Missouri 2025 Regular Session

Missouri Senate Bill SB784 Compare Versions

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Old	New	Differences
1	1
2	2	FIRST REGULAR SESSION
3	3	SENATE BILL NO. 784
4	4	103RD GENERAL ASSEMBLY
5	5	INTRODUCED BY SENATOR HENDERSON.
6	6	3091S.01I KRISTINA MARTIN, Secretary
7	7	AN ACT
8	8	To repeal section 137.016, RSMo, and to enact in lieu thereof one new section relating to the
9	9	classification of certain real property.
10	10
11	11	Be it enacted by the General Assembly of the State of Missouri, as follows:
12	12	Section A. Section 137.016 , RSMo, is repealed and one new 1
13	13	section enacted in lieu thereof, to be known as section 137.016, 2
14	14	to read as follows:3
15	15	137.016. 1. As used in Section 4(b) of Article X of 1
16	16	the Missouri Constitution, the following terms mean: 2
17	17	(1) "Residential property", all real property improved 3
18	18	by a structure which is used or intended to be used for 4
19	19	residential living by human occupants, vacant land in 5
20	20	connection with an airport, land used as a golf course, 6
21	21	manufactured home parks, bed and breakfast inns in which the 7
22	22	owner resides and uses as a primary residence with six or 8
23	23	fewer rooms for rent, and time -share units as defined in 9
24	24	section 407.600, except to the extent such units are 10
25	25	actually rented and subject to sales tax under subdivision 11
26	26	(6) of subsection 1 of section 144.020, but residential 12
27	27	property shall not include other similar facilities used 13
28	28	primarily for transient housing. A single family home 14
29	29	leased for a term of less than thirty consecutive days, in 15
30	30	whole or in part, subject to sales tax under subdivision (6) 16
31	31	of subsection 1 of section 144.020 shall be classified only 17
32	32	as residential property. For the purposes of this section, 18 SB 784 2
33	33	"transient housing" means all rooms available for rent or 19
34	34	lease for which the receipts from the rent or lease of such 20
35	35	rooms are subject to state sales tax pursuant to subdivision 21
36	36	(6) of subsection 1 of section 144.020; the leasing of a 22
37	37	single family home, in whole or in part, for a term of less 23
38	38	than thirty consecutive days does not, in itself, constitute 24
39	39	"transient housing"; 25
40	40	(2) "Agricultural and horticultural property", all 26
41	41	real property used for agricultural purposes and devoted 27
42	42	primarily to the raising and harvesting of crops; to the 28
43	43	feeding, breeding and management of livestock which shall 29
44	44	include breeding, showing, and boarding of horses; to 30
45	45	dairying, or to any other combination thereof; and buildings 31
46	46	and structures customarily associated with farming, 32
47	47	agricultural, and horticultural uses. Agricultural and 33
48	48	horticultural property shall also include land devoted to 34
49	49	and qualifying for payments or other compensation under a 35
50	50	soil conservation or agricultural assistance program under 36
51	51	an agreement with an agency of the federal government. 37
52	52	Agricultural and horticultural property shall further 38
53	53	include any reliever airport. Real property classified as 39
54	54	forest croplands shall not be agricultural or horticultural 40
55	55	property so long as it is classified as forest croplands and 41
56	56	shall be taxed in accordance with the laws enacted to 42
57	57	implement Section 7 of Article X of the Missouri 43
58	58	Constitution. Agricultural and horticultural property shall 44
59	59	also include any sawmill or planing mill defined in the U.S. 45
60	60	Department of Labor's Standard Industrial Classification 46
61	61	(SIC) Manual under Industry Group 242 with the SIC number 47
62	62	2421. Agricultural and horticultural property shall also 48
63	63	include urban and community gardens. For the purposes of 49
64	64	this section, "urban and community gardens" shall include 50 SB 784 3
65	65	real property cultivated by residents of a neighborhood or 51
66	66	community for the purposes of providing agricultural 52
67	67	products, as defined in section 262.900, for the use of 53
68	68	residents of the neighborhood or community, and shall not 54
69	69	include a garden intended for individual or personal use; 55
70	70	(3) "Utility, industrial , commercial, railroad and 56
71	71	other real property", all real property used directly or 57
72	72	indirectly for any commercial, mining, industrial, 58
73	73	manufacturing, trade, professional, business, or similar 59
74	74	purpose, including all property centrally assessed by the 60
75	75	state tax commission but shall not include floating docks, 61
76	76	portions of which are separately owned and the remainder of 62
77	77	which is designated for common ownership and in which no one 63
78	78	person or business entity owns more than five individual 64
