Renames the state tax commission to the "State Assessment Commission" and modifies provisions relating to the composition and powers of the commission

HB 2438 renames Missouri's "State Tax Commission" to the "State Assessment Commission" and changes its structure. The bill expands the commission from three to seven members starting January 1, 2027, requiring all commissioners to have real property appraisal experience (as former assessment officers, appraisers, or licensed appraisers). It modifies appointment rules, including staggered terms and a limit of four commissioners from the same political party. The change directly affects the commission's composition and operations, shifting focus from tax administration to property assessment oversight. The bill does not alter tax rates or policies, only the governing body's name and membership requirements.