The civic record
Read. Follow. Verify.Missouri Senate Bill 1301 Caps County Property Assessment Ratios at One in State Tax Commission Studies
Last action · February 18, 2026: Hearing Conducted S Select Committee on Property Taxes and the State Tax Commission CommitteeSponsor: Rick Brattin
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Would Do
Missouri Senate Bill 1301 requires the State Tax Commission to ensure that no county's ratio exceeds one during property assessment ratio studies. The legislation applies to the Commission's evaluation of county assessment ratios across the state.
Property owners and local governments statewide are affected by how county assessment ratios are capped and evaluated, which influences local tax calculations and property valuation oversight.
- The State Tax Commission of Missouri is responsible for overseeing property assessment administration and conducting ratio studies to ensure uniformity across counties. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Missouri counties
County assessment ratios evaluated by the State Tax Commission are subject to a maximum cap of one.
Property owners
Property tax assessments and valuation evaluations within counties are governed by the new ratio restriction.
Key Facts
- The State Tax Commission must ensure no county's assessment ratio exceeds one in any ratio study.
- The act adds a new section, designated as section 138.195, to chapter 138, RSMo.
- This legislation is identical to SB 795 from the 2025 legislative session.
Frequently Asked Questions
What does SB 1301 change about property tax evaluations?
Which state agency is responsible for enforcing this rule?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
4 actions- Feb 18, 2026SenateHearing Conducted S Select Committee on Property Taxes and the State Tax Commission Committee
- Jan 27, 2026SenateFloorSecond Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
- Jan 7, 2026SenateIntroducedS First Read
- Dec 1, 2025SenatePrefiled
Version history
Only one version on file - nothing to compare yet. The text on record is the 5190S.02I - Introduced version. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
www.senate.mo.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy30Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
Publisher tools