SECOND REGULAR SESSION

House Concurrent Resolution No. 26

95TH GENERAL ASSEMBLY

INTRODUCED BY REPRESENTATIVES SCHIEFFER (Sponsor), HODGES, SHIVELY, BRINGER AND HARRIS (Co-sponsors).

4185L.01I

AN ACT

Relating to the disapproval of the Missouri State Tax Commission's recommendations regarding the value for each grade of agricultural and horticultural land based on productive capability.

Be it enacted by the General Assembly of the state of Missouri, as follows:

            Whereas, Section 137.021, RSMo, provides that on or before December thirty-first of each odd-numbered year the State Tax Commission is required under Section 137.021, RSMo, to promulgate by regulation a value for each grade of agricultural and horticultural land based on productive capability; and

            Whereas, the State Tax Commission, in accordance with Section 137.021, RSMo, did on December 15, 2009, propose a value for each of the eight grades of agricultural and horticultural land for the 2011 and 2012 assessment years; and

            Whereas, agricultural land is divided into eight classifications, with Grade 1 being of the highest quality and Grade 8 the worst. The State Tax Commission approved raising values for Grades 1-4, lowering values for Grades 5-7, and keeping Grade 8 the same. The largest increase is for Grade 1, which would increase from $985 per acre to $1270 per acre. The largest decrease is for Grade 5, which would decrease from $195 per acre to $147 per acre; and

            Whereas, the State Tax Commission increased the value for farms in the four best categories which is generally cropland, lowered values for three lesser categories which include pastures, and made no change to the lowest category; and

            Whereas, the establishment of local property values should remain the responsibility of the county assessor; and

            Whereas, Missouri farmers are currently carrying some of the highest debt load in the nation and simply cannot afford to pay a property tax increase at this time; and

            Whereas, land productivity is extremely volatile because of increased expenses, weather, temperature, sun, flooding, rainfall, frost, pests, disease, weed control, and unpredictable prices for agricultural products; and

            Whereas, Section 137.021, RSMo, permits the General Assembly to disapprove within the first sixty days of the next Regular Session of the General Assembly the agricultural and horticultural values as proposed by the State Tax Commission:

            Now, therefore, be it resolved that the members of the House of Representatives of the Ninety-fifth General Assembly, Second Regular Session, the Senate concurring therein, hereby disapprove the State Tax Commission's proposed state regulation to be promulgated under Section 137.021, RSMo, establishing agricultural land values for the 2011 and 2012 assessment years; and

            Be it further resolved that the General Assembly recommends that the State Tax Commission review the current procedure for determining and establishing agricultural land values, taking into consideration the variety of agricultural land and classified based on the soil productivity index as calculated by the University of Missouri; and

            Be it further resolved that the Chief Clerk of the Missouri House of Representatives be instructed to prepare properly inscribed copies of this resolution for Governor Jay Nixon and the Missouri State Tax Commission.