Browse Legislation

SB 1438 - This act modifies the required amount of motor vehicle liability insurance. The required amount of coverage for bodily injury or death is increased from $25,000 to $50,000 for one person, and from $50,000 to $100,000 for bodily injury or death to two or more persons in any one accident, and from $25,000 to $50,000 for injury to or destruction of property of others in any one accident. Currently, any underinsured motor vehicle coverage with less than two times the limits for bodily injury or death under current law shall be construed to provide coverage in excess of the liability coverage of any underinsured motor vehicle involved in the accident. This act provides that any underinsured motor vehicle coverage shall be construed to provide coverage in excess of the liability coverage of any motor vehicle involved in the accident. This act is identical to SB 1289 (2026) and HB 2082 (2026). TAYLOR MIDDLETON

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). 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) 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 substantially similar to SB 1303 (2026), SB 699 (2025), SB 784 (2025), and SCS/HB 1086 (2025), and to a provision in HB 660 (2025). 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). 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) 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 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/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), and HCS/HB 2140 (2024). 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 HCS/HB 2178 (2026) and HCS#2/HB 2780 (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) 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) 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) 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) 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 1711 - This act modifies provisions relating to utility colocation along highway corridors. The State Highways and Transportation Commission and the Missouri Department of Transportation shall allow the installation, operation, and maintenance of electric transmission facilities within highway rights of way. The Commission and Department shall develop uniform criteria for colocation of transmission facilities within highway rights of ways. The duty of the Commission and Department shall include providing reasonable time lines and procedures for review and approval of colocation requests, ensuring safety of the public and infrastructure, avoiding duplication of corridors, and imposing reasonable conditions that shall not interfere with colocation. This act is identical to provisions in SB 838 (2026) and HB 3456 (2026). TAYLOR MIDDLETON

Establishes provisions related to the safe storage of firearms

Increases the cigarette tax from $0.17 per pack of 20 cigarettes to $0.27 per pack to be used for public education and health care purposes, upon voter approval

Requires the department of revenue to provide each individual 1 free original and 1 free renewal or replacement nondriver’s license every 2 years

Establishes the "Missouri Teachers Matter Grant Program"

Modifies and repeals provisions relating to duties of the joint committee on education

Modifies provisions relating to higher education tuition

Modifies provisions for boards of election commissioners

Modifies provisions relating to guardianships and conservatorships

Repeals the election offense of allowing a ballot to be seen

Expands the definition of special victim to include staff members of the division of youth services and registered nurses

Requires the department of transportation to prioritize federal priority corridors in the statewide transportation improvement program (STIP) and requires any changes to the STIP to be approved by the joint committee on administrative rules

