Missouri legislation · 2026 Regular Session
Missouri SB1517: Modifies provisions relating to property taxes
Status: In committee, February 11, 2026
SB 1517 - This act modifies provisions relating to property taxes. TAX BALLOT MEASURE LANGUAGE 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 act requires an election authority to label tax ballot measures numerically or alphabetically in the order in which they are submitted. (Section 115.240) This act modifies multiple provisions of current law to provide that any ballot measures proposing a new or increased real or personal property tax levy shall be submitted on a general election day and shall include certain information, as described in the act. (Section 115.706 and multiple other sections) LOCAL ELECTIONS This act provides that all general elections for local, state, and national offices and issues shall be conducted on the first Tuesday after the first Monday in November. (Section 115.123) PROPERTY TAX ABATEMENTS This act provides that a political subdivision that adopts a tax abatement or similar economic incentive shall decrease any real property tax levy that is increased on property located in the political subdivision that does not receive an abatement. (Section 137.039) PROPERTY ASSESSMENTS Current law provides that new construction and improvements shall not be included in the total assessed valuation for the purposes of calculating property tax levies. This act repeals such provisions. (Sections 137.055 and 137.073) This act requires that if the voters in a political subdivision approve an increase to the tax rate ceiling prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling shall remain in effect only until such time as the temporary levy increase expires under the terms originally approv
What the bill says
A resolution for the levy of real property tax and a vote of the qualified voters is required, the board shall provide written notice of such resolution to the election authority. The board shall be entitled to rescind such resolution provided that written notice of such rescission is delivered to the election authority prior to the time the election authority mails the ballots to the qualified voters. 3. Upon receipt of written notice of a district's resolution for the levy of a real property tax the election authority shall: (1) Specify a date upon which the election shall occur which date s.