Missouri Senate

House Committee Substitute

PROPERTY TAX BILLS IN ST. LOUIS COUNTY

(Section 52.225)

This act requires the collector in St. Louis County to mail resident taxpayers a statement of the property taxes the taxpayer owes by October 26th.

COUNTY SPORTS COMPLEX AUTHORITY

(Section 64.930)

Under current law, the Governor appoints five commissioners to serve on a county sports complex authority. The commissioners must be qualified voters of the state and residents of the county in which the authority is located. None may be an elected or appointed official of a political subdivision.

This act requires the county executive to serve as an ex officio, non-voting, unpaid member of the commission.

This provision is identical to a provision of SS#2/SCS/HCS/HB 1623 (2012).

PUBLIC SAFETY SALES TAX

(Section 94.902)

This act authorizes North Kansas City to impose a sales tax up to one-half of one percent for improving public safety, upon approval of the voters.

This act is identical to SB 887 (2012) and HB 1802 (2012).

JACKSON COUNTY TAX INCREMENT FINANCING

(Section 99.845)

This act adds sales taxes levied by the Jackson County Transit Authority for the operation of transportation facilities to the list of taxes that may not be deposited into a special allocation fund for the purposes of tax increment financing.

This provision is similar to a provision of SS#2/SCS/HCS/HB 1623 (2012).

FIXTURES AND IMPROVEMENTS TO LAND

(Section 137.010, 140.010, 140.150, 140.170, 140.470, 140.530)

This act changes the definition of "real property" for the purposes of the property tax laws, so that real property includes improvements and fixtures on land that is not owned by the owner of the land upon which they are located. The act allows these improvements and fixtures to be sold at a tax sale, even if the underlying land is not subject to sale. The county collector can sell the improvement or fixture after listing in the required public notices the parcel or locator number of the improvement or fixture, the legal description of the underlying land, and a statement that only the improvement or fixture is being sold.

These provisions are similar to HB 1249 (2012).

INCOME TAX DEDUCTION FOR STORM SHELTERS

(Section 143.115)

Beginning in January 2013, this act provides an income tax deduction up to 2,500 dollars per taxpayer for the costs incurred in constructing or installing a storm shelter. To qualify for the deduction the storm shelter must be made in America and be im compliance with a particular Federal Emergency Management Agency publication. The total amount of tax deductions that may be issued under this section cannot be greater than two million dollars each fiscal year. If the amount of tax deductions claimed each fiscal year is greater than two million dollars, the Department of Revenue is required to establish a procedure to equally distribute the tax deduction. This deduction will sunset on December 31, 2018.

This provision are similar to HB 1035 (2012) and HB 1055 (2012)

FIRE PROTECTION DISTRICT REGULATION OF NEW CONSTRUCTION

(Section 321.228)

This act prohibits a fire protection district from enforcing any regulations dealing with new residential construction if the city, town, village, or county in which the construction is located has already adopted regulations for such construction.

Fire protection districts may inspect certain dwellings. They may not collect a fee for such services.

This provision is similar to HCS/HB 1458 (2012) and a provision of SS#2/SCS/HCS/HB 1623 (2012).

REAL ESTATE APPRAISERS

(Section 339.501)

Currently, no person may engage in real estate appraisal without a license unless they meet an exception. This act creates an exception for persons employed by the property owner to represent the owner in appealing an assessment of the owner's property.

This provision is identical to SB 873 (2012).

EMILY KALMER