FIRSTREGULARSESSION
[PERFECTED]
HOUSEBILLNO.1086
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEBROWN(16).
2211H.01P JOSEPHENGLER,ChiefClerk
ANACT
Torepealsection137.016,RSMo,andtoenactinlieuthereofonenewsectionrelatingto
classificationofcertainresidentialrealproperty.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section137.016,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection137.016,toreadasfollows:
137.016.1.AsusedinSection4(b)ofArticleXoftheMissouriConstitution,the
2followingtermsmean:
3 (1)"Residentialproperty",allrealpropertyimprovedbyastructurewhichisusedor
4intendedtobeusedforresidentiallivingbyhumanoccupants,vacantlandinconnectionwith
5anairport,landusedasagolfcourse,manufacturedhomeparks,bedandbreakfastinnsin
6whichtheownerresidesandusesasaprimaryresidencewithsixorfewerroomsforrent,and
7time-shareunitsasdefinedinsection407.600,excepttotheextentsuchunitsareactually
8rentedandsubjecttosalestaxundersubdivision(6)ofsubsection1ofsection144.020,but
9residentialpropertyshallnotincludeothersimilarfacilitiesusedprimarilyfortransient
10housing.Asinglefamilyhomeleasedforatermoflessthanthirtyconsecutivedays,in
11wholeorinpart,subjecttosalestaxundersubdivision(6)ofsubsection1ofsection
12144.020shallbeclassifiedonlyasresidentialproperty.Forthepurposesofthissection,
13"transienthousing"meansallroomsavailableforrentorleaseforwhichthereceiptsfromthe
14rentorleaseofsuchroomsaresubjecttostatesalestaxpursuanttosubdivision(6)of
15subsection1ofsection144.020;theleasingofasinglefamilyhome,inwholeorinpart,
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16foratermoflessthanthirtyconsecutivedaysdoesnot,initself,constitute"transient
17housing";
18 (2)"Agriculturalandhorticulturalproperty",allrealpropertyusedforagricultural
19purposesanddevotedprimarilytotheraisingandharvestingofcrops;tothefeeding,
20breedingandmanagementoflivestockwhichshallincludebreeding,showing,andboarding
21ofhorses;todairying,ortoanyothercombinationthereof;andbuildingsandstructures
22customarilyassociatedwithfarming,agricultural,andhorticulturaluses.Agriculturaland
23horticulturalpropertyshallalsoincludelanddevotedtoandqualifyingforpaymentsorother
24compensationunderasoilconservationoragriculturalassistanceprogramunderan
25agreementwithanagencyofthefederalgovernment.Agriculturalandhorticulturalproperty
26shallfurtherincludeanyrelieverairport.Realpropertyclassifiedasforestcroplandsshallnot
27beagriculturalorhorticulturalpropertysolongasitisclassifiedasforestcroplandsandshall
28betaxedinaccordancewiththelawsenactedtoimplementSection7ofArticleXofthe
29MissouriConstitution.Agriculturalandhorticulturalpropertyshallalsoincludeanysawmill
30orplaningmilldefinedintheU.S.DepartmentofLabor'sStandardIndustrialClassification
31(SIC)ManualunderIndustryGroup242withtheSICnumber2421.Agriculturaland
32horticulturalpropertyshallalsoincludeurbanandcommunitygardens.Forthepurposesof
33thissection,"urbanandcommunitygardens"shallincluderealpropertycultivatedby
34residentsofaneighborhoodorcommunityforthepurposesofprovidingagricultural
35products,asdefinedinsection262.900,fortheuseofresidentsoftheneighborhoodor
36community,andshallnotincludeagardenintendedforindividualorpersonaluse;
37 (3)"Utility,industrial,commercial,railroadandotherrealproperty",allrealproperty
38useddirectlyorindirectlyforanycommercial,mining,industrial,manufacturing,trade,
39professional,business,orsimilarpurpose,includingallpropertycentrallyassessedbythe
40statetaxcommissionbutshallnotincludefloatingdocks,portionsofwhichareseparately
41ownedandtheremainderofwhichisdesignatedforcommonownershipandinwhichnoone
42personorbusinessentityownsmorethanfiveindividualunits.Allotherrealpropertynot
43includedinthepropertylistedinsubclasses(1)and(2)ofSection4(b)ofArticleXofthe
44MissouriConstitution,assuchpropertyisdefinedinthissection,shallbedeemedtobe
45includedintheterm"utility,industrial,commercial,railroadandotherrealproperty".
