Missouri Senate

House Amendment

ANNEXATION AND FIRE PROTECTION SERVICES - 72.418 & 321.553

This act provides that beginning January 1, 2017, any fire protection district serving an area being annexed after August 28, 2016 by a city with a fire department must continue to levy and collect taxes as it did prior to the annexation.

This act also creates provisions for tax collection and distribution for situations in which a fire protection district was serving an area within an annexation by a city having a fire department that was completed by August 28, 2016.

This provision is similar to a provision of HCS/HB 530 (2016) and HCS/SCS/SB 326 (2015).

Under this act, the governing body of any fire protection district serving an area that was or is being annexed by a city with a fire department may impose, upon voter approval, a sales tax in an amount up to 0.5 percent on retail sales provided that such sales tax shall be accompanied by a reduction in the district's property tax rate. If the sales tax receives approval by a majority of the voters voting on the proposal, then the sales tax is in effect and the governing body of the fire protection district must lower its property tax to a rate which reduces property tax revenues to 50 percent of what was collected in the preceding year.

All revenue received by a district from the sales tax must be deposited in the "Fire Protection District Sales Tax Trust Fund". Not later than the tenth day of each month the Director of Revenue must distribute all moneys deposited in the trust fund during the preceding month to the governing body of the district which levied the tax.

TIF and SHELTERED WORKSHOPS - 99.845

Under current law, county boards, upon voter approval, may levy a property tax for the purpose of establishing and maintaining county sheltered workshops, residences, facilities, or other related services. This act would prohibit the adoption of any tax increment financing from superseding, altering, or reducing the sheltered workshop levy.

This provision is identical to SB 869 (2016).

ASSESSMENT ON MINING PROPERTY - 137.115

Under this act, any real property that is available for mining, but has not been bonded or permitted for such mining activity shall be assessed based upon how the property is currently being used. Any information provided to a county assessor or other public entity which administers tax policies that is by law declared to be confidential, including individual taxpayer information and a specific taxpayer's mine property, shall not be disclosed.

This provision is identical to SCS/SB 622 (2016) and is similar to SB 554 (2015).

CONSOLIDATION OF ROAD DISTRICTS - 137.565, 233.180, & 233.295

Currently, ten or more voters residing in any general or special road district must petition the county commission to have a question submitted to the voters of the district. This act allows for any combination of ten or more voters residing in or owners of land in any special road district to petition the county. This act also changes the qualification to serve as a commissioner on a special road district by also allowing any registered voter in the county in which the district is located who is also a land owner in the district to serve as a commissioner.

This act also allows a county commission or similar authority to combine two or more road districts upon request by a petition signed by a majority of the commissioners in each of the road districts seeking to be combined. The county commission shall hold a public hearing after publishing notice for a period of four weeks in a newspaper of general circulation in the county. The county may issue an order to consolidate the districts if it finds, after the public hearing, that the consolidation is in the public good. The act further designates the procedure for appointing commissioners to the new consolidated district and transferring of assets, liabilities, and tax levies. The provisions for consolidation do not apply to road districts located in two counties.

Provisions in this act are similar to SB 637 (2016).

KANSAS CITY PROPERTY MANAGERS - 347.048

Currently, limited liability companies leasing real property to others or owning unoccupied real property in Kansas City must file an affidavit with the city clerk listing the manager of the property. This act requires the affidavit to name a natural person with control of the property and his or her street address.

If the person who manages the property changes, the LLC must file a new affidavit listing a successor manager within 30 days. No LLC may be charged a fee for filing a required affidavit. If an LLC required to file an affidavit fails to file an affidavit, any person adversely affected or the city may petition the court to direct the filing of an affidavit.

This provision is identical to SB 693 (2016), HB 1708 (2016), SCS/SB 335 (2015), the perfected version of HCS/HB 864 (2015) and a provision in HCS/HB 1154 (2015). This act is similar to HB 895 (2015).

