SECOND REGULAR SESSION
95TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE DEEKEN.
3545L.01I D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To repeal sections 137.180 and 137.355, RSMo, and to enact in lieu thereof two new sections relating to property tax assessment notices.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 137.180 and 137.355, RSMo, are repealed and two new sections enacted in lieu thereof, to be known as sections 137.180 and 137.355, to read as follows:
137.180. 1. Whenever any assessor shall increase the valuation of any real property [he] the assessor shall forthwith notify the record owner of such increase on or before June fifteenth, either in person, or by mail directed to the last known address; every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state.
2. Effective January 1, 2009, for all counties with a charter form of government except any county adopting a charter form of government on or after January 1, 2008, whenever any assessor shall increase the valuation of any real property, he or she shall forthwith notify the record owner on or before June fifteenth of such increase and, in a year of general reassessment, the county shall notify the record owner of the projected tax liability likely to result from such an increase, either in person, or by mail directed to the last known address; every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state. Notice of the projected tax liability from the county shall accompany the notice of increased valuation from the assessor.
3. [Effective January 1, 2011, for all counties not subject to the provisions of subsection 2 of this section or subsection 2 of section 137.355, whenever any assessor shall increase the valuation of any real property, he or she shall forthwith notify the record owner on or before June fifteenth of such increase and, in a year of general reassessment, the county shall notify the record owner of the projected tax liability likely to result from such an increase, either in person, or by mail directed to the last known address; every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state. Notice of the projected tax liability from the county shall accompany the notice of increased valuation from the assessor.
4.] The notice of projected tax liability, required under [subsections 2 and 3] subsection 2 of this section, from the county shall include:
(1) The record owner's name, address, and the parcel number of the property;
(2) A list of all political subdivisions levying a tax upon the property of the record owner;
(3) The projected tax rate for each political subdivision levying a tax upon the property of the record owner, and the purpose for each levy of such political subdivisions;
(4) The previous year's tax rates for each individual tax levy imposed by each political subdivision levying a tax upon the property of the record owner;
(5) The tax rate ceiling for each levy imposed by each political subdivision levying a tax upon the property of the record owner;
(6) The contact information for each political subdivision levying a tax upon the property of the record owner;
(7) A statement identifying any projected tax rates for political subdivisions levying a tax upon the property of the record owner, which were not calculated and provided by the political subdivision levying the tax; and
(8) The total projected property tax liability of the taxpayer.
4. For all counties not subject to the requirements of subsection 2 of this section, the notice required under subsection 1 of this section shall contain a statement substantially similar to the following:
"This increase in the assessed value of your property may result in an increase in your property tax liability. For a free estimate of the impact on your property tax liability, you may contact your .... (insert county collector or collector-treasurer) at ..... (insert telephone number and email address if applicable).".
5. The collectors of every county shall, at no cost to the taxpayer, provide an estimate of the taxpayer's property tax liability to the taxpayer upon request. When providing estimates under this section, collectors may use the assessed value provided in the notice of increase in assessed valuation required under this section and the previous year's tax rate.
6. Any county subject to subsections 4 and 5 of this section shall make available for public inspection on the county's website a list of every taxing jurisdiction within the county and the contact information for each such taxing jurisdiction.
7. Any county not subject to subsection 2 of this section may, by majority vote of the county's governing body, opt to subject itself to the requirements of subsection 2 of this section.
137.355. 1. If an assessor increases the valuation of any tangible personal property as estimated in the itemized list furnished to the assessor, and if an assessor increases the valuation of any real property, [he] the assessor shall forthwith notify the record owner of the increase on or before June fifteenth either in person or by mail directed to the last known address, and if the address of the owner is unknown notice shall be given by publication in two newspapers published in the county.
2. [Effective January 1, 2011, if an assessor increases the valuation of any real property, the assessor, on or before June fifteenth, shall notify the record owner of the increase and, in a year of general reassessment, the county shall notify the record owner of the projected tax liability likely to result from such an increase either in person or by mail directed to the last known address, and, if the address of the owner is unknown, notice shall be given by publication in two newspapers published in the county. Notice of the projected tax liability from the county shall accompany the notice of increased valuation from the assessor.
3. The notice of projected tax liability, required under subsection 2 of this section, from the county shall include:
(1) Record owner's name, address, and the parcel number of the property;
(2) A list of all political subdivisions levying a tax upon the property of the record owner;
(3) The projected tax rate for each political subdivision levying a tax upon the property of the record owner, and the purpose for each levy of such political subdivisions;
(4) The previous year's tax rates for each individual tax levy imposed by each political subdivision levying a tax upon the property of the record owner;
(5) The tax rate ceiling for each levy imposed by each political subdivision levying a tax upon the property of the record owner;
(6) The contact information for each political subdivision levying a tax upon the property of the record owner;
(7) A statement identifying any projected tax rates for political subdivisions levying a tax upon the property of the record owner, which were not calculated and provided by the political subdivision levying the tax; and
(8) The total projected property tax liability of the taxpayer] The notice required under subsection 1 of this section shall contain a statement substantially similar to the following:
"This increase in the assessed value of your property may result in an increase in your property tax liability. For a free estimate of the impact on your property tax liability, you may contact your county collector at ..... (insert telephone number and email address if applicable).".
3. The collectors of every county shall, at no cost to the taxpayer, provide an estimate of the taxpayer's property tax liability to the taxpayer upon request. When providing estimates under this section, collectors may use the assessed value provided in the notice of increase in assessed valuation required under this section and the previous year's tax rate.
4. Any county subject to this section shall make available for public inspection on the county's website a list of every taxing jurisdiction within the county and the contact information for each such taxing jurisdiction.
5. Any county subject to this section may, by majority vote of the county's governing body, opt to subject itself to the notice requirements of subsection 2 of section 137.180 in lieu of the requirements in subsections 2 to 4 of this section.
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