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House Bill 1790 requires property tax ballot measures to express changes in dollars per $100,000 of market value

Original title: TAX LEVIES BY POLITICAL SUBDIVISIONS

Last action · May 4, 2026: SCS Voted Do Pass (S)Sponsor: Jim Murphy

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

House Bill 1790 requires any local ballot measure seeking to add, change, or modify a real property tax to express the proposed change in real dollars owed per one hundred thousand dollars of market value. The bill also mandates numerical or alphabetical labeling for property tax ballot measures without descriptive text, and sets detailed procedures for state auditor review of local tax rate calculations.

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

Taxpayers

Property owners will see proposed tax changes stated in dollar amounts per one hundred thousand dollars of valuation on ballots and gain rights to challenge non-compliant tax rates.

Directly affected

Political Subdivisions

Counties, municipalities, and special districts must follow strict calculation methods for tax rate ceilings and submit substantiating data to the state auditor.

Directly affected

Election Authorities

Local election officials must label tax ballot measures numerically or alphabetically without descriptive text and coordinate assignments.

Directly affected

School Districts

School districts must calculate proposed tax rates as a blended rate across property subclasses for state aid and railroad/utility property determinations.

Key Facts

  • Ballot measures seeking to add, change, or modify a real property tax must express the effect in real dollars owed per one hundred thousand dollars of market valuation.
  • Election authorities must label taxation ballot measures numerically or alphabetically in the order submitted, without descriptive labeling outside of the designation.
  • Taxing authorities must calculate and set tax rates using the calculation that produces the lowest tax rate ceiling, complying with state constitutional limits.
  • The state auditor must examine submitted tax rate information and debt service compliance within fifteen days of receipt.
Show all 8 facts
  • If the state auditor determines a proposed tax rate does not comply with Missouri law, the findings are referred to the attorney general for injunctive relief.
  • Taxpayers may file a formal complaint with the county prosecuting attorney if they believe a taxing authority failed to comply with tax rate provisions.
  • Courts may assess reasonable costs and attorney's fees against taxing authorities found in violation of property tax rate rules in class actions brought by taxpayers.
  • School districts must determine proposed tax rates as a blended rate of the classes or subclasses of property for state aid calculations.

Frequently Asked Questions

How will property tax ballot measures appear on the ballot under this bill?
Measures must be labeled numerically or alphabetically without descriptive text, and the ballot language must express the proposed tax change in terms of real dollars owed per one hundred thousand dollars of a property's market valuation.
What happens if a taxing authority proposes an illegal tax rate?
The state auditor will review the rate and, if it does not comply with Missouri law, refer the violation to the attorney general, who is authorized to seek injunctive relief to prevent the taxing authority from levying the rate.
Can taxpayers challenge non-compliant tax rates?
Yes. Taxpayers can make a formal complaint with the county prosecuting attorney, and if the prosecutor fails to act within ten days, bring a civil class action against the taxing authority.

What else do you want to know?

News Coverage

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Where This Stands

Currently passed chamber. The next step in the legislative lifecycle is Law.

Procedural history

25 actions
  1. May 4, 2026SenateCommittee
    SCS Voted Do Pass (S)
  2. Apr 20, 2026Senate
    Executive Session Held (S)
  3. Apr 20, 2026Senate
    Public Hearing Held (S)
  4. Apr 17, 2026Senate
    Public Hearing Scheduled (S)
  5. Mar 12, 2026SenateCommittee
    Second read and referred: Local Government, Elections and Pensions(S)
  6. Feb 23, 2026Senate
    Reported to the Senate and First Read (S)
Show 19 earlier actions
  1. Feb 23, 2026HouseFloor
    Third Read and Passed (H)
  2. Feb 23, 2026House
    Taken Up for Third Reading (H)
  3. Feb 18, 2026House
    Perfected with Amendments (H)
  4. Feb 18, 2026House
    HCS Adopted (H)
  5. Feb 18, 2026House
    Title of Bill - Agreed To
  6. Feb 18, 2026House
    Taken Up for Perfection (H)
  7. Feb 16, 2026House
    Placed on the Informal Perfection Calendar (H)
  8. Feb 10, 2026HouseCommittee
    Reported Do Pass (H)
  9. Feb 10, 2026HouseCommittee
    Voted Do Pass (H)
  10. Feb 10, 2026House
    Executive Session Completed (H)
  11. Jan 29, 2026HouseCommittee
    Referred: Rules - Administrative(H)
  12. Jan 28, 2026HouseCommittee
    HCS Reported Do Pass (H)
  13. Jan 22, 2026HouseCommittee
    HCS Voted Do Pass (H)
  14. Jan 22, 2026House
    Executive Session Completed (H)
  15. Jan 15, 2026House
    Public Hearing Completed (H)
  16. Jan 8, 2026HouseCommittee
    Referred: Government Efficiency(H)
  17. Jan 8, 2026HouseFloor
    Read Second Time (H)
  18. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  19. Dec 1, 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.

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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

Standardized Ballot Presentation for Property Taxes

HB 1790 shifts local property tax ballot measures toward uniform numerical/alphabetical labeling and mandates standardized dollar-impact phrasing per $100,000 of valuation.

Connected Entities

State Tax Commission, General Assembly, United States Department of Labor and 1 more
OrganizationState Tax Commission“State agency involved in property assessment and valuation”Map →
OrganizationGeneral Assembly“Enacting body of the state of Missouri”Map →
OrganizationUnited States Department of Labor“Reports the Consumer Price Index”Map →
locationSt. Louis City“Assessor and county level responsibilities”Map →

Sources

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz35
    Current news / social attention level

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