HB 2178 Missouri House · 2026 Regular Session

Modifies provisions governing the taxation of property

HB 2178 changes how property taxes are calculated in Missouri. It sets new assessment rates: 19% for most residential property, 12% for certain commercial land, and 32% for others, while reducing rates for specific items like solar panels (5%) and historic vehicles (5%). The bill also adds rules for assessing property near airports (deducting costs paid by non-government parties for improvements) and requires counties to submit two-year assessment plans for approval. These changes directly affect all property owners, counties, and cities in Missouri, particularly those with airport-adjacent land or solar installations meeting the 2022 deadline.

Bill status passed 3 of 5 stages cleared

Introduction

Dec 2025

Committee Review

May 2026

House Passage

Feb 2026

Senate Passage

Governor

Introduced Dec 4, 2025 Last action May 7, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

House Committee Substitute → Perfected · 5 edits

MODERATE

The bill was perfected to include additional repealed statutes and new sections that fundamentally change property tax rules. The most significant change is the addition of new definitions for 'residential property,' which now explicitly includes manufactured home parks, bed and breakfast inns where the owner resides, and time-share units, while excluding certain transient housing. The bill also introduces strict new requirements for ballot language regarding property tax measures, mandating specific disclosures about tax impacts on different property types and prohibiting misleading claims that a tax measure will not increase taxes.

Scope change

The bill's scope expanded from repealing five statutes to repealing eleven statutes, and the applicability of property tax definitions was broadened to include specific types of residential and transient housing previously not explicitly defined.

DEFINITION

Added new statutory definitions for 'residential property' to clarify what counts as residential versus transient housing, including manufactured home parks and owner-occupied bed and breakfast inns.

REQUIREMENT

Established mandatory elements for ballot language on property tax measures, requiring specific calculations of tax increases for residential, commercial, agricultural, and motor vehicle properties.

Prohibited election authorities from advertising a property tax measure as 'not increasing taxes' unless the measure actually lowers the tax rate, preventing misleading voter information.

SCOPE

Expanded the list of repealed statutes from five to eleven, incorporating additional tax-related sections into the repeal.

TIMELINE

Set a specific effective date of January 1, 2027, for new requirements regarding ballot language for property tax levies.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 7, 2026

Upper · Passed

SCS Voted Do Pass (S)

upper

Apr 16, 2026

Upper · Passed

Public Hearing Scheduled (S) - AMENDED: Wednesday, April 22, 2026, 8:30 a.m., Senate Committee Room 2 - 1st Floor

upper

Mar 12, 2026

Committee

Second read and referred: Select Committee on Property Taxes and the State Tax Commission(S)

upper

Feb 23, 2026

Lower · Passed

Third Read and Passed with Amendments (H) - HPA 1, adopted - AYES: 86 NOES: 53 PRESENT: 4

lower

Feb 23, 2026

Lower · Passed

Reported Do Pass (H) - AYES: 4 NOES: 3 PRESENT: 0

lower

Feb 23, 2026

Lower · Passed

Voted Do Pass (H)

lower

Feb 19, 2026

Committee

Referred: Fiscal Review(H)

lower

Feb 18, 2026

Lower · Passed

Perfected with Amendments (H) - HA 1, HA 2, HA 3, HA 4, adopted

lower

Feb 18, 2026

Lower · Passed

HCS Adopted (H)

lower

Feb 9, 2026

Lower · Passed

Reported Do Pass (H) - AYES: 12 NOES: 0 PRESENT: 0

lower

Feb 9, 2026

Lower · Passed

Voted Do Pass (H)

lower

Jan 29, 2026

Committee

Referred: Rules - Legislative(H)

lower

Jan 22, 2026

Lower · Passed

HCS Reported Do Pass (H) - AYES: 14 NOES: 4 PRESENT: 0

lower

Jan 20, 2026

Lower · Passed

HCS Voted Do Pass (H)

lower

Jan 8, 2026

Committee

Referred: Special Committee on Property Tax Reform(H)

lower

Dec 4, 2025

Introduced

Prefiled (H)

lower

1 primary · 2 co-sponsors