HB 2076 -- Property Tax Relief for the Elderly Sponsor: Portwood This bill amends the Missouri Homestead Preservation Act by specifying that the annual tax assessments for taxpayers 75 years of age or older will not increase after January 1, 2006, until the property owner moves, sells the property, or fails to notify the assessor of continued eligibility. The Director of the Department of Revenue is authorized to promulgate rules regarding the application, appropriation calculation, and distribution procedures of this program.Copyright (c) Missouri House of Representatives