TAXATION AND REVENUE - PROPERTY

Missouri House of Representatives
93rd General Assembly, 2nd Regular Session (2006)
Bills Indexed by Subject
TAXATION AND REVENUE - PROPERTY

: Changes the laws regarding political subdivisions

: Changes from two to five years the cycle for determining the assessed valuation of real property for the purpose of real property taxation and limits assessment increases

: Establishes additional tax increment financing guidelines

: Changes the membership of county boards of equalization

: Allows a deduction from individual income tax for real property taxes paid by retired taxpayers and exempts certain income for certain retired residents from income taxation

: Authorizes an individual income tax credit for real property taxes paid by surviving spouses of certain public safety officers

: Changes the laws regarding manufactured home liens

: Exempts residential property owned by taxpayers 62 years of age or older from certain increases in assessed valuation

: Authorizes a tax credit for certain elderly and disabled individuals for real property taxes paid

: Requires the county assessor to be notified when a manufactured home is coverted to real property and when a manufactured home is coverted from real property to personal property

: Allows counties to collect quarterly payments of personal property taxes

: Increases the property tax relief for the senior citizens' program known as circuit breaker

: Allows first classification counties without a charter form of government and second classification counties to collect property taxes using electronic records and disbursements

: Changes the laws regarding tax increment financing and establishes tax rates for redevelopment projects

: Requires property within a fire protection district that is annexed by any city in Greene County to remain part of the fire protection district for taxation purposes

: Requires revenue from a tax increase within a tax increment financing district to be used for the taxing purpose only

: Allows the City of Gladstone to levy separate and differing tax rates for real and personal property

: Removes the one-year residency requirement to qualify for the senior citizens property tax credit

: Requires a certificate of value to be recorded at the time of sale of property

: Requires a certificate of value to be recorded at the time of sale of property

: Changes the state homestead exemption limit to 2.5% in any year

: Changes the laws regarding operators of mobile home parks, marinas, or storage facilities for airplanes and movers of mobile homes or manufactured homes to provide documentation for property tax purposes

: Allows certain Jackson County taxpayers with hardships to pay real property taxes in monthly or quarterly installments

: Changes the laws regarding lobbyist reporting requirements and campaign contribution disclosures for public officials

: Requires the approval from all the taxing entities affected by a tax abatement before the tax abatement may begin

: Changes the minimum rate of interest that can be charged on delinquent real property taxes in the City of St. Louis and removes the prime rate limitation and authorizes a tax credit for the elderly

: Authorizes a procedure by which the existing boundaries of the Jefferson County library subdistrict may be expanded and the existing subdistrict tax rate imposed

: Limits the increase in assessed valuation of residential property by the percentage of increase in Social Security benefits for the elderly and disabled who own and live in their principal residence

: Authorizes a homestead exemption for the elderly and disabled in St. Louis County

: Changes the laws regarding the taxation of real property

: Prohibits penalties for the erroneous payment of property taxes as a result of an error by the county assessor

: Creates the Personal Property Tax Relief Fund and phases out the personal property tax on motor vehicles if taxes were paid timely and funds are appropriated from the Tobacco Settlement Trust Fund

: Exempts residential property owned by individuals 62 years of age or older from certain increases in assessed valuation

: Authorizes a property tax exemption for eligible taxpayers 65 years of age or older

: Requires taxpayers in St. Louis County who are protesting their property tax assessment to pay an amount that does not exceed the prior assessed property tax until a final determination is rendered

: Adds structures which capture wind energy for the generation of electricity in the definition of "agricultural and horticultural property" for the purpose of property tax assessment

: Amends the Missouri Homestead Preservation Act by specifying that the annual tax assessments for taxpayers 75 years of age or older will not increase under certain conditions

: Exempts residential property owned and occupied by individuals 62 years of age or older from increases in assessed valuation

: Allows taxpayers to pay all or any part of their current real and personal property taxes on June 30 of each year and removes the provision allowing for installment payments

: Removes the age requirement for the Missouri Homestead Preservation Act exemption and sets the exemption limit at 2.5% for homesteads of all eligible owners in any year

: Exempts from property taxation the first 50% of assessed valuation on real property occupied as a homestead

: Changes the effective date for the laws regarding business personal property tax

: Proposes a constitutional amendment exempting veterans' organizations from property tax

: Proposes a constitutional amendment requiring any replacement tax levy for loss in revenue from the exemption of certain personal property of manufacturers to be adjusted according to the Constitution

: Proposes a constitutional amendment exempting veterans' organizations from property tax

: Proposes a constitutional amendment exempting from taxation the personal property of active duty military residents

: Proposes a constitutional amendment exempting the personal property of active-duty military personnel from taxation

: Proposes a constitutional amendment exempting from taxation one motor vehicle of any active-duty military personnel under certain conditions

: Proposes a constitutional amendment repealing the authorization for charter cities and counties to enact ordinances allowing redevelopment of blighted areas and the taking of property by eminent domain

: Limits the amount of revenue expenditures from gaming boat admission fees

: Allows senior citizens to defer property tax payments

: Requires amount of taxes paid to another state for property taxes to be added back in for purposes of income tax calculation

: Modifies eligibility requirements for the Homestead Preservation Tax Credit

: Dedicates at least ten percent of future TIF increments to schools affected by the tax increment financing

: Modifies Missouri tax increment financing law

: Requires proof of payment of personal property taxes on certain vessels, raises vessel fees and creates the "Missouri State Water Patrol Fund"

: Modifies provisions relating to tax sales

: Exempts livestock from personal property taxation

: Imposes a surcharge on machinery rented within the state

: Prohibits increases in assessed value of homestead property that are greater than twenty percent during reassessment

: Removes the full-year residency requirement from the property tax credit program

: Modifies provisions relating to the taxation of real property

: Imposes a fee on insurance policies to be used for emergency management

: Exempts property owned by veterans' organizations from taxation

Missouri House of Representatives
Last Updated November 29, 2006 at 9:53 am