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Missouri bill requires assessors to pay legal costs and damages for erroneous property classifications

Original title: Modifies provisions relating to erroneous property classifications

Last action · January 21, 2026: Voted Do Pass S Economic and Workforce Development CommitteeSponsor: Ben Brown

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Official description

SB 987 - Current law provides that a taxpayer shall be awarded costs and reasonable attorney's fees for any appeal of an assessor's classification of real property that is found by the State Tax Commission or a court of competent jurisdiction to be an erroneous classification. This act provides that any such decision shall include the recovery of such costs. The act provides that any taxpayer not receiving such costs and fees derived from any decision made on or after January 1, 2024, shall have a cause of action against the assessor to recover such costs and fees, as well as the costs and fees associated with initiating such cause of action. Such taxpayer shall also be entitled to recover damages in an amount equal to ten percent of the original assessed value of the property that was erroneously classified. This act is identical to SCS/SB 759 (2025). JOSH NORBERG

Why it matters

Property owners who face incorrect property classifications receive a guaranteed legal mechanism to recover attorney's fees, appeal costs, and statutory damages from the responsible assessor.

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

Real property owners

Property owners gain guaranteed cost recovery and a cause of action for damages against assessors in cases of erroneous property classifications.

Directly affected

County assessors

Assessors face potential legal liability for attorney's fees, appeal costs, and statutory damages when property classifications are found to be erroneous.

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 classifies my property incorrectly?
If the State Tax Commission or a court finds the classification erroneous and conflicting with prior determinations, any favorable decision must include the award of appeal costs and reasonable attorney's fees.
Can I recover fees for past erroneous classification decisions?
Yes, if you did not receive allowed costs and fees from decisions made on or after January 1, 2024, you have a cause of action against the assessor to recover those fees, litigation costs, and damages equal to ten percent of the property's original assessed value.

What else do you want to know?

News Coverage

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

Check Your Understanding

1.According to bill version 4601S.01I, what does the text require the state tax commission or a court to do when a taxpayer successfully challenges a real property classification that conflicts with a prior determination?

2.According to bill version 4601S.01I, what right does the text grant to a taxpayer who did not receive costs and fees as a result of a decision made on or after January 1, 2024?

Where This Stands

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

Procedural history

5 actions
  1. Jan 21, 2026SenateCommittee
    Voted Do Pass S Economic and Workforce Development Committee
  2. Jan 14, 2026Senate
    Hearing Conducted S Economic and Workforce Development Committee
  3. Jan 8, 2026SenateFloor
    Second Read and Referred S Economic and Workforce Development Committee
  4. Jan 7, 2026SenateIntroduced
    S First Read
  5. Dec 1, 2025Senate
    Prefiled

Version history

Only one version on file - nothing to compare yet. The text on record is the 4601S.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

Connected Entities

State Tax Commission, Ben Brown
OrganizationState Tax Commission“Receives property assessment appeals and investigates valuation disputes”Map →
PersonBen Brown“Senator, District 26, introducing SB 987”Map →

Sources

Open source document

www.senate.mo.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy30
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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