Missouri House Bill HB2643

Missouri 2022 Regular Session

• Introduced: 2/7/22
• Refer: 5/13/22

Caption

Changes the laws regarding county collectors by reducing penalties and interest charged on unpaid taxes to apply only to outstanding amounts

Impact

If enacted, HB2643 would significantly impact how tax penalties are managed at the county level. By ensuring that no penalties or interest will be imposed if a county collector has certified a mailing failure or an error in tax determination, the legislation is designed to protect taxpayers from penalties that may arise due to circumstances beyond their control. This change will likely foster a more taxpayer-friendly environment, as it empowers individuals to challenge erroneous claims by the county with less risk of incurring additional penalties.

Summary

House Bill 2643 aims to modify the existing laws surrounding county taxation by reducing penalties and interest charges on unpaid taxes, specifically addressing situations where taxpayers experience difficulties due to system failures or errors made by the county. The bill proposes to repeal section 52.240 of the Missouri Revised Statutes and enact a new section that clarifies the processes related to tax assessments and refunds. This legislation seeks to create a more lenient framework for taxpayers in cases of administrative errors, potentially alleviating financial burdens caused by unexpected tax penalties.

Contention

The discussion surrounding HB2643 may involve concerns regarding the enforcement of tax collection and the implications of reducing penalties for counties that rely on such revenue streams. There may be contention regarding the potential for increased instances of tax delinquency as a result of the leniency imposed by the bill. Proponents will argue for the fairness in relieving taxpayers from penalties tied to systemic errors, while opponents might raise concerns about the potential revenue loss for counties and the perceived leniency that might undermine the urgency of tax payments.