MEGHAN LUECKE

HA 1: PROHIBITS LOCAL RESTRICTIONS ON RESIDENTIAL DWELLING RENTALS AND MODIFIES A DEFINITION OF TRANSIENT GUEST FOR PURPOSES OF STATUTES DEALING WITH HEALTH REGULATIONS OF LODGING ESTABLISHMENTS.

HA 2: MODIFIES HOW THE REVENUES FROM A 1% SALES TAX IN ST. LOUIS COUNTY ARE DISTRIBUTED AMONG UNINCORPORATED AREAS OF THE COUNTY AND MUNICIPALITIES BASED ON A FORMULA.

HA 3: MODIFIES PROVISIONS RELATING TO THE ASSESSMENT OF AIRCRAFT AND REAL PROPERTY THAT IS AVAILABLE FOR MINING, BUT HAS NOT BEEN BONDED OR PERMITTED FOR SUCH MINING ACTIVITY.

HA 4: AUTHORIZES CEDAR COUNTY TO IMPOSE A LOCAL SALES TAX, IF APPROVED BY VOTERS, FOR THE PURPOSE OF FUNDING PUBLIC LIBRARIES.

HA 5: UNDER CURRENT LAW, AS AN ALTERNATIVE TO ABANDONING A RAILROAD EASEMENT, AN OUT-OF-SERVICE RAIL CORRIDOR MAY BE USED AS A TRAIL UNTIL THE RAILROAD NEEDS THE CORRIDOR FOR RAIL SERVICE. UNDER THIS ACT, ANY PORTION OF A LANDOWNER'S PARCEL OF LAND ON WHICH A TRAIL IS OPERATED IN THIS MANNER IS EXEMPT FROM PROPERTY TAXATION.

HA 1 TO HA 5: A PETITION TO CREATE A MUSEUM DISTRICT MAY BE FILED NO MORE THAN 5 YEARS AFTER THE PRESIDENT DECLARES THE AREA A DISASTER AREA AS DEFINED IN STATUTE. THIS ACT WOULD ALLOW A PETITION TO BE FILED UP TO 10 YEARS AFTER SUCH DECLARATION.

HA 6: DESIGNATES A PORTION OF I-470 IN JACKSON COUNTY AS THE "JUDGE VINCENT E. BAKER MEMORIAL HIGHWAY".

HA 7: SPECIFIES THAT ONCE A POLITICAL SUBDIVISION GROWS INTO A STATUTE THAT ONLY APPLIES TO POLITICAL SUBDIVISIONS WITH A PARTICULAR POPULATION OR ASSESSED VALUATION, THE STATUTE SHALL ALWAYS APPLY TO THE POLITICAL SUBDIVISION, ALLOWS A MUNICIPALITY TO CHARGE CERTAIN EXPENSES AS REDEVELOPMENT COSTS AND CAPS TOTAL COSTS ON CERTAIN TIF PROJECTS, REQUIRES HOSPITALS OPERATED AND LICENSED BY THE STATE, WITH THE EXCEPTION OF DEPARTMENT OF MENTAL HEALTH-OPERATED PSYCHIATRIC HOSPITALS, TO OBTAIN A CERTIFICATE OF NEED TO COMPLY WITH STATUTES RELATING TO CERTIFICATES OF NEED, BUT PROVIDES THAT NO CERTIFICATE OF NEED SHALL BE REQUIRED FOR THE PURCHASE AND OPERATION OF MEDICAL EQUIPMENT USED BY AN ACADEMIC HEALTH CENTER OPERATED BY THE STATE IN FURTHERANCE OF RESEARCH OR INSTRUCTION, AND EXTENDS A COMMERCIAL ZONE TO INCLUDE THE CITIES OF LONE JACK AND STRASBURG.

HA 1 TO HA 7: ALLOWS PATRONS OF BARS AT THE ST. LOUIS AIRPORT TO CARRY ALCOHOLIC BEVERAGES OUT OF THE BOUNDS OF THE BAR.

