabetically in the order they are submitted. (Section 115.240) This provision is identical to a provision in HCS/HB 1790 (2026) and is substantially similar to a provision in SB 1517 (2026) and HCS/HB 2178 (2026). This act provides that any ballot measures proposing a new or increased real or personal property tax levy shall include certain information, as described in the act. (Section 115.706) This provision is identical to a provision in SB 1784 (2026), HCS#2/HB 2668 (2026), and HCS/HB 2925, and is substantially similar to a provision in SB 1517 (2026). ASSESSMENT OF SHORT-TERM RENTALS This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days, provided that such provision may not apply to any such property in excess of fifteen such properties owned by the same individual or business. This act also 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) This provision is identical to a provision in SS/SCS/SBs 1410 & 853 (2026), and is substantially similar to SB 1303 (2026), HCS/HB 2098 (2026), SB 699 (2025), SB 784 (2025), and SCS/HB 1086 (2025), and to a provision in SS/SCS/SB 1001 (2026), SB 1784 (2026), HB 660 (2025), and SCS/HB 3000 (2026). PROPERTY TAX ABATEMENTS This act provides that a political subdivision that adopts a tax abatement or similar economic incentive shall decrease any real property tax levy that is increased on property located in the political subdivision that does not receive an abatement. (Section 137.039) This provision is identical to a provision in SB 1517 (2026) and HCS#2/HB 2668 (2026). CALCULATION AND REVISION OF PROPERTY TAX LEVIES Current law allows for a taxing jurisdiction to impose a separate levy for each class and subclass of property or a single rate for all classes, and requires a reconciliation of the revenues derived from multiple rates. Beginning January 1, 2027, this act requires counties and the City of St. Louis to determine assessed valuation and impose rates for each class and subclass of property separately, and repeals the reconciliation provision. (Section 137.073.2, 137.079, and section 137.115.14) These provisions are identical to provisions in SB 1293 (2026) and HCS#2/HB 2780 (2026), and are substantially similar to provisions in SS/SCS/SBs 1410 & 853 (2026). PROPERTY ASSESSMENTS This act requires that if the voters in a political subdivision approve an increase to the tax rate ceiling prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling shall remain in effect only until such time as the temporary levy increase 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 are asked to approve an additional permanent levy increase, voters shall be submitted ballot language that clearly indicates that if the permanent levy increase is approved, the temporary levy shall be made permanent. (Section 137.073.5(3)) This provision is identical to a provision in SB 1293 (2026), SS/SCS/SBs 1410 & 853 (2026), SB 1517 (2026), SCS/HCS/HB 1790 (2026), HCS/HBs 2709 & 2671 (2026), HCS#2/HB 2780 (2026), HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023), and is substantially similar to SB 880 (2018) and SB 357 (2017). This act provides that, if the total assessed valuation in a political subdivision decreases in the tax year immediately following a tax year in which the voters approved an increase to the tax rate ceiling, such political subdivision may increase its levy such that the revenue received equals the amount that would have been received from the increased rate of levy had there been no decrease in the total assessed valuation. (Section 137.073.5(6)) This provision is identical to a provision in SB 1293 (2026), SB 1517 (2026), SCS/HCS/HB 1790 (2026), HCS/HBs 2709 & 2671 (2026), HCS#2/HB 2780 (2026), HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), and HCS/HB 2140 (2024), and is substantially similar to a provision in SS/SCS/SBs 1410 & 853 (2026). Current