Missouri Bills

Modifies provisions relating to epinephrine delivery systems

Establishes provisions relating to child care facilities

Allows election challengers to be present any time ballots are being cast

Establishes building permit issuance deadlines

Modifies requirements for campaign contributions

Establishes procedures for school districts to test for gifted students

Modifies provisions relating to alternative therapies and treatments, including psilocybin

Excludes certain processing fees from the definition of gross receipts for sales tax purposes

Requires an applicant for a seed permit or renewal of a seed permit to include an affidavit that prohibits the sale of certain nonnative invasive plants

Modifies provisions relating to mail sent by state agencies

Allows landlords to apportion charges to tenants for water and sewer utility service

Modifies provisions relating to garnishments

Allows the director of the department of public safety to deny a peace officer license if an applicant has had a license permanently revoked or suspended

Modifies provisions relating to highway patrol purchases of motor vehicles, watercraft, watercraft motors, and trailers

SS/SB 1032 - Current law authorizes a taxpayer to claim a $1,200 exemption for each dependent for whom such taxpayer is entitled to a dependency exemption for federal tax purposes, provided such federal exemption is not equal to $0. This act authorizes a taxpayer to claim a $2,400 exemption during the tax year in which a taxpayer gives birth to or adopts a child for which the taxpayer is entitled to a dependency exemption for federal tax purposes, regardless of whether the federal exemption is equal to $0. This act is substantially similar to SB 371 (2025), SB 1225 (2024), HB 457 (2023) and SB 12 (2022 First Extraordinary Session), and to a provision in SS/SCS/SB 133 (2023), as amended. JOSH NORBERG

Clarifies the state and federal water permitting exemption for nonpoint sources in Missouri clean water law

Creates provisions relating to pharmacies

Provides that the practice of optometry shall include the use of injectable agents and surgical procedures for certain purposes