79	79	units. All other real property not included in the property 65
80	80	listed in subclasses (1) and (2) of Section 4(b) of Article 66
81	81	X of the Missouri Constitution, as such property is defined 67
82	82	in this section, shall be deemed to be included in the term 68
83	83	"utility, industrial, comme rcial, railroad and other real 69
84	84	property". 70
85	85	2. Pursuant to Article X of the state Constitution, 71
86	86	any taxing district may adjust its operating levy to recoup 72
87	87	any loss of property tax revenue, except revenues from the 73
88	88	surtax imposed pursuant to Articl e X, Subsection 2 of 74
89	89	Section 6 of the Constitution, as the result of changing the 75
90	90	classification of structures intended to be used for 76
91	91	residential living by human occupants which contain five or 77
92	92	more dwelling units if such adjustment of the levy does n ot 78
93	93	exceed the highest tax rate in effect subsequent to the 1980 79
94	94	tax year. For purposes of this section, loss in revenue 80
95	95	shall include the difference between the revenue that would 81
96	96	have been collected on such property under its 82 SB 784 4
97	97	classification prior to enactment of this section and the 83
98	98	amount to be collected under its classification under this 84
99	99	section. The county assessor of each county or city not 85
100	100	within a county shall provide information to each taxing 86
101	101	district within its boundaries regarding the difference in 87
102	102	assessed valuation of such property as the result of such 88
103	103	change in classification. 89
104	104	3. All reclassification of property as the result of 90
105	105	changing the classification of structures intended to be 91
106	106	used for residential living by human occupants which contain 92
107	107	five or more dwelling units shall apply to assessments made 93
108	108	after December 31, 1994. 94
109	109	4. Where real property is used or held for use for 95
110	110	more than one purpose and such uses result in different 96
111	111	classifications, the county as sessor shall allocate to each 97
112	112	classification the percentage of the true value in money of 98
113	113	the property devoted to each use; except that, where 99
114	114	agricultural and horticultural property, as defined in this 100
115	115	section, also contains a dwelling unit or units, the farm 101
116	116	dwelling, appurtenant residential -related structures and up 102
117	117	to five acres immediately surrounding such farm dwelling 103
118	118	shall be residential property, as defined in this section, 104
119	119	provided that the portion of property used or held for use 105
120	120	as an urban and community garden shall not be residential 106
121	121	property. This subsection shall not apply to any reliever 107
122	122	airport. 108
123	123	5. All real property which is vacant, unused, or held 109
124	124	for future use; which is used for a private club, a not -for- 110
125	125	profit or other nonexempt lodge, club, business, trade, 111
126	126	service organization, or similar entity; or for which a 112
127	127	determination as to its classification cannot be made under 113
128	128	the definitions set out in subsection 1 of this section, 114 SB 784 5
129	129	shall be classified according to its immediate most suitable 115
130	130	economic use, which use shall be determined after 116
131	131	consideration of: 117
132	132	(1) Immediate prior use, if any, of such property; 118
133	133	(2) Location of such property; 119
134	134	(3) Zoning classification of such property; except 120
135	135	that, such zoning classification shall not be considered 121
136	136	conclusive if, upon consideration of all factors, it is 122
137	137	determined that such zoning classification does not reflect 123
138	138	the immediate most suitable economic use of the property; 124
139	139	(4) Other legal restricti ons on the use of such 125
140	140	property; 126
141	141	(5) Availability of water, electricity, gas, sewers, 127
142	142	street lighting, and other public services for such property; 128
143	143	(6) Size of such property; 129
144	144	(7) Access of such property to public thoroughfares; 130
145	145	and 131
146	146	(8) Any other factors relevant to a determination of 132
147	147	the immediate most suitable economic use of such property. 133
148	148	6. All lands classified as forest croplands shall not, 134
149	149	for taxation purposes, be classified as subclass (1), 135
150	150	subclass (2), or subcla ss (3) real property, as such classes 136
151	151	are prescribed in Section 4(b) of Article X of the Missouri 137
152	152	Constitution and defined in this section, but shall be taxed 138
153	153	in accordance with the laws enacted to implement Section 7 139
154	154	of Article X of the Missouri Const itution. 140
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