law provides that the burden of proof to sustain a property valuation shall be on the assessor for any assessment of residential real property that is made by a computer, computer-assisted method, or a computer program. This act applies such provision to all non-agricultural real property. (Section 137.115.1(5)) This provision is identical to a provision in SB 1784 (2026), HCS/HB 2178 (2026), and HCS#2/HB 2780 (2026), and is substantially similar to a provision in SS/SCS/SBs 1410 & 853 (2026). Current law requires an assessor to conduct a physical inspection of any residential real property prior to increasing the assessed valuation of such property by more than 15%. This act applies such requirement to all utility, industrial, commercial, railroad and other non-agricultural real property. (Section 137.115.10) This provision is identical to a provision in SB 1517 (2026), SB 1784 (2026), and HCS#2/HB 2780 (2026), and is substantially similar to a provision in SS/SCS/SBs 1410 & 853 (2026) and SCS/HCS/HB 2178 (2026). PROPERTY TAX CREDITS 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. The act provides that any payment of real or personal property taxes transmitted through the U.S. Postal Service and postmarked no later than January 5 shall be deemed to be timely paid. The act authorizes township counties to accept partial or installment payments of real and personal property taxes in the same manner as other counties. The act authorizes a county to extend the deadline for property tax payments for a period not to exceed thirty days in the event the county experiences technical, administrative, or operational difficulties that materially delay the preparation, printing, or mailing of real or personal property tax statements. The act authorizes a county assessor to allow a grace period of ten days for the submission of certain forms that are transmitted through the U.S. Postal Service and that are postmarked on or before the due date but received after the due date due to postal delay. (Section 137.1050) This provision is substantially similar to a provision in SB 1517 (2026) and is similar to a provision in SS/SCS/SBs 1410 & 853 (2026) and SCS/HCS/HB 2944 (2026). Current law also allows counties to provide a property tax credit to all other taxpayers, with certain counties able to annually increase the real property tax liability by five percent or the percent increase in inflation, whichever is greater. This act limits such increase to the lesser of the two amounts. (Section 137.1055) This provision is identical to a provision in SB 1517 (2026). SCHOOL DISTRICT PROPERTY TAX LEVIES Current law requires school districts to impose a property tax levy for operating purposes of not less than $2.75 in order to receive the full amount of state aid, with such rates subject to Hancock rollbacks. This act provides that the maximum rate of levy for any school district that imposed a levy of $2.75 in 2026 shall be $2.75 for the 2026-2027 school year, and shall be subject to Hancock rollbacks thereafter. (Section 163.021) This provision is substantially similar to a provision in SB 1517 (2026) and HCS#2/HB 2780 (2026). SEVERABILITY This act contains a severability clause. JOSH NORBERG HA #1 - MOVES PROVISIONS RELATING TO PROPERTY TAX PAYMENTS FROM A SECTION AUTHORIZING A SENIOR PROPERTY TAX CREDIT TO APPROPRIATE SECTIONS OF LAW HA #2 - REQUIRES TAX LEVY INCREASES TO BE APPLIED TO EACH SUBCLASS OF PROPERTY EQUALLY, AND REQUIRES ANY INCREASE TO A VOLUNTARILY REDUCED TAX RATE TO BE MADE IN THE IMMEDIATELY FOLLOWING YEAR OF REASSESSMENT HA #3 - REQUIRES NEWLY ELECTED ASSESSORS TO COMPLETE AT LEAST FORTY HOURS OF TRAINING RATHER THAN THIRTY-TWO, AUTHORIZES ASSESSORS TO ELECTRONIC DOCUMENT STORAGE AND COMMUNICATION METHODS, AND AUTHORIZES COUNTIES TO ACCEPT PARTIAL PAYMENTS OF CERTAIN APPEALED RESIDENTIAL REAL PROPERTY TAXES