SB 941 - This act modifies provisions relating to gaming. ILLEGAL GAMING This act establishes the "Illegal Gaming Enforcement Fund", which shall consist of a portion of revenues generated from an administrative fee imposed on video lottery terminals authorized by the act. Moneys in the fund shall be used by the Attorney General, prosecutors, and law enforcement to investigate, enforce, charge, and prosecute illegal gaming in this state. (Section 27.180) Current law authorizes the superintendent of the Highway Patrol to enter into an agreement with the Missouri Gaming Commission to enforce laws relating to gaming. This act authorizes the superintendent to also enter into such an agreement with the Missouri Lottery Commission. (Section 43.050) The act modifies the definition of "advance gambling activity" to include conduct directed toward the creation or establishment of a gambling device. The act also provides that the term "gambling" does not include video lottery gaming authorized by the act. (Sections 572.010 and 572.100) This act provides that, for constitutionally authorized raffles, such raffles shall use tickets, a device, or a machine where a person or persons buy one or more changes from a finite number of draws for a prize. Such machine shall be certified as provided in the act. (Section 572.015) This provision is substantially similar to a provision in SB 643 (2022), SB 764 (2022), SB 906 (2022), HB 2080 (2022), and HB 2541 (2022), and is similar to a provision in SB 632 (2022), SB 1237 (2022), and HB 2910 (2022). This act establishes the "Missouri Gaming Bureau" within the Department of Public Safety. The director of the Bureau shall be a uniformed member of the Highway Patrol, and the Bureau may contract with the Missouri Gaming Commission and the Missouri Lottery Commission for criminal and regulatory investigations involving excursion gambling boats and video lottery gaming authorized by the act. Members of the Bureau shall be paid from funds designated as administrative within the State Lottery Fund. (Section 650.930) STATE LOTTERY Current law prohibits the state lottery from approving any lottery game based on the outcome of sporting events. This act repeals such prohibition, provided that the maximum ticket price shall not exceed five dollars per ticket. Additionally, the act authorizes the Lottery Commission to use an internet application to sell electronic scratcher games, draw games, and pull-tab games where a player may access such application using a personal device. (Sections 313.205 and 313.230) VIDEO LOTTERY GAMING This act establishes the Honoring Missouri Veterans and Supporting Missouri Education Act. This act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program. (313.429.1) Video lottery game terminals may be placed in any video lottery game retailer's location, as such term is defined in the act. (Section 313.427) Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first being connected to such centralized computer system. Video lottery game terminals shall meet the standards provided for in the act. (Section 313.429.2(14)) The Commission may impose a non-refundable application fee, as described in the act. The initial license shall be for a period of one year. Thereafter, the license renewal period shall be four years with the applicable license renewal fee paid for each year such license is renewed, as described in the act. In addition to such license fees, video lottery game operators shall pay the Commission an annual administrative fee of $1,000 for each video lottery game terminal placed in service. No license shall be issued to any person who has been convicted of a felony or crime involving illegal gambling. (Section 313.429.3) Video lottery game operators and video lottery game retailers shall enter into a use agreement for the placement of video lottery game terminals, as described in the act. The agreement shall specify an equal division of net terminal income after adjustments for taxes and administrative fees are made. Video lottery game operators and video lottery game retailers are prohibited from offering anything of value other than the percentage of adjusted gross receipts for the placement of video lottery terminals. (Section 313.429.4) Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Unredeemed video lottery game tickets shall expire after 180 days of issue. (Section 313.429.8) The price of video lottery game terminal credits shall be determined by the Commission, and the maximum wager played per video lottery game shall not exceed $4.00. No cash award for the maximum wager played on any individual lottery game shall exceed one dollar less than the maximum amount allowable by federal law before tax withholding is required. (Section 313.429.10(1)) Operators shall not operate more than eight terminals at any one video lottery game retailer location. (Section 313.429.10(2)) A person under the age of twenty-one shall not play video lottery games. Video lottery game operators shall have a video surveillance system within the immediate area of the retailer's establishment where video lottery game terminals are located. (Section 313.429.11(1) and (2)) Video lottery game operators shall pay to the Commission thirty-four percent of the video lottery game adjusted gross gaming revenue. The Commission shall transfer ten percent of the adjusted gross gaming revenue tax to the cities and counties in which video lottery gaming terminals are located. (Section 313.429.12) The Commission shall procure a centralized computer system no later than 180 days following the effective date of the act, and shall establish start and operational dates as described in the act. (Section 313.431) Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri. (Section 313.433) This act allows municipalities and counties to adopt ordinances permitting or prohibiting video lottery game terminals within the municipality or the unincorporated area of the county. (Section 313.435) These provisions are identical to HCS/HB 970 (2025), are substantially similar to SB 16 (2025), SB 73 (2025), SB 112 (2025), SB 192 (2023), SB 557 (2023), SB 574 (2023), HB 699 (2023), SB 642 (2022), SB 686 (2022), SB 19 (2021), SB 319 (2021), HB 1014 (2021), SB 566 (2020), SB 43 (2019), and SB 452 (2017), and to provisions in SB 824 (2024), SB 1083 (2024), SB 1021 (2024), HB 2921 (2024), SB 1 (2023), SB 906 (2022), SS/HCS/HBs 2502 & 2556 (2022), HB 2080 (2022), SCS/SB 98 (2021), HB 915 (2021), SS#3/SCS/SB 44 (2019), and SS/SCS/SB 767 (2018), and are similar to HB 990 (2017). EXCURSION GAMBLING BOAT ADMISSION FEE Current law requires excursion gambling boat licensees to pay an admission fee of $2 per person, with $1 deposited to the Gaming Commission Fund and the remaining $1 paid to the home dock city or county. This act increases such fee to $4 per person, and allocates the additional $2 to the Missouri Veterans Commission. (Section 313.820) This act is substantially similar to HCS/HB 970 (2025). JOSH NORBERG

Establishes provisions relating to jail reimbursement by the department of mental health

Expands the definition of special victim to include sports officials at a sporting event

Modifies provisions relating to an income tax deduction for certain National Guard duties

Contains provisions relating to law enforcement officer accountability

Prohibits discrimination on the basis of race