Missouri SB1066: Modifies provisions relating to taxation
Status: Passed one chamber, May 15, 2026
HCS/SS/SCS/SBs 1066 & 1088 - This act modifies provisions relating to property taxation.
TAX BALLOT MEASURES
This act provides that a political subdivision or election authority shall not advertise or describe any proposed property tax as not increasing taxes unless failing to adopt the measure would cause an actual increase in the tax rate and adopting the measure would cause the tax rate to stay the same or decrease. (Section 67.496)
This provision is identical to a provision in SB 1517 (2026).
This act requires an election authority to label tax ballot measures numerically or alphabetically in the order they are submitted. (Section 115.240)
This provision is identical to a provision in HCS/HB 1790 (2026) and is substantially similar to a provision in SB 1517 (2026) and HCS/HB 2178 (2026).
This act provides that any ballot measures proposing a new or increased real or personal property tax levy shall include certain information, as described in the act. (Section 115.706)
ASSESSMENT OF SHORT-TERM RENTALS
This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days, provided that such provision may not apply to any such property in excess of fifteen such properties owned by the same individual or business.
This act also prohibits an assessor from reclassifying real property without first conducting an in-person consultation with the owner of record of such property. An assessor shall be deemed to be in compliance with this provision if the assessor can document a good-faith effort to contact the owner of record, as described in the act. (Section 137.016)
This provision is substantially similar to SB 1303 (2026), SB 699 (2025), SB 784 (2025), and SCS/
SB1066 is a bill in the Missouri Legislature (2026 Regular Session): Modifies provisions relating to taxation.
What does SB1066 do?
HCS/SS/SCS/SBs 1066 & 1088 - This act modifies provisions relating to property taxation.
TAX BALLOT MEASURES
This act provides that a political subdivision or election authority shall not advertise or describe any proposed property tax as not increasing taxes unless failing to adopt the measure would cause an actual increase in the tax rate and adopting the measure would cause the tax rate to stay the same or decrease. (Section 67.496)
This provision is identical to a provision in SB 1517 (2026).
This act requires an election authority to label tax ballot measures numerically or alphabetically in the order they are submitted. (Section 115.240)
This provision is identical to a provision in HCS/HB 1790 (2026) and is substantially similar to a provision in SB 1517 (2026) and HCS/HB 2178 (2026).
This act provides that any ballot measures proposing a new or increased real or personal property tax levy shall include certain information, as described in the act. (Section 115.706)
ASSESSMENT OF SHORT-TERM RENTALS
This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days, provided that such provision may not apply to any such property in excess of fifteen such properties owned by the same individual or business.
This act also prohibits an assessor from reclassifying real property without first conducting an in-person consultation with the owner of record of such property. An assessor shall be deemed to be in compliance with this provision if the assessor can document a good-faith effort to contact the owner of record, as described in the act. (Section 137.016)
This provision is substantially similar to SB 1303 (2026), SB 699 (2025), SB 784 (2025), and SCS/
What is the status of SB1066?
Passed one chamber as of May 15, 2026. Latest action: In Conference (May 15, 2026).
Who sponsored SB1066?
Ben Brown (R, 26).
Where is the official record for SB1066?
On the Missouri Legislature website: https://www.senate.mo.gov/BillTracking/Bills/BillInformation?year=2026&billid=255