SB 950 - This act modifies several provisions relating to taxation. INDIVIDUAL INCOME TAX For all tax years beginning on or after January 1, 2027, this act reduces the top rate of tax by 0.17%. Such reduction in the top rate of tax shall only occur if one or more institutions is subject to the tax on the endowments of higher education institutions imposed under this act. (Section 143.011) HIGHER EDUCATION ENDOWMENT TAX For all tax years beginning on or after January 1, 2027, this act imposes a tax on the endowments of qualifying institutions of higher education at a rate of 1.9% of the aggregate fair market value of the assets of such endowments. The tax shall apply to the endowments, as defined in the act, of higher education institutions that 1) are affiliated with, or provide medical faculty to, any abortion facility, 2) offer specific medical residencies or fellowships that offer training in performing or inducing abortions, or 3) support in any manner any abortion facility where abortions are performed or induced when not necessary to save the life of the mother. Any institution that becomes a qualifying institution of higher education on or after January 1, 2027, shall remain subject to the tax imposed by the act regardless of whether such institution no longer meets the definition of qualifying institution of higher education as defined in the act. All revenues generated by the endowment tax shall be deposited in the General Revenue Fund. (Section 146.200) This act is identical to HB 3444 (2026), SB 27 (2025), SB 1143 (2024), HB 2114 (2024), SB 290 (2023), SB 892 (2022), HB 1874 (2022), SB 451 (2021), and HB 302 (2021), and is substantially similar to HB 1332 (2023), SCS/SB 574 (2020), and SCS/SB 188 (2019). JOSH NORBERG

