FIRST REGULAR SESSION
HOUSE BILL NO. 353
95TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES DUSENBERG (Sponsor), BROWN (30), COOPER, GRISAMORE, KRAUS, YATES, WILSON (119), GATSCHENBERGER, JONES (89), NANCE, SCHARNHORST, ERVIN, NIEVES, DIECKHAUS, BIERMANN, WALTON GRAY AND DIXON (Co-sponsors).
0883L.01I D. ADAM CRUMBLISS, Chief Clerk
To amend chapter 137, RSMo, by adding thereto one new section relating to a property tax exemption on homesteads.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 137, RSMo, is amended by adding thereto one new section, to be known as section 137.097, to read as follows:
137.097. 1. As used in this section, the following terms mean:
(1) "Department", the department of revenue;
(2) "Eligible taxpayer", any individual who:
(a) Is seventy-five years of age or older as of January first of the taxable year for which the individual claims the exemption allowed in this section;
(b) Does not have a total household federal adjusted gross income in excess of the applicable income limits;
(c) Owns real property actually occupied by the individual as a primary homestead;
(d) Actually pays all taxes upon the property;
(3) "Homestead", the dwelling in Missouri that serves as the primary residence of and is owned by the eligible taxpayer and not to exceed five acres of land surrounding it as is reasonably necessary for use of the dwelling as a home. It may consist of part of a multidwelling or multipurpose building and part of the land upon which it is built, and may include a mobile home;
(4) "Income limits", for the taxable year beginning on January 1, 2010, twenty-seven thousand dollars or less if the individual's filing status is single, married filing separately, qualifying widow(er), or head of household, and thirty thousand dollars or less if the individual's filing status is married filing jointly. For all taxable years beginning on or after January 1, 2011, the income limits defined in this subdivision shall be increased annually by the same percentage as the increase over the previous year in the Consumer Price Index for All Urban Consumers as prepared by the United States Bureau of Labor Statistics, or its successor index.
2. For all real property assessments occurring on or after August 28, 2009, an eligible taxpayer may claim an exemption from the levy of property taxes on the eligible taxpayer's homestead under this chapter.
3. To receive the exemption allowed under this section, an individual shall submit an application to the department by September thirtieth of each year for the individual to be eligible for the exemption in the tax year next following the calendar year in which the application was completed. Applications may be completed between April first and September thirtieth of any tax year in order for the individual to be eligible for the exemption in the tax year next following the calendar year in which the exemption application was completed. The application shall be on forms provided by the department. Forms also shall be made available on the department's Internet site and at all permanent branch offices and all full-time, temporary, or fee offices maintained by the department. The individual shall include with the application copies of receipts indicating payment of property tax by the individual for the homestead for the three prior tax years, and a certified copy of the most recent assessed valuation of the homestead. The individual shall attest under penalty of perjury to the individual's age and to the address of the homestead property.
4. Upon receipt of the applications, the department shall verify the eligibility of the individual. The department also shall disallow any application where the individual also has filed a valid application for the senior citizens property tax credit under sections 135.010 to 135.035, RSMo, or an application for the homestead exemption credit under section 137.106. The director shall provide a list of all eligible taxpayers to the county assessors or county clerks in counties with a township form of government by December fifteenth of each year.
5. All revenue losses of any political subdivision resulting from the exemption contained in this section shall be reimbursed to those political subdivisions by the state of Missouri through appropriations. Data substantiating such revenue losses shall be provided to the state auditor in such form as shall be prescribed by the state auditor by rule. The required data shall be submitted for each political subdivision levying a property tax and shall be submitted by either the county or the individual taxing authority as requested by the state auditor. Calculation or verification of the revenue loss shall be determined by the state auditor subsequent to the annual property tax rate review completed under section 137.073. All data and documents substantiating the revenue loss for each political subdivision shall be copied to each county clerk respectively, and shall be retained and made available for public inspection by the county for a minimum of three years.
6. The director of the department and the state auditor may promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly under chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2009, shall be invalid and void.
7. Under section 23.253, RSMo, of the Missouri Sunset Act:
(a) The provisions of the new program authorized under this section shall automatically sunset on December thirty-first six years after the effective date of this section unless reauthorized by an act of the general assembly; and
(b) If such program is reauthorized, the program authorized under this section shall automatically sunset on December thirty-first twelve years after the effective date of the reauthorization of this section; and
(c) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset.