HB 2944 Missouri House · 2026 Regular Session

Modifies provisions relating to the local senior citizen homestead tax credit

HB 2944 modifies Missouri's senior citizen homestead tax credit to help eligible residents aged 62+ who own their primary residence. It defines the credit amount as the difference between a taxpayer's current property tax bill and their "initial credit year" tax bill, automatically applying this credit annually without requiring reapplication after initial qualification. Counties can choose to implement the credit through a local ordinance or voter referendum, and must apply it to reduce the taxpayer's annual property tax liability. The credit continues automatically until the senior moves or dies, with special rules for home improvements or property annexation affecting the initial tax calculation.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

May 2026

House Passage

Mar 2026

Senate Passage

Governor

Introduced Jan 13, 2026 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 updated from a committee draft to its final, perfected version, incorporating specific clarifications and expansions to the property tax credit program for seniors. Key changes include expanding eligibility to cover owners of record or those with legal interests in property, clarifying the age requirement to apply as of January 1st, and mandating that the tax credit be applied by all political subdivisions levying taxes, not just the county.

Scope change

The scope of the credit was expanded from a county-level option to a requirement for all political subdivisions (including cities and school districts) to apply their proportional share of the credit.

ELIGIBILITY

The definition of 'Eligible taxpayer' was updated to explicitly include individuals who are owners of record or have a legal/equitable interest in the property, evidenced by a publicly recorded or verified instrument like a trust document.

DEFINITION

The age requirement for 'Eligible taxpayer' was clarified to specify that the individual must be sixty-two years of age or older as of January 1st of the applicable tax year.

The definition of 'Eligible credit amount' was revised to specify that the calculation must include real property tax liabilities levied by all political subdivisions, not just the county.

REQUIREMENT

The application of the credit was changed from a county-only responsibility to a shared responsibility where the county and every political subdivision levying taxes must apply their proportional share of the credit.

TECHNICAL

Minor text corrections were made, such as changing 'any county... may grant' to 'any county... shall grant' to ensure the credit is mandatory for authorized counties.

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) - Wednesday, April 22, 2026, 8:30 a.m., Senate Committee Room 2 - 1st Floor

upper

Apr 8, 2026

Committee

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

upper

Mar 30, 2026

Lower · Passed

Third Read and Passed (H) - AYES: 145 NOES: 4 PRESENT: 1

lower

Mar 25, 2026

Lower · Passed

Perfected with Amendments (H) - HA 1, adopted

lower

Mar 25, 2026

Lower · Passed

HCS Adopted (H)

lower

Mar 11, 2026

Lower · Passed

Reported Do Pass (H) - AYES: 11 NOES: 0 PRESENT: 0

lower

Mar 10, 2026

Lower · Passed

Voted Do Pass (H)

lower

Mar 4, 2026

Committee

Referred: Rules - Legislative(H)

lower

Feb 25, 2026

Lower · Passed

HCS Reported Do Pass (H) - AYES: 15 NOES: 0 PRESENT: 0

lower

Feb 24, 2026

Lower · Passed

HCS Voted Do Pass (H)

lower

Feb 3, 2026

Committee

Referred: Special Committee on Property Tax Reform(H)

lower

Jan 13, 2026

Introduced

Introduced and Read First Time (H)

lower

1 primary · 3 co-sponsors