Missouri 2023 Regular Session

Missouri Senate Bill SB425

Introduced
1/4/23  

Caption

Authorizes a tax credit for the purchase of certain homes

Impact

If enacted, SB 425 would amend Chapter 99 of Missouri's Revised Statutes by introducing section 99.720, which outlines the provisions related to this tax credit. It targets properties classified as blighted and requires that such properties are not only vacant for a specific period but also fulfill certain conditions related to their physical safety as determined by local governing bodies. This measure aims to stimulate housing market activity by making it financially viable for first-time home buyers to invest in and renovate these properties.

Summary

Senate Bill 425 aims to provide a tax credit for first-time home buyers purchasing blighted properties. Specifically, the bill proposes a tax credit of up to five thousand dollars for individuals who meet certain eligibility requirements, including purchasing property that has been vacant and deemed blighted by local authorities. The intent behind this bill is to encourage the rehabilitation of deteriorated homes, thus contributing to community revitalization efforts and promoting affordable housing options within the state.

Sentiment

The sentiment surrounding SB 425 appears to be largely positive among its supporters, who advocate for the potential of the bill to revitalize struggling neighborhoods and improve property values. Proponents argue that the financial incentive will motivate new homeowners to invest in properties that might otherwise remain abandoned or in disrepair. However, there may be concerns regarding the effectiveness of the tax credit in genuinely addressing housing shortages and whether it adequately supports all demographics in need of assistance.

Contention

Notably, potential points of contention regarding SB 425 could include discussions around the definition of 'blighted' and the criteria for determining which properties qualify for the tax credit. There might be debates about whether this could result in select properties being favored over others, leading to inequities in property rehabilitation efforts. Furthermore, ensuring that the properties are actually transformed into affordable housing units post-rehabilitation could be a concern, as there is the potential for profit-motivated investors to exploit the tax benefits.

Companion Bills

No companion bills found.

Previously Filed As

MO SB719

Authorizes a tax credit for the purchase of certain homes

MO SB404

Authorizes a tax credit for the purchase of certain homes

MO SB970

Authorizes a tax credit for the purchase of certain homes

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB1119

Authorizes sales tax exemptions for certain purchases

MO A2246

Establishes New Jersey Homebuyer Tax Credit Program under gross income tax for certain home purchases during qualified periods by first-time homebuyers.

MO S2345

Establishes New Jersey Homebuyer Tax Credit Program under gross income tax for certain home purchases during qualified periods by first-time homebuyers.

MO S2745

Establishes New Jersey Homebuyer Tax Credit Program under gross income tax for certain home purchases during qualified periods by first-time homebuyers.

MO HB73

Homestead Property Tax Credit – Calculation of Credit for Dwelling Purchased by First–Time Homebuyer

MO HB480

Homestead Property Tax Credit - Calculation of Credit for Dwelling Purchased by First-Time Homebuyer

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