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Bill

HB 1799

Authorizes taxpayers to submit petitions to reduce local tax rate levies

2026 Regular Session Introduced by Mark Matthiesen

Allows taxpayers to petition to reduce a subdivision’s total property tax rate (excluding debt service), with ballot approval required by a majority and limits on amount and freque

Referred: Emerging Issues(H)
#elections #politicalsubdivisions #taxationandrevenue-property
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Bill Summary · HB 1799

Overview

HB 1799 proposes the "Taxation Oversight and Reduction Act" in Missouri, authorizing taxpayers to petition to reduce a local political subdivision’s combined property tax rate (excluding debt service/tax rates for bonds). The process includes petition initiation, signature verification, and placement on the ballot at the next general municipal election, with a required majority vote to implement the reduction. The bill also sets limits on how large a reduction can be, timing for when reductions can be attempted again, and cost-sharing for signature verification.

Purpose and intent

  • Create a formal mechanism for taxpayers to seek reductions to a local combined property tax rate.
  • Require local election authorities to administer petition verification, notify petitioners of requirements and costs, and place the question on the ballot if petition criteria are met.
  • Allow reductions to be enacted only if approved by a majority of voters in the affected subdivision.
  • Ensure reductions do not impact bond/debt service portions of the tax rate and limit how often changes can be pursued.

Key provisions and changes

  • Definitions:
    • “Combined property tax rate” = total real/personal property tax rate necessary to fund the subdivision’s annual budget, excluding rates for debt service.
    • “Local election authority” = the subdivision’s election authority per Missouri law.
    • “Taxpayer” = a resident of the subdivision where the petition is submitted.
  • Petition process:
    • A taxpayer must notify the local election authority of intent and provide a copy of the proposed petition.
    • The authority must:
    • Inform the taxpayer of the minimum signature requirement.
    • Estimate and communicate costs to verify signatures.
    • Provide a deadline by which signatures must be submitted to place the question on the ballot.
    • Provide written/electronic verification of signature requirements.
  • Signatures and verification:
    • Minimum signatures: 5% of the number of registered voters who voted in the most recent election for the subdivision’s governing body.
    • Signatures must be from registered voters of the subdivision and include printed name and residence.
    • Signatures must be verified by the local election authority.
    • Authorities may charge a verification fee not exceeding $0.50 per signature; total verification costs cannot exceed the minimum-signature requirement multiplied by the per-signature fee.
    • Petitioners must pay verification costs at the same time they submit the petition.
  • Ballot placement and form:
    • If requirements are met, the question is placed on the next general municipal election ballot.
    • Ballot form example: “Shall reduce the total tax rate levied and imposed in by percent?”
  • Reduction specifics:
    • A reduction cannot exceed 5% of the current combined tax rate as of the submission day, with an exception if the maximum authorized levy is more than 5% higher than the current rate; in that case, the reduction may equal the percentage needed to bring the maximum levy down to the current rate ceiling.
    • Bond/debt service portions are ineligible for reduction under this section.
  • Frequency:
    • A reduction may be pursued no more than once every four years.
  • Outcome:
    • If a majority approves, the subdivision must reduce the rate by the approved percentage; if rejected, no reduction occurs.

Who is affected

  • Taxpayers/residents of Missouri political subdivisions with property tax levies.
  • Local election authorities responsible for administering petition verification and ballot placement.
  • Subdivisions (cities/t counties/other local governments) whose combined local property tax rates could be reduced per voter approval.
  • Bondholders and debt service planning are not directly altered by this act, since debt service components are exempt from reductions.

Procedural and timeline aspects

  • Initiation: Petitioners inform the local election authority and submit the proposed petition.
  • Verification: Authorities compute minimum signatures, costs, and deadline; verification of signatures is required.
  • Ballot timing: If valid, the measure appears on the next general municipal election ballot.
  • Frequency constraint: No multiple attempts within a four-year window.
  • Effective mechanics: Requires majority voter approval to enact a reduction; otherwise, no change.

Notable details

  • Signature verification cost cap: up to $0.50 per signature, with total verification costs capped at (minimum required signatures) × $0.50.
  • Excludes debt service: The section expressly excludes any rate components used to pay interest and