Establishes definitions and provisions for the protection of women

Modifies provisions governing grants to deaf-blind individuals and families

SS/SCS/SBs 1410 & 853 - This act modifies provisions relating to property taxes. TAX BALLOT MEASURE LANGUAGE This act requires an election authority to label tax ballot measures numerically or alphabetically in the order they are submitted. Election authorities may coordinate with each other, or with the Secretary of State, to maintain a database or other record and to ensure that the same measure shared on the ballot of multiple jurisdictions at the same election will have the same numerical or alphabetical assignment. (Section 115.240) This provision is identical to a provision in SB 1517 (2026) and HCS/HB 2178 (2026) and is substantially similar to a provision in HCS/HB 1790 (2026). This act requires any ballot measure seeking to add, change, or modify a tax on residential real property to express the effect of the proposed change within the ballot language in terms of the change in dollars owed per $100,000 of a property's market valuation. (Section 137.067) This provision is identical to a provision in SB 1203 (2026), HCS/HB 1790 (2026), HCS/HB 119 (2025), HCS/HB 517 (2025), HCS/HB 531 (2025), HB 660 (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). 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 LEVIES Current law allows taxing jurisdictions to impose either a single property tax levy for all property types or a different levy for each class and subclass of property. This act provides that, beginning on January 1, 2027, each county and city not within a county shall determine the assessed valuation, set and revise levies, and make adjustments to levies for each subclass of real property, individually, and personal property, in the aggregate. (Section 137.073.2(2) and (4); section 137.079; and section 137.115.16) These provisions are substantially similar to provisions in HCS#2/HB 2780 (2026). 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 1517 (2026), HCS/HB 1790 (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 1517 (2026), HCS/HB 1790 (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). This act requires any taxing jurisdiction that is required to roll back its property tax levy to separately report to the State Auditor any increase in the rate of levy for debt service made during the 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 law and the Constitution requiring tax levy rollbacks. (Section 137.073.6(3)) 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 prior to increasing the assessed value of residential real property by more than 15%. This act allows the property owner of any non-agricultural real property to request a physical inspection if the assessed value of such property has increased by more than fifteen percent since the last assessment. (Section 137.115.10) This provision is identical to a provision in HCS#2/HB 2780 (2026) and is substantially similar to a provision in HCS/HB 2178 (2026). MOTOR VEHICLE ASSESSMENTS Current law requires assessors to use a publication selected by the State Tax Commission to determine the true value of motor vehicles. This act requires the State Tax Commission to develop the bid specifications to select and secure such publication, and to secure an annual appropriation from the General Assembly for the publication. The State Tax Commission shall ensure that all assessors have access to the publication. (Section 137.115.9) PROPERTY TAX DEADLINES Current law requires a county assessor to provide notification to a taxpayer by no later than June 15 if the assessor increases the taxpayer's real property valuation. This act requires such notice to be provided by no later than June 1. (Sections 137.180, 137.355, and 137.490) PROPERTY TAX CREDITS Current law allows counties to provide a property tax credit to certain seniors. This act provides that a taxpayer shall not be required to reapply for such credit 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. (Section 137.1050) Current law requires each school district secretary to submit an annual report containing certain information about the district. This act requires such report to include the total amount of property tax credits applicable to the district from the prior year. (Section 137.1060) PROPERTY TAX PAYMENTS Current law authorizes counties to provide for the payment of real and personal property taxes in installments on an annual, semiannual, or quarterly basis, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties and allows the form of the installments to also be made on a monthly or weekly basis. (Section 139.053) This provision is substantially similar to SB 1211 (2026) and HB 388 (2025). This 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 1) DELINQUENT PROPERTY TAX NOTICES This act authorizes a collector to offer a trusted contact program to a taxpayer, 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 March 1 of a calendar year. (Section 140.010) SCHOOL DISTRICT BOND ISSUES Current law requires bond issues for school districts to include certain ballot language. This act modifies such language by adding a clause including the length of time it is estimated the district's bonded indebtedness would be extended. (Section 164.151) MISSOURI TAXPAYER DEBT RELIEF AND SCHOOL FACILITIES ACT This act creates the "Missouri Taxpayer Debt Relief and School Facilities Act", the "Commission on Academic Facilities", and a corresponding fund in the state treasury for purposes of providing state financial support for public school academic facility projects currently funded by local property taxpayers. State financial participation in such projects shall be reserved only for academic facilities where students receive instruction, such as classrooms and libraries, excluding administration buildings, bus barns, maintenance facilities, and athletic facilities, as provided in the act. Members of the commission shall include the Commissioner of Education, two members appointed by the Governor, one member appointed by the President Pro Tempore of the Missouri Senate, one member appointed by the Senate minority leader, and two members appointed by the Speaker of the House of Representatives, not more than one of whom from the same political party. All members of the commission shall have demonstrated experience in public school administration, school facility planning or construction, or public finance. The act outlines certain duties of the commission, including the adoption of rules establishing application procedures, project evaluation criteria, facility standards, audit requirements, and a methodology for state and local cost sharing, along with other duties specified in the act. 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 projects. The act specifies certain measures of district fiscal capacity that shall be considered, such as assessed valuation, property wealth per pupil, income levels, operating levies, debt service obligations, and other indicators of the ability to raise local capital. Districts with lower fiscal capacity and higher operating levies shall generally qualify for higher effective state support than districts with higher fiscal capacity and lower operating levies. The commission shall establish minimum and maximum state participation percentages for eligible project costs and may differentiate such percentages among project categories. A school district may apply to the commission for state financial participation in an academic facilities project only if the district satisfies certain criteria. Such criteria include a requirement that the district shall have adopted a long range facilities plan in a form approved by the commission, and the proposed project shall be consistent with such plan and with applicable facility standards to be established by the commission. Additionally, the school district shall have a current operating levy for school purposes at or above the performance levy, as such terms are defined in current law, unless the district's operating levy was at or above the performance levy at any point during the previous four years but was reduced due to a constitutionally mandated rollback. The act establishes a priority order for the awarding of state financial participation in each funding cycle. First order priority shall be given to projects addressing substantial and imminent dangers to health and safety. Second order priority shall be given to projects that create substantial and demonstrable efficiencies in the ongoing operating costs of a school district. Third order priority shall be given to projects that remedy significant facility condition deficiencies. Fourth order priority shall be given to projects that provide additional capacity to accommodate enrollment growth or eliminate excessive reliance on temporary classrooms. The commission shall further prioritize projects by considering certain factors to be included within and among the funding priority categories. These factors include the severity of facility need and educational impact; the district's fiscal capacity, so that districts with lower fiscal capacity receive higher effective state support; the district's operating levy, so that districts with higher levies receive higher effective state support to help reduce increases in property taxes; the extent to which the district is already relying on local funding effort, prioritizing districts that receive less than half of their total revenue from state sources; the availability or lack of local bonding capacity for facilities purposes; the degree of local matching commitment associated with the project; and the prudent and resourceful expenditure of state funds, as provided in the act. No project shall receive state financial participation unless the district demonstrates a good faith matching commitment, as determined by the commission. The commission shall give favorable consideration to projects accompanied by a plan, approved by the district's governing board, that uses state participation to offset or reduce the amount of new local debt that would otherwise be required for the project or allows for a reduction in future debt service levies or avoidance of levy increases that would otherwise be needed. The commission shall not require a district that is otherwise eligible for state financial participation to increase local tax rates as a condition of receiving state financial participation. The commission shall ensure that state funds are allocated in a manner that reasonably balances a preference for districts demonstrating strong local effort; a consideration for districts with limited remaining bonding capacity; and the goal of mitigating, where practicable, the long term property tax burden associated with necessary facility improvements. A district receiving state financial participation shall comply with all applicable procurement, construction, and reporting requirements and shall complete the project substantially as described in the district's approved application. The commission may withhold, suspend, or require repayment of state funds if a district materially violates the requirements of this act, promulgated rules under the act, or the terms of the district's approved project. (Section 1) SEVERABILITY This act contains a severability clause. (Section B) JOSH NORBERG

