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Missouri Senate Bill 1202 reclassifies broadband equipment for property tax assessment and sets multi-year assessment rates

Original title: Modifies provisions relating to the assessment of certain broadband communications equipment

Last action · February 11, 2026: Voted Do Pass S General Laws CommitteeSponsor: Brad Hudson

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Senate Bill 1202 classifies machinery and equipment used for broadband communications service as and establishes a new property tax assessment schedule for such equipment placed in service on or after August 28, 2026. Newly installed broadband equipment will be assessed at 12% of its true value from 2027 through 2033, and at 33.3% beginning in 2034.

Why it matters

Property tax assessment rates for broadband infrastructure providers will change according to a fixed multi-year schedule, altering local tax liabilities for telecommunications investments made after August 2026.

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

Broadband communications service providers

Companies providing broadband services are subject to new property tax assessment subclasses and tiered valuation rates for equipment placed in service after August 28, 2026.

Directly affected

County assessors

Assessors are required to list, classify, and assess the newly categorized broadband equipment according to the updated percentage schedules.

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 broadband equipment installed after August 28, 2026, be taxed?
Broadband machinery and equipment placed in service on or after August 28, 2026, will be assessed at 12% of its true value from 2027 through 2033, and at 33.3% starting in 2034.
What items are included in the definition of broadband communications service equipment?
The definition encompasses wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, modems, software, Wi-Fi equipment, headend or hub equipment, and related backup power or diagnostic devices.

What else do you want to know?

News Coverage

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

Check Your Understanding

1.What assessment percentage does version 5493S.01I of the bill require county assessors to apply to broadband communications machinery and equipment placed in service on or after August 28, 2026, for calendar years 2027 through 2033?

2.What assessment percentage does version 5493S.01I of the bill require county assessors to apply to qualifying broadband communications machinery and equipment for all calendar years beginning on or after January 1, 2034?

Where This Stands

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

Procedural history

5 actions
  1. Feb 11, 2026SenateCommittee
    Voted Do Pass S General Laws Committee
  2. Feb 4, 2026Senate
    Hearing Conducted S General Laws Committee
  3. Jan 27, 2026SenateFloor
    Second Read and Referred S General Laws 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 5493S.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, Brad Hudson, City of St. Louis and 1 more
OrganizationState Tax Commission“State agency involved in tax policy, assessment maintenance plans, and vehicle v”Map →
PersonBrad Hudson“Senator representing District 33 who introduced SB 1202”Map →
locationCity of St. Louis“Jurisdiction subject to property assessment and listing provisions”Map →
OrganizationFederal Aviation Administration“Federal agency administering airport improvement project funds”Map →

Sources

Open source document

www.senate.mo.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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