HB 2306 Missouri House · 2026 Regular Session

Authorizes the "Missouri Disabled Veterans' Homestead Exemption" relating to a disabled veteran residential real property assessed value exemption

HB 2306 creates a property tax exemption for Missouri veterans with service-connected disabilities rated at 30% or higher by the U.S. Department of Veterans Affairs. It reduces the taxable value of their primary residence by up to $500,000 based on disability rating (e.g., $10,000 for 30-50% rating, $500,000 for 100% rating). Surviving spouses retain the exemption if they live in the home and don’t remarry, and applications require annual VA documentation by April 1, starting tax year 2027. The exemption applies only to owner-occupied homes (not commercial properties) and does not affect how local tax rates are set.

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2025

Committee Review

Floor Vote

Governor

Introduced Dec 9, 2025 Last action Apr 1, 2026

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What changed between versions

Introduced → House Committee Substitute · 8 edits

MODERATE

The bill was expanded to include three related bills and updated the Chief Clerk's name. The core policy change simplifies the property tax exemption for disabled veterans by removing the specific 30% disability rating threshold and the tiered exemption amounts for lower disability levels. Instead, the exemption now applies only to veterans with 50% or higher disability ratings, offering larger fixed dollar amounts based on higher disability tiers.

Scope change

The bill's scope was broadened to include House Bills 2276 and 2089, and the eligibility criteria were narrowed by removing the 30% disability rating tier.

ELIGIBILITY

Removed the eligibility tier for veterans with a 30% to 49% disability rating; the exemption now starts at 50% or higher.

FISCAL

Adjusted the exemption dollar limits to be higher and consolidated into fewer tiers (150k for 50-69%, 250k for 70-99%, and 500k for 100%).

DEFINITION

Changed the calculation basis from 'assessed value' to 'fair market value' for determining the exemption amount.

REQUIREMENT

Removed the requirement for veterans to be 'liable for the payment of property taxes' to qualify for the exemption.

Added a new provision stating that the exemption claim cannot be transferred or assigned to another person.

Simplified the rules for surviving spouses by removing the requirement that they must not remarry to keep the benefit.

Added specific conditions under which the exemption continues if the veteran moves into a nursing home or VA facility.

TECHNICAL

Updated the document header to reflect that the bill is a 'House Committee Substitute' and includes three bill numbers.

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 1, 2026

Lower · Passed

HCS Reported Do Pass (H) - AYES: 18 NOES: 2 PRESENT: 0

lower

Mar 31, 2026

Lower · Passed

HCS Voted Do Pass (H)

lower

Feb 18, 2026

Committee

Referred: Veterans and Armed Forces(H)

lower

Dec 9, 2025

Introduced

Prefiled (H)

lower

1 primary · 0 co-sponsors