Missouri 2023 Regular Session

Missouri House Bill HB462

Introduced
1/4/23  

Caption

Changes the law regarding delinquent tax collections by setting the maximum interest rate charged on delinquent tax payments at five percent and authorizes a waiver for certain property tax penalties

Impact

The introduction of HB 462 is expected to have a significant impact on state laws regarding tax collections. By setting a cap on the interest rate, the bill could prevent excessive penalties that can accumulate over time, potentially making it easier for taxpayers to manage their debts. Furthermore, the waiver of specific penalties could lead to more lenient enforcement practices, thereby fostering a supportive environment for taxpayers, which may enhance compliance rates with tax obligations in the long run.

Summary

House Bill 462 aims to amend the current laws pertaining to delinquent tax collections by establishing a maximum interest rate of five percent on unpaid tax payments. Additionally, the bill includes provisions for waiving specific property tax penalties under certain circumstances. This legislative effort is designed to provide financial relief to taxpayers who may be struggling with outstanding tax obligations, aligning with broader initiatives to ease the burden of taxation on individuals and families within the state.

Sentiment

The sentiment surrounding HB 462 appears to be predominantly positive, as it is seen as a compassionate measure aimed at assisting taxpayers. Supporters of the bill, including various advocacy groups and financial aid organizations, commend its potential to alleviate fiscal stress on individuals. However, there may also be concerns from fiscal conservatives about the implications for state revenue, as lower interest rates and penalty waivers could result in decreased collections in the short term.

Contention

Notable points of contention could arise regarding the potential impacts of the bill on state revenue and local governance. Critics might argue that such measures could lead to a significant reduction in funds available for essential public services. Additionally, there could be debates about the fairness of the criteria for waiving penalties, which may lead to claims of inequities among taxpayers depending on their circumstances. The balance between aiding taxpayers and maintaining sufficient state revenue will be a crucial issue as discussions around this bill progress.

Companion Bills

No companion bills found.

Previously Filed As

MO HB1088

Changes the law regarding the collection of delinquent property taxes

MO HB17

Changes the law regarding the collection of delinquent property taxes

MO S00967

Relates to setting a minimum and maximum delinquent tax interest rate for payments due on residential real property.

MO A01489

Relates to setting a minimum and maximum delinquent tax interest rate for payments due on residential real property.

MO S06166

Relates to setting a minimum and maximum delinquent tax interest rate for payments due on residential real property.

MO HB05543

An Act Concerning The Interest Charged On Delinquent Property Tax Payments.

MO HB1194

Modifies provisions relating to the collection of penalties for delinquent personal property taxes

MO AB2353

Property taxation: welfare exemption: delinquent payments: interest and penalties.

MO HB2907

Changes the law regarding the collection of delinquent property taxes and authorizes the creation of a land bank in the county of St. Louis

MO HB46

Relating to the maximum amount of penalties that may be imposed for delinquent taxes and tax reports and the application of taxpayer payments to taxes, penalties, and interest.

Similar Bills

No similar bills found.