SB 1517 - This act modifies provisions relating to property taxes. TAX BALLOT MEASURE LANGUAGE This act provides that a political subdivision or election authority shall not advertise or describe any proposed property tax as not increasing taxes unless failing to adopt the measure would cause an actual increase in the tax rate and adopting the measure would cause the tax rate to stay the same or decrease. (Section 67.496) This provision is identical to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026) and HCS#2/HB 2668 (2026). This act requires an election authority to label tax ballot measures numerically or alphabetically in the order in which they are submitted. (Section 115.240) This provision is substantially similar to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026), SS/SCS/SBs 1410 & 853 (2026), SB 1784 (2026), SCS/HCS/HB 1790 (2026), HCS/HB 2178 (2026), and HCS#2/HB 2668 (2026). This act modifies multiple provisions of current law to provide that any ballot measures proposing a new or increased real or personal property tax levy shall be submitted on a general election day and shall include certain information, as described in the act. (Section 115.706 and multiple other sections) This provision is substantially similar to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026), SB 1784 (2026), HCS#2/HB 2668 (2026), and HCS/HB 2925 (2026). LOCAL ELECTIONS This act provides that all general elections for local, state, and national offices and issues shall be conducted on the first Tuesday after the first Monday in November. (Section 115.123) This provision is identical to a provision in HB 1613 (2026). PROPERTY TAX ABATEMENTS This act provides that a political subdivision that adopts a tax abatement or similar economic incentive shall decrease any real property tax levy that is increased on property located in the political subdivision that does not receive an abatement. (Section 137.039) This provision is identical to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026) and HCS#2/HB 2668 (2026). PROPERTY ASSESSMENTS Current law provides that new construction and improvements shall not be included in the total assessed valuation for the purposes of calculating property tax levies. This act repeals such provisions. (Sections 137.055 and 137.073) This act requires that if the voters in a political subdivision approve an increase to the tax rate ceiling prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling shall remain in effect only until such time as the temporary levy increase 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 are asked to approve an additional permanent levy increase, voters shall be submitted ballot language that clearly indicates that if the permanent levy increase is approved, the temporary levy shall be made permanent. (Section 137.073.5(3)) This provision is identical to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026), SB 1293 (2026), SS/SCS/SBs 1410 & 853 (2026), SCS/HCS/HB 1790 (2026), HCS/HBs 2709 & 2671 (2026), HCS#2/HB 2780 (2026), HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023), and is substantially similar to SB 880 (2018) and SB 357 (2017). This act provides that, if the total assessed valuation in a political subdivision decreases in the tax year immediately following a tax year in which the voters approved an increase to the tax rate ceiling, such political subdivision may increase its levy such that the revenue received equals the amount that would have been received from the increased rate of levy had there been no decrease in the total assessed valuation. (Section 137.073.5(6)) This provision is identical to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026), SB 1293 (2026), SCS/HCS/HB 1790 (2026), HCS/HBs 2709 & 2671 (2026), HCS#2/HB 2780 (2026), HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), and HCS/HB 2140 (2024), and is substantially similar to a provision in SS/SCS/SBs 1410 & 853 (2026). Current law requires an assessor to conduct a physical inspection of any residential real property prior to increasing the assessed valuation of such property by more than 15%. This act applies such requirement to all utility, industrial, commercial, railroad and other non-agricultural real property. (Section 137.115.10) This provision is identical to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026), SB 1784 (2026), HCS#2/HB 2780 (2026), and is substantially similar to a provision in SS/SCS/SBs 1410 & 853 (2026) and SCS/HCS/HB 2178 (2026). PROPERTY TAX CREDITS 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. Finally, the act provides that the credit shall apply to all property tax levies, including debt service levies. (Section 137.1050) This provision is substantially similar to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026) and is similar to a provision in SS/SCS/SBs 1410 & 853 (2026) and SCS/HCS/HB 2944 (2026). Current law also allows counties to provide a property tax credit to all other taxpayers, with certain counties able to annually increase the real property tax liability by five percent or the percent increase in inflation, whichever is greater. This act limits such increase to the lesser of the two amounts. (Section 137.1055) This provision is identical to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026). TOTALED MOTOR VEHICLE PROPERTY TAX CREDIT This act authorizes any taxing entity to provide a property tax credit to a taxpayer to reduce the total personal property tax owed on a totaled motor vehicle. The amount of the property tax credit shall be equal to the amount of property tax owed on such vehicle, prorated for the amount of months left in the tax year. In order to authorize a property tax credit pursuant to the act, the governing body of the taxing entity shall adopt an ordinance, as described in the act. (Section 139.035) This provision is identical to HCS/HB 708 (2025) and to a provision in HB 2627 (2026). PROPERTY TAX INSTALLMENTS Current law authorizes counties to provide for the payment of real and personal property taxes in installments, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties. (Section 139.053) This provision is identical to SB 1211 (2026) and HB 388 (2025), and is substantially similar to provisions in SS/SCS/SBs 1410 & 853 (2026) and SS/SCS/HCS/HBs 1768 & 2060 (2026). SCHOOL DISTRICT PROPERTY TAX LEVIES Current law requires school districts to impose a property tax levy for operating purposes of not less than $2.75 in order to receive the full amount of state aid. This act lowers such required levy to $1.50 beginning with the 2026-2027 school year. (Section 163.021) This provision is substantially similar to a provision in HCS/SS/SCS/SBs 1066 & 1088 (2026) and HCS#2/HB 2780 (2026). BLIND PENSION FUND Current law imposes a state property tax of $0.03 per $100 assessed valuation for the purposes of funding the Blind Pension Fund. This act eliminates such property tax upon the adoption of a constitutional amendment requiring the General Assembly to appropriate moneys to the Blind Pension Fund. (Section 209.130) SEVERABILITY This act contains a severability clause. (Section B) JOSH NORBERG

