HB 440 Missouri House · 2025 Regular Session

Modifies and creates new provisions relating to utilities

HB 440 modifies tax assessments for utility companies and solar energy projects. It sets a $2,500 per megawatt tax for solar electricity projects (effective 2026) and classifies associated solar land as commercial property from 2026. Telephone companies gain a one-time choice between two tax assessment methods, with school districts allowed to impose fees to offset revenue losses if companies select the new method. The bill directly affects solar developers, telephone companies, and school districts managing utility tax revenue.

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2024

Committee Review

Floor Vote

Governor

Introduced Dec 9, 2024 Last action Apr 17, 2025

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What changed between versions

Introduced → House Committee Substitute · 4 edits

MODERATE

The bill was amended to combine HB 440 with HB 1160, expanding its scope from solely solar energy projects to broader energy production projects. The legislation now repeals additional statutes and introduces new definitions for property classifications, including agricultural, residential, and utility property types, while adding provisions for taxing district revenue adjustments.

Scope change

The bill's scope expanded from exclusively solar energy projects to include general energy production projects, and the repealed statutes were increased from two to three sections.

SCOPE

Bill title and purpose changed from repealing sections related to solar energy only to repealing sections related to energy production projects in general.

DEFINITION

New definitions added for residential property, agricultural and horticultural property, and utility/industrial/commercial property to clarify how different land types are classified for taxation purposes.

REQUIREMENT

New provision added allowing taxing districts to adjust operating levies to recoup lost property tax revenue when residential structures with five or more dwelling units are reclassified.

TECHNICAL

Bill number changed from HB 440 to HCS HBs 440 & 1160 to reflect the combination of two bills into one committee substitute.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 17, 2025

Lower · Passed

Reported Do Pass (H) - AYES: 6 NOES: 3 PRESENT: 0

lower

Apr 17, 2025

Lower · Passed

Voted Do Pass (H)

lower

Apr 7, 2025

Committee

Referred: Rules - Legislative(H)

lower

Apr 2, 2025

Lower · Passed

HCS#2 Reported Do Pass (H) - AYES: 8 NOES: 0 PRESENT: 0

lower

Apr 1, 2025

Lower · Passed

HCS#2 Voted Do Pass (H)

lower

Mar 11, 2025

Committee

Referred: Legislative Review(H)

lower

Mar 6, 2025

Lower · Passed

HCS Reported Do Pass (H) - AYES: 9 NOES: 0 PRESENT: 0

lower

Mar 4, 2025

Lower · Passed

HCS Voted Do Pass (H)

lower

Feb 20, 2025

Committee

Referred: Special Committee on Tax Reform(H)

lower

Dec 9, 2024

Introduced

Prefiled (H)

lower

1 primary · 2 co-sponsors