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Read. Follow. Verify.Missouri bill modifies property tax inspection rules, appeals process, and refund timelines
Last action · February 5, 2026: Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission CommitteeSponsor: Joe Nicola
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What This Bill Would Do
Missouri SB 1522 modifies property tax laws by giving residential property owners thirty days to request an interior inspection before a valuation increase, requiring physical inspections to be completed by July 1, and establishing mandatory reimbursement caps for successful taxpayer appeals. The measure also repeals the requirement for written tax protests at the time of payment and mandates thirty-day refund timelines for successful tax appeals.
Property owners gain specific procedural timelines for requesting interior inspections, new rights to appeal property valuations directly to the State Tax Commission following ownership transfers in non-reassessment years, and mandatory reimbursement of up to $5,000 for appraisal and legal costs during successful appeals.
- State Tax Commission is the Missouri state agency responsible for general supervision over assessors and equalization of property assessments. context
- SB 1522 is introduced in the 2026 Missouri legislative session and referred to the Senate Select Committee on Property Taxes and the State Tax Commission. 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.
residential property owners
Property owners receive new notice rights for interior inspections, expanded appeal options following ownership transfers, and mandatory cost reimbursements when winning valuation appeals.
property tax assessors
Assessors must comply with a July 1 deadline for physical inspections, respect the 30-day interior inspection notice period, and face voided valuation increases if required physical inspection evidence is missing.
tax collectors
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
What happens if an assessor fails to conduct a required physical inspection before raising a property's value?
When must property tax refunds be issued after a successful appeal?
Can a new property owner appeal their assessment in a non-reassessment year?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
2 actions- Feb 5, 2026SenateFloorSecond Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
- Jan 7, 2026SenateIntroducedS First Read
Version history
Only one version on file - nothing to compare yet. The text on record is the 6461S.01I - 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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Connected Entities
Sources
www.senate.mo.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy35Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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