SB 853 revises Missouri law governing property tax assessment notices and appeals. The bill requires assessors to notify property owners earlier when assessed values increase, changing the notice deadline from June 15 to June 1 in the affected provisions. It also expands the information that must be included in assessment notices, especially in counties that must provide projected tax liability information, so taxpayers receive more detailed explanations of the valuation change and the likely tax impact.
The bill also changes the deadline for filing assessment appeals with county boards of equalization and city boards of equalization from the second Monday in July to the first Monday in August. In addition, for certain large charter counties, the bill requires assessors to provide website information about assessment methods and value computations, along with contact information for taxpayers who need assistance without internet access. Overall, the measure is aimed at giving property owners more time and more information to understand and challenge assessments.
Impact
SB 853 would amend sections 137.180, 137.275, 137.385, and 138.180 of the Missouri Revised Statutes, replacing prior notice and appeal timing rules with new requirements. It would affect county assessors, county clerks, county boards of equalization, city assessors, and property owners by imposing earlier notice deadlines, expanded disclosure obligations, and a later appeal deadline. The bill also creates detailed projected tax liability notice requirements for certain counties and phased implementation tied to software availability from the state tax commission.
Sentiment
The available context suggests the bill is procedural and taxpayer-focused, with an emphasis on transparency and giving property owners more time to respond to assessment changes. Because there are no committee transcripts or recorded votes provided, there is no direct evidence of opposition or support in the record supplied. The bill’s structure indicates a generally favorable policy approach toward notice, access to information, and appeal rights.
Contention
The main points of potential contention are administrative burden and implementation timing. Counties and assessors may need new software, updated notice systems, and additional data collection to provide projected tax liability and detailed levy information, which could be especially challenging for smaller jurisdictions. Another possible issue is the shift in appeal deadlines and whether the later filing date could affect local assessment and equalization schedules, though the bill appears designed to benefit taxpayers by making appeals easier and more informed.