SS SCS SB 588 -- PROPERTY TAX ASSESSMENT NOTICES

SPONSOR:  Nodler (Parson)

COMMITTEE ACTION:  Voted "do pass" by the Committee on Ways and
Means by a vote of 11 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 extends the effective date for
the projected tax liability notice requirements for assessors in
counties without a charter form of government and Jefferson
County to January 1 of the year following receipt of the
necessary software and requires all assessors in counties without
a charter form of government and Jefferson County to provide
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 the 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 received the information.

FISCAL NOTE:  No impact on 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.  This makes the
requirement an unfunded mandate to the counties.  The bill
extends the date counties must give notices to taxpayers to the
year following the year the funds are appropriated.

Testifying for the bill were Senator Nodler; Missouri Association
of Counties; Missouri Assessor's Association; Missouri
Association of County Clerks and Election Authorities; Missouri
County Collectors Association; Penny Rector, School
Administrators Coalition; Cooperating School Districts of Greater
Kansas City; and Bruce Davis.

OPPONENTS:  There was no opposition voiced to the committee.

OTHERS:  Others testifying on the bill say that the Office of
Administration estimates the cost of the software at $1 million.

Testifying on the bill was State Tax Commission.

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