TAXATION AND REVENUE - PROPERTY

Missouri House of Representatives
94th General Assembly, 2nd Regular Session (2008)
Bills Indexed by Subject
TAXATION AND REVENUE - PROPERTY

: Declares a parent's right to make all health care and education decisions for their minor children and allows for reimbursement of property taxes for those who home school or attend a private school

: Increases the property tax relief for senior citizens' program known as circuit breaker and extends the date for the deposit of a percentage of property tax collections into county assessment funds

: Changes the laws regarding the Missouri Homestead Preservation Act

: Changes the laws regarding property tax rates

: Authorizes a tax credit for certain elderly and disabled individuals and certain veterans for real property taxes paid

: Requires a certificate of value to be recorded at the time of the sale of the property

: Exempts real property owned by individuals 65 years of age or older with certain levels of income from increases in assessed valuation

: Phases out the personal property tax on motor vehicles

: Authorizes allocation of property taxes collected from the Senior Citizens' Services Fund tax to senior centers for their operational and capital needs

: Allows taxpayers to pay real property taxes in quarterly installments

: Requires tax statements to be mailed to all resident taxpayers at least 45 days before the delinquent date

: Limits the increase in assessed valuation of residential property by the percentage of increase in Social Security benefits for the elderly and disabled who own and live in their principal residence

: Establishes the Predictable Property Tax Act which changes the procedures for imposing real property taxes

: Imposes an excise tax on controlled substances and illicit alcoholic beverages

: Changes the laws regarding property taxation

: Increases the property tax relief for senior citizens' program known as circuit breaker and extends the date for the deposit of a percentage of property tax collections into county assessment funds

: Changes from two to five years the cycle for determining the assessed valuation of real property in St. Louis County

: Clarifies that the surviving spouse of a public safety officer can claim an income tax credit for the real property taxes paid for each year he or she remains unmarried beginning when the spouse dies

: Requires counties to accept quarterly payments of real and personal property taxes

: Changes the laws regarding levee and drainage districts

: Prohibits penalties and interest from being charged to a taxpayer for the erroneous payment of property taxes as a result of an error by an official or employee of the county

: Specifies the true value for assessment purposes of possessory interests in property on or adjacent to certain commercial airports and authorizes a tax credit for expenses to improve certain stock

: Allows a property owner to consider the final assessed valuation after an appeal on real property as an offer by the taxing authority to purchase the property

: Authorizes the Board of Public Buildings to issue bonds for a grant for the design and construction of a national memorial for Martin Luther, King, Jr. in Washington, D. C.

: Exempts residential property owned by individuals 62 years of age or older from certain increases in assessed valuation

: Creates a county jails fund to be administered by the county sheriff for the purpose of maintaining each county's jail funded by a portion of the fee charged for the collection of delinquent and back taxes

: Repeals the requirement that owners of rental and leasing facilities provide personal property lists of the property located at their facilities to the county assessor where the properties are located

: Exempts residential property owned by taxpayers 62 years of age or older from certain increases in assessed valuation

: Changes the laws regarding property taxation

: Requires taxation of all real property in Missouri which is owned or occupied by the United States government unless the state receives unencumbered federal funds by mandates for the benefit of Missourians

: Changes the laws regarding the Missouri Homestead Preservation Act

: Revises the definition of "commercial aircraft" as it relates to the taxation of aircraft by lowering the maximum certified gross take-off weight from 7,000 to 1,000 pounds

: Changes the laws regarding the Missouri Homestead Preservation Act and property taxation

: Lowers the assessment percentage for personal property taxation purposes on vehicles necessary for transporting physically disabled individuals from 33.3% to 12%

: Increases the rate certain counties are authorized to impose on agricultural and horticultural property for a special road rock fund tax

: Allows disabled individuals or individuals 60 years of age or older to defer paying property taxes on their residences under certain conditions

: Prohibits penalties and interest from being charged on a real property tax bill when there is clear and convincing evidence that the county made an error or omission in determining the taxes

: Authorizes Jefferson County, upon voter approval, to impose a retail sales tax to fund public health and safety projects and programs of the county public health center

: Changes the requirement determining which counties must withhold 1% of all property taxes to be deposited into the county's assessment fund

: Exempts personal and residential property owned by certain taxpayers 65 years of age or older from increases in assessed valuation and limits increases in their personal and property tax

: Proposes a constitutional amendment freezing all real property valuations and tax rates until the sale or transfer of the property or a voter-approved rate increase

: Proposes a constitutional amendment altering the rollback requirement for the Hancock Amendment

: Proposes a constitutional amendment requiring any replacement tax levy for loss in revenue from the exemption of certain personal property of manufacturers to be adjusted according to the Constitution

: Proposes a constitutional amendment capping the increase in any individual parcel of property at 5% per reassessment period, unless the property is transferred

: Proposes a constitutional amendment exempting from taxation the personal property of residents who are on active military duty

: Proposes a constitutional amendment exempting all real and personal property of a former prisoner of war who has a total service-connected disability from property taxation

: Proposes a constitutional amendment limiting an individual's real property tax to the current amount with an allowance for increases in the federal Consumer Price Index

: Proposes a constitutional amendment changing the rollback requirement for the Hancock Amendment

SB 711 --- Sponsor: Gibbons, Michael R.
: Modifies provisions regarding property taxation

SB 748 --- Sponsor: Ridgeway, Luann
: Requires property taxes paid by certain non-resident taxpayers to be added-back to adjusted gross income

SB 805 --- Sponsor: Mayer, Robert
: Modifies the definition of the term "agricultural and horticultural property" for property tax purposes

SB 822 --- Sponsor: Shoemyer, Wes
: Allows cities, towns, villages and counties to impose a property tax to fund cemetery maintenance

SB 891 --- Sponsor: Green, Timothy P.
: Prohibits imposition of penalties and interest on certain property tax payments

SB 939 --- Sponsor: Stouffer, Bill
: Permits a levee district to levy a uniform tax of not more than eight dollars per acre upon each acre of land rather than one dollar per acre

SB 957 --- Sponsor: Goodman, Jack
: Repeals the requirement that rental and leasing facilities provide personal property lists for certain property

SB 992 --- Sponsor: Loudon, John
: Limits increases in assessed value of residential real property due to reassessment until a transfer of ownership occurs

SB 1017 --- Sponsor: Mayer, Robert
: Requires reports to school districts of certain property located within school district boundaries

SB 1213 --- Sponsor: Bray, Joan
: Allows senior citizens and disabled persons to defer property tax payment

SB 1253 --- Sponsor: Shoemyer, Wes
: Prohibits commercial use of individual county property tax records

SB 1276 --- Sponsor: Griesheimer, John E.
: Modifies provisions of law requiring the creation of county-wide tax increment finance commissions

SB 1285 --- Sponsor: Ridgeway, Luann
: Requires taxpayer notification of projected property tax liability

SJR 33 --- Sponsor: Ridgeway, Luann
: Limits reassessment of residential real property to years in which transfer of title occurs

SJR 44 --- Sponsor: Loudon, John
: Limits increases in assessed value of residential real property caused by reassessment to the rate of inflation until a transfer of ownership occurs

Missouri House of Representatives
Last Updated May 27, 2008 at 4:57 pm