Designates May 2026 as "ALS Awareness Month" in Missouri

Encourages screening and treatment for kidney disease

Proposes a constitutional amendment changing various provisions relating to judges

Modifies provisions relating to sales taxes for early childhood services

Modifies provisions relating to state funds for regional planning commissions

Requires the department of health and senior services to notify the secretary of state of all death certificates and the secretary of state to notify the relevant local election authority

Modifies provisions relating to tax levies by political subdivisions

Modifies provisions governing county sales taxes for park purposes to allow tax revenues to be used for storm water management projects in parks

Creates provisions relating to medically complex pediatric patients

Modifies provisions of the "SALT Parity Act"

Modifies provisions relating to tax credits

Establishes the Missouri Disaster Mediation Act and Missouri Stronger Homes Program relating to disasters

Establishes provisions providing teachers with immunity if the teacher intervenes in incidents involving violence

Renames the "Missouri Student Religious Liberties Act" the "Missouri Safeguarding Personal Expression at K-12 Schools (SPEAKS) Act" and creates provisions safeguarding students' political and ideological expression at public schools

Establishes provisions relating to parental rights

Revises fees charged for recording instruments and producing records and authorizes the department of agriculture to establish user fees through rule promulgation

Modifies provisions governing school employee training requirements

Allows real property owners building a fence to enter an adjoining property up to 10 feet without liability for trespassing

Provides that retrospective laws may be enacted for civil childhood sexual abuse claims

Proposes a constitutional amendment specifying the election, powers, and duties of a county sheriff

Proposes a constitutional amendment that modifies term limits for members of the general assembly

Urges the United States Congress to reinstate mandatory country of origin labeling

Authorizes a sales tax exemption for certain purchases of materials and equipment

Provides an exemption from state and local sales and use taxes for certain elected officials making purchases for official business

Extends the jet fuel sales tax exemption until 2043

Phases out the use of single-use plastic products at Missouri State Parks and Historic Sites

Modifies a provision relating to a tax credit for new business facilities

Establishes a registry of persistent domestic violence offenders within the department of public safety

Requires inspections of fire-life-safety damper devices

Amends tax law to provide for additional subtractions for capital gains that are recharacterized as ordinary income by IRS

Creates provisions relating to air ambulance memberships

Modifies provisions relating to the collection of DNA samples in criminal cases

Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption

Changes a user fee collected by recorders of deeds for the Missouri housing trust fund from three dollars to nine dollars

Modifies provisions relating to public safety

Modifies provisions relating to self-storage facilities and prohibits an occupant from using a self-storage facility after the operator has delivered notice of the nonrenewal or termination of the rental agreement

Modifies provisions relating to tax credits

Modifies provisions governing the taxation of property

Modifies provisions relating to the transfer of moneys in certain funds at the end of any biennium