Missouri 2023 Regular Session

Missouri Senate Bill SB493

Introduced
1/12/23  

Caption

Relating to motor vehicle assessments

Impact

If passed, SB 493 will significantly alter how motor vehicles and real property are assessed and taxed in Missouri, particularly impacting the methods used by local governments. The bill introduces a new system for determining the value of motor vehicles based on the manufacturer's suggested retail price, while also requiring assessors to conduct physical inspections for substantial increases in property value. Local governments may face challenges adapting to the new methodologies and maintaining compliance with the updated regulations.

Summary

Senate Bill 493 seeks to modify the assessment and taxation processes for motor vehicles and property in Missouri. The primary focus of the bill is to repeal the existing provisions regarding property assessments in favor of a more structured approach. Under this new bill, assessors in all counties, including the City of St. Louis, are mandated to annually assess personal property and real estate at specified percentages of their true value as of January 1st of each year. Notably, the bill stipulates that the assessment must be determined in odd-numbered years, applying the same values in even-numbered years unless new constructions or improvements have been made.

Sentiment

The sentiment surrounding SB 493 appears to be mixed among stakeholders. Proponents argue that standardizing property assessment will lead to better fairness and consistency across the state, reducing arbitrary valuations. They believe this could ultimately enhance revenue for local jurisdictions by ensuring accurate tax collections. On the other hand, critics express concern that the bill could undermine local governance by imposing rigid state-mandated assessment practices, potentially sidelining community-specific needs and considerations.

Contention

A particular point of contention arises from the requirement for physical inspections before adjusting property values significantly. Many property owners and local assessors may find this obligation cumbersome and time-consuming. Additionally, the move to digitize payment methods—allowing electronic transfers for tax payments—may also be debated, focusing on potential fees imposed on taxpayers. The implications of such charges could bring opposition from groups advocating for fiscal fairness and accessibility.

Companion Bills

No companion bills found.

Previously Filed As

MO SB799

Modifies provisions relating to motor vehicle assessments

MO SB183

Modifies provisions relating to the assessment of motor vehicles

MO HB2694

Modifies provisions relating to motor vehicle assessment

MO SB1139

Modifies provisions relating to the determination of assessed values of motor vehicles

MO SB264

Modifies provisions relating to personal property assessments

MO SB680

Places a limit on the growth in assessments of residential real property

MO SB414

Modifies provisions relating to the assessment of solar energy property

MO SB1219

Modifies provisions relating to the assessment of solar energy property

MO SB6

Reduces the personal property assessment percentage

MO SB87

Reduces the assessment percentage for residential real property

Similar Bills

MS SB2841

Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.

MO SB6

Reduces the personal property assessment percentage

MO SB8

Modifies provisions relating to personal property taxes

MO SB87

Reduces the assessment percentage for residential real property

MO SB799

Modifies provisions relating to motor vehicle assessments

MO SB104

Reduces the assessment percentage of personal property

MO SB649

Modifies provisions relating to taxation

MO HB2694

Modifies provisions relating to motor vehicle assessment