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High Impact

Missouri House Bill 2402 Modifies Property Tax Assessments and Sets Statewide Limits for Solar Projects

Original title: ENERGY PRODUCTION PROJECTS

Last action · March 26, 2026: HCS Reported Do Pass (H)Sponsor: Danny Busick

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Missouri HB 2402 modifies property tax assessments for solar energy generation projects beginning January 1, 2027, establishing a fixed tax liability of $2,500 per megawatt of and permitting county commissions to cap solar land usage at four percent of county cropland. The bill also establishes mandatory 500-foot setback requirements from occupied dwellings, churches, and schools for solar projects built on or after January 1, 2027.

Why it matters

Property owners, local taxing districts, and solar developers face new assessment formulas, potential land-use caps, and required buffer distances that alter the development and taxation of commercial solar facilities across Missouri counties.

Background
  • The Missouri General Assembly considers property tax classification changes and assessment methodologies for utility infrastructure and renewable energy generation projects through regular session legislation. 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.

Directly affected

Solar Energy Companies

Solar developers face a fixed per-megawatt assessment rate starting in 2027, mandatory transmission easement requirements prior to construction, and setback restrictions.

Directly affected

County Commissions

County governing bodies gain the authority to opt in to a four-percent cropland limit for solar projects and must set up application and compliance procedures if they adopt the limit.

Directly affected

Electric Utilities and Electrical Corporations

Utilities owning solar or wind property are subject to updated local property taxation methodologies and specific assessment rules starting in 2027.

Directly affected

Local Taxing Districts

Taxing districts experience changes in property classification and revenue valuation rules resulting from the new solar assessment structures.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

How will commercial solar projects be taxed starting in 2027?
Beginning January 1, 2027, the tax liability actually owed for real property associated with a solar energy generation project built or contracted to sell power will be assessed at $2,500 per megawatt of .
Can counties limit the amount of land used for solar farms?
Yes. County commissions may choose to opt in to a provision limiting the total real property for solar energy projects to no more than four percent of all cropland in the county, based on the USDA Census of Agriculture.
What are the buffer zone rules for new solar projects?
Solar energy projects built on or after January 1, 2027, must maintain a distance of at least 500 feet from the nearest occupied dwelling, church, or school, unless a waiver agreement is signed by affected property owners.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

8 actions
  1. Mar 26, 2026HouseCommittee
    HCS Reported Do Pass (H)
  2. Mar 26, 2026HouseCommittee
    HCS Voted Do Pass (H)
  3. Mar 26, 2026House
    Executive Session Completed (H)
  4. Feb 4, 2026House
    Public Hearing Completed (H)
  5. Jan 22, 2026HouseCommittee
    Referred: Utilities(H)
  6. Jan 8, 2026HouseFloor
    Read Second Time (H)
Show 2 earlier actions
  1. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  2. Dec 15, 2025HouseIntroduced
    Prefiled (H)

Version history

Only one version on file - nothing to compare yet. 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

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Transition to Fixed Per-Megawatt Solar Taxation

The legislation introduces a standardized tax liability of $2,500 per megawatt for solar real property starting in 2027, shifting away from traditional ad valorem valuation for those assets.

Connected Entities

State Tax Commission, General Assembly, U.S. Department of Agriculture and 3 more
OrganizationState Tax Commission“State commission responsible for approving assessment maintenance plans and dete”Map →
OrganizationGeneral Assembly“The 103rd General Assembly of the state of Missouri.”Map →
OrganizationU.S. Department of Agriculture“Federal department whose Census of Agriculture determines county cropland totals”Map →
PersonDanny Busick“Representative for District 003 who introduced House Bill 2402.”Map →
OrganizationU.S. Department of Labor“Maintains the Standard Industrial Classification Manual.”Map →
OrganizationFederal Aviation Administration“Federal agency providing airport improvement project funds.”Map →

Sources

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy65
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz45
    Current news / social attention level

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