46 2.PursuanttoArticleXofthestateConstitution,anytaxingdistrictmayadjustits
47operatinglevytorecoupanylossofpropertytaxrevenue,exceptrevenuesfromthesurtax
48imposedpursuanttoArticleX,Subsection2ofSection6oftheConstitution,astheresultof
49changingtheclassificationofstructuresintendedtobeusedforresidentiallivingbyhuman
50occupantswhichcontainfiveormoredwellingunitsifsuchadjustmentofthelevydoesnot
51exceedthehighesttaxrateineffectsubsequenttothe1980taxyear.Forpurposesofthis
52section,lossinrevenueshallincludethedifferencebetweentherevenuethatwouldhavebeen
HB1086 2 53collectedonsuchpropertyunderitsclassificationpriortoenactmentofthissectionandthe
54amounttobecollectedunderitsclassificationunderthissection.Thecountyassessorofeach
55countyorcitynotwithinacountyshallprovideinformationtoeachtaxingdistrictwithinits
56boundariesregardingthedifferenceinassessedvaluationofsuchpropertyastheresultof
57suchchangeinclassification.
58 3.Allreclassificationofpropertyastheresultofchangingtheclassificationof
59structuresintendedtobeusedforresidentiallivingbyhumanoccupantswhichcontainfiveor
60moredwellingunitsshallapplytoassessmentsmadeafterDecember31,1994.
61 4.Whererealpropertyisusedorheldforuseformorethanonepurposeandsuch
62usesresultindifferentclassifications,thecountyassessorshallallocatetoeachclassification
63thepercentageofthetruevalueinmoneyofthepropertydevotedtoeachuse;exceptthat,
64whereagriculturalandhorticulturalproperty,asdefinedinthissection,alsocontainsa
65dwellingunitorunits,thefarmdwelling,appurtenantresidential-relatedstructuresandupto
66fiveacresimmediatelysurroundingsuchfarmdwellingshallberesidentialproperty,as
67definedinthissection,providedthattheportionofpropertyusedorheldforuseasanurban
68andcommunitygardenshallnotberesidentialproperty.Thissubsectionshallnotapplyto
69anyrelieverairport.
70 5.Allrealpropertywhichisvacant,unused,orheldforfutureuse;whichisusedfora
71privateclub,anot-for-profitorothernonexemptlodge,club,business,trade,service
72organization,orsimilarentity;orforwhichadeterminationastoitsclassificationcannotbe
73madeunderthedefinitionssetoutinsubsection1ofthissection,shallbeclassifiedaccording
74toitsimmediatemostsuitableeconomicuse,whichuseshallbedeterminedafter
75considerationof:
76 (1)Immediateprioruse,ifany,ofsuchproperty;
77 (2)Locationofsuchproperty;
78 (3)Zoningclassificationofsuchproperty;exceptthat,suchzoningclassification
79shallnotbeconsideredconclusiveif,uponconsiderationofallfactors,itisdeterminedthat
80suchzoningclassificationdoesnotreflecttheimmediatemostsuitableeconomicuseofthe
81property;
82 (4)Otherlegalrestrictionsontheuseofsuchproperty;
83 (5)Availabilityofwater,electricity,gas,sewers,streetlighting,andotherpublic
84servicesforsuchproperty;
85 (6)Sizeofsuchproperty;
86 (7)Accessofsuchpropertytopublicthoroughfares;and
87 (8)Anyotherfactorsrelevanttoadeterminationoftheimmediatemostsuitable
88economicuseofsuchproperty.
HB1086 3 89 6.Alllandsclassifiedasforestcroplandsshallnot,fortaxationpurposes,be
90classifiedassubclass(1),subclass(2),orsubclass(3)realproperty,assuchclassesare
91prescribedinSection4(b)ofArticleXoftheMissouriConstitutionanddefinedinthis
92section,butshallbetaxedinaccordancewiththelawsenactedtoimplementSection7of
93ArticleXoftheMissouriConstitution.
âś”
HB1086 4