HA 8: ALLOWS PROPERTY OWNERS TO REQUEST A DECLARATORY JUDGEMENT REGARDING WHICH FIRE DISTRICT OR FIRE DEPARTMENT HAS JURISDICTION OVER THE PROPERTY WITH REGARD TO THE PROVISION OF EMERGENCY SERVICES AND THE LEVY OF TAXES AND ADDS FIRE PROTECTION DISTRICT TO THE DEFINITION OF PERSON FOR PURPOSES OF LAWS RELATING TO DECLARATORY JUDGEMENTS.

HA 9: MODIFIES PROCEDURES FOR WHEN A CITY WITH A FIRE DEPARTMENT ANNEXES PROPERTY BEING SERVED BY A FIRE PROTECTION DISTRICT.

HA 10: ADDS SHELTERED WORKSHOP BOARDS TO THE DEFINITION OF "POLITICAL SUBDIVISION" FOR PURPOSES OF LAWS ALLOWING POLITICAL SUBDIVISIONS TO COOPERATE WITH PUBLIC AND PRIVATE ENTITIES.

HA 11: ALLOWS STODDARD COUNTY TO KEEP ITS APPOINTED EMERGENCY TELEPHONE SERVICES BOARD, RATHER THAN REQUIRING THE COUNTY TO ELECT A BOARD AT THE NEXT GENERAL ELECTION.

HA 12: AUTHORIZES GREENE COUNTY OR ANY CITY WITHIN GREENE COUNTY TO IMPOSE A SALES TAX NOT TO EXCEED .25% ON ALL RETAIL SALES WITHIN THE COUNTY OR CITY FOR THE PURPOSE OF FUNDING EARLY CHILDHOOD EDUCATION SUBJECT TO VOTER APPROVAL.

HA 13: ALLOWS LICENSE OFFICES TO CHARGE A $2 FEE FOR EACH ELECTRONIC LOOK-UP AND A $2 NOTARY FEE.

HA 14 ADDS BED AND BREAKFAST INNS OF A CERTAIN SIZE THAT THE OWNER USES AS A PRIMARY RESIDENCE TO THE DEFINITION OF "RESIDENTIAL PROPERTY" FOR PURPOSES OF PROPERTY TAXATION.

HA 15: ADDS TANEY AND ST. FRANCOIS COUNTIES TO THE LIST OF COUNTIES THAT MAY ENACT NUISANCE ABATEMENT ORDINANCES.

HA 16: REMOVES THE AUTHORITY FOR COUNTY CENTER BOARDS TO PROMULGATE PUBLIC HEALTH REGULATIONS, EXCEPT IN EMERGENCY SITUATIONS.

HA 17: MODIFIES PROVISIONS RELATING TO SALES AND USE TAX.

HA 18: UNDER THIS ACT, BEGINNING ON JANUARY 1, 2017, A TAXPAYER MAY DEDUCT $500 FROM THE TAXPAYER'S FEDERAL ADJUSTED GROSS INCOME TO DETERMINE THE TAXPAYER'S MISSOURI ADJUSTED GROSS INCOME FOR ANY YEAR IN WHICH THE TAXPAYER COMPLETED 12 HOURS OF AN APPROVED FIREFIGHTER TRAINING PROGRAM. ALTERNATIVELY, IF A FIREFIGHTER COMPLETES AT LEAST 36 HOURS OF TRAINING BY COMPLETING THE BASIC FIRE FIGHTER PROGRAM OR COMPLETING THE DIVISION'S FIRE FIGHTER I OR FIRE FIGHTER II PROGRAM, THE FIREFIGHTER MAY CLAIM A $1,000 DEDUCTION.

HA 1 TO HA 19: EXTENDS THE EXPIRATION DATE ON THE REGIONAL JAIL DISTRICT SALES TAX TO SEPTEMBER 30, 2028.

HA 2 TO HA 19: DESIGNATES A PORTION OF U.S. HIGHWAY 50 WITH MONITEAU COUNTY AS THE "PHYLLIS D. SHELLEY MEMORIAL HIGHWAY."