Missouri 2022 Regular Session

Missouri Senate Bill SB680

Introduced
1/5/22  

Caption

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

Impact

If enacted, SB680 would directly affect the assessment practices of county and local assessors throughout Missouri. It would mandate that residential properties are assessed fairly and consistently, reflecting the true value as dictated by market conditions, but within controlled limits. This could provide significant financial relief for homeowners in areas where real estate values may see dramatic fluctuations, aligning property taxes more closely with the inflation experienced in the wider economy.

Summary

Senate Bill 680 seeks to establish limitations on the growth of property assessment values for residential real properties in Missouri. Specifically, the bill proposes that residential properties cannot have their assessed value increase beyond a certain percentage, which is tied to the increase in the consumer price index or capped at a fixed percentage, intended to provide more predictable tax bills for homeowners. The intent is to protect homeowners from potentially steep increases in property taxes resulting from rapidly rising assessments.

Contention

Despite its protective measures for homeowners, SB680 has not been without its critics. Opponents argue that capping assessed value growth may restrict local government revenue, thereby hindering the ability of counties and municipalities to fund essential services and infrastructure projects. Furthermore, there are concerns that such regulations could undermine local government autonomy, as they would limit the power of local assessors to set values according to varying local conditions. The ongoing debate highlights the balancing act between protecting taxpayers and ensuring adequate revenue generation for local governments.

Companion Bills

No companion bills found.

Previously Filed As

MO SB87

Reduces the assessment percentage for residential real property

MO SB105

Reduces the assessment percentage of real property

MO SB1009

Reduces the assessment percentage of real property

MO SB6

Reduces the personal property assessment percentage

MO SB104

Reduces the assessment percentage of personal property

MO SB414

Modifies provisions relating to the assessment of solar energy property

MO SB24

Reduces the assessment percentage for personal property

MO SB1219

Modifies provisions relating to the assessment of solar energy property

MO SB264

Modifies provisions relating to personal property assessments

MO SB493

Relating to motor vehicle assessments

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

OR SB1559

Relating to the taxation of floating homes; and prescribing an effective date.