SB 1076 revises Missouri law governing the collection of delinquent taxes by repealing and replacing section 139.120, RSMo. Under current law, county collectors and collector-treasurers may seize and sell a taxpayer’s goods and chattels to satisfy unpaid taxes, subject to notice and timing requirements. The bill preserves the general collection framework but adds a new limitation on what property may be seized solely to collect taxes owed on that property.
The central change is that personal property may not be seized for sale to collect taxes on that property, and residential real property used as the owner’s primary residence may also not be seized for that purpose. The bill expressly includes primary residences held in the name of a limited liability company when used for farming purposes. It also retains existing provisions about tax collection procedures, including notice, timing after October 1, and cross-county collection when a taxpayer moves within Missouri.
Impact
SB 1076 would narrow the authority of county collectors and collector-treasurers to use seizure and sale as a remedy for delinquent taxes. It would amend section 139.120, RSMo, to prohibit seizure of personal property and owner-occupied residential property for taxes owed on those same properties, while leaving other tax collection tools and procedures in place. The bill would therefore reduce the set of assets available for forced sale in tax delinquency cases and could affect how counties pursue collection and recover unpaid taxes.
Sentiment
The available bill information suggests the measure is framed as a taxpayer-protection bill, with its caption emphasizing protection against seizure of certain property for delinquent taxes. No committee transcript or recorded vote is provided, so there is no direct evidence of debate or formal support/opposition in the materials. Based on the text alone, the bill appears to reflect concern about protecting personal belongings and primary homes from tax-related seizure while still preserving tax collection authority in other respects.
Contention
The main point of contention is likely the balance between protecting taxpayers’ personal property and primary residences versus preserving effective tools for local governments to collect delinquent taxes. Supporters would likely favor the limits on seizure as a safeguard against losing essential property, especially a primary residence or farm-related home held through an LLC. Opponents, if any, would likely argue that restricting seizure could make tax collection harder for counties and reduce leverage against delinquent taxpayers.