Missouri HB3402: Allows collector to waive fees and penalties if tax payer made a good faith effort to pay

What the bill says

From the introduced text:

SECOND REGULAR SESSION HOUSE BILL NO. 3402 103RD GENERAL ASSEMBLY INTRODUCED BY REPRESENTATIVE WOODS. 7342H.01I JOSEPH ENGLER, Chief Clerk To repeal section 52.240, RSMo, and to enact in lieu thereof one new section relating to fines and penalties for unpaid taxes. Section A. Section 52.240, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 52.240, to read as follows: 52.240. 1. The statement and receipt required by section 52.230 shall be mailed to the address of the taxpayer as shown by the county assessor on the current tax books, and postage for the mailing of the statements and receipts shall be furnished by the county commission or the statement and receipt may be electronically transmitted to the electronic address provided and authorized by the taxpayer to the collector of revenue. The failure of the taxpayer to receive the notice provided for in section 52.230 in no case relieves the taxpayer of any tax liability imposed by law. 2. No penalty or interest imposed under any law shall be charged on any real or personal property tax when the county collector certifies due to system failures or other reason that the statement required by section 52.230 was mailed less than thirty days prior to the delinquent date and the taxpayer paid taxes owed by …

Read the full official text

Sponsors

• Woods, Eric (D, 018) · primary sponsor

Latest actions

1. May 15, 2026: Referred: Emerging Issues(H)
2. February 25, 2026: Read Second Time (H)
3. February 24, 2026: Introduced and Read First Time (H)

Common questions

What is HB3402?

HB3402 is a bill in the Missouri Legislature (2026 Regular Session): Allows collector to waive fees and penalties if tax payer made a good faith effort to pay.

What is the status of HB3402?

In committee as of May 15, 2026. Latest action: Referred: Emerging Issues(H) (May 15, 2026).

Who sponsored HB3402?

Woods, Eric (D, 018).

Where is the official record for HB3402?

On the Missouri Legislature website: https://house.mo.gov/BillContent.aspx?bill=HB3402&year=2026&code=R