Appropriates money for the expenses, grants, refunds, and distributions of the Department of Corrections

Appropriates money for the expenses, grants, refunds, and distributions of the Department of Agriculture, the Department of Natural Resources, and the Department of Conservation

SB 1670 - Under current law, a fire protection district must publish a notice for bids on all construction or purchase contracts for work, material, or both, if it involves an expense of ten thousand dollars or more. This act increases the amount to fifty thousand dollars or more. This act is identical HB 3296 (2026), and to a provision contained in SCS/HB 3000 (2026). TRISTAN BENSON, JR.

Appropriates money for the expenses, grants, refunds, and distributions of the Department of Public Safety and the Department of National Guard

SB 1311 - This act modifies Supreme Court Rule 15.05 regarding continuing legal education requirements for lawyers. Specifically, this act repeals the requirement of one ethics credit hour devoted exclusively to bias, diversity, inclusion, or cultural competency and provides for a total of two of the total fifteen credit hours to be devoted to ethics. This act is identical to SB 506 (2025). KATIE O'BRIEN

SB 1201 - This act repeals a law that prohibits a voter from allowing the ballot they are casting to be seen by any person with the intent of letting it be known how the voter is about to vote or has voted. This act is identical to HB 1986 (2026). SCOTT SVAGERA

SB 1579 - Under this act a person found guilty of driving while intoxicated and acting with criminal negligence to cause the death of another person will not be eligible for probation or parole until the person has served at least five years' imprisonment. If the person has been found guilty of acting with criminal negligence, while driving while intoxicated, to cause the death of two or more persons or to cause the death of any person while the defendant has a BAC of at least .15 by weight of alcohol, the person will not be eligible for probation or parole until the person has served at least 10 years' imprisonment. This act increases the classes of felonies a person is to be charged with for causing injury or death to another when driving while intoxicated. This act is identical to a provision contained in SS/SCS/HB 1740 (2026), and HS/HCS/HBs 3068 & 3049 (2026). TRISTAN BENSON, JR.

SB 1031 - This act prohibits any state department to expend funds for intradepartmental programs, staffing, or other initiatives associated with "diversity, equity, and inclusion" or "diversity, inclusion, and belonging" or any other similar initiative, as described in the act. This act does not prohibit state departments from following anti-discrimination laws or complying with the federal Americans with Disabilities Act. This act is substantially similar to SCS/HB 742 (2025) and similar to SB 1193 (2026) and a provision in SB 1199 (2026). SCOTT SVAGERA

Appropriates money for the expenses, grants, refunds, and distributions of the State Board of Education and Department of Elementary and Secondary Education

Appropriates money for capital improvements

Appropriates money for the expenses, grants, refunds, and distributions of the several departments and offices of state government

Appropriates money for the expenses, grants, refunds, and distributions of statewide elected officials, the Judiciary, the Office of the State Public Defender, and the General Assembly

Appropriates money for the expenses, grants, refunds, and distributions of the Office of Administration, the Department of Transportation, the Department of Conservation, the Department of Public Safety, and the Chief Executive's Office

SB 1073 - This act designates every October 14th as Charlie Kirk Day in Missouri. JIM ERTLE

SS/SCS/SB 905 - This act establishes the Missouri Rangers and creates provisions relating to a training program for the Missouri Rangers. This act requires the POST Commission to establish a training program to be known as the "Missouri Rangers", and shall establish minimum standards for training instructors, training centers, and training programs that focus on preventing and responding to emergency or violent crisis situations in school settings. The arrest powers granted to any person who successfully completes the Missouri Rangers training program shall be limited to property or premises owned, leased, rented, or possessed by the school or school district and firearms offenses. This provision shall not apply to any person who is an active law enforcement officer. The training program shall be established by the POST Commission. The program shall not be longer than one hundred sixty hours, and shall consist of state and federal constitutional and statutory law; firearms training; close quarter combat; implicit and racial bias; active shooter training; defensive tactics; and any other related training deemed necessary by POST. An applicant shall not be granted entry to the training program without successfully completing the physical training requirements for their age range. The POST commission is granted the authority to promulgate rules for continuing education training for the Missouri Rangers. A certificate of Missouri Ranger training program completion and a Ranger badge shall be issued to any person that successfully completes the training program. A copy of such certificate shall be provided to the director of the Department of Public Safety. Under this act, the outermost garment of the Missouri Ranger uniform must display the title "RANGER" in capitalized block letters. A school or school district that utilizes this program has the authority to allow Rangers to carry a firearm or other weapon capable of lethal use on school property. The school or school district shall also decide the type of weapon carried and whether it shall be concealed. If open carrying a pistol, Rangers must use a level three retention holster. Finally, for the purpose of liability, workers' compensation, and any other employment-related matter, each Ranger shall be an employee of the school that hires them, and shall have qualified immunity. TRISTAN BENSON, JR.