HCS HB 1316 -- PROPERTY TAX ASSESSMENT NOTICES

SPONSOR:  Smith, 14 (Deeken)

COMMITTEE ACTION:  Voted "do pass" by the Committee on Tax Reform
by a vote of 12 to 0.

Currently, assessors in counties without a charter form of
government must give taxpayers a projected tax liability notice
with the notice of increased assessed valuation beginning
January 1, 2011.  This substitute requires all assessors in
counties without a charter form of government and Jefferson
County to give property owners additional information with the
notice of increased assessed valuation.  The notice must include
the previous assessed value and any increase, a statement
indicating that the change in assessed value may impact the
record owner's tax liability, and information regarding the
processes and deadlines for appealing determinations of the
assessed valuation.  This requirement applies to all calendar
years prior to January 1 of the year following receipt of the
necessary software from the State Tax Commission.  Beginning
January 1 of the year following receipt of the software,
assessors in all counties without a charter form of government
and Jefferson County must give taxpayers a projected tax
liability notice with the notice of increased assessed valuation.

Beginning January 1, 2011, in St. Louis County, the assessor must
provide notice that information regarding the assessment method
and computation of value for real property is available on the
assessor's web site, the web site address, and the assessor's
contact information so taxpayers without Internet access can
request and receive the information.

FISCAL NOTE:  Estimated Cost on General Revenue Fund of More than
$100,000 in FY 2011, FY 2012, and FY 2013.  No impact on Other
State Funds in FY 2011, FY 2012, and FY 2013.

PROPONENTS:  Supporters say that Senate Bill 711 in 2008 required
tax estimates to be provided with the assessment increase notices
in the middle of the year.  It required the notices in 2009 for
St. Louis City and charter counties including St. Charles, but
not until 2011 for all other counties.  It had funding to provide
for the costs of the new requirements including costs for the
collector's office computer work; however, funding is not being
provided according to the State Tax Commission.  Certification of
levies and projected tax liabilities to taxpayers require the tax
calculation twice.  The bill this year makes it an option instead
of mandatory for the required counties to implement this process
in 2011.  In 2008, Jefferson County was not a charter county, and
so the bill will allow them to be exempted out of the notice
requirement.  The bill will protect taxpayers by allowing them to
ask for the estimate and will allow any county that wants to do
the extra work to do it, while reducing the burden on all other
counties.

Testifying for the bill were Representative Deeken; Missouri
Association of Counties; Missouri Assessor's Association;
Missouri Association of County Clerks and Elected Authorities;
and Missouri County Collectors Association.

OPPONENTS:  There was no opposition voiced to the committee.

Missouri House of Representatives
95th General Assembly, 2nd Regular Session
Last Updated September 14, 2010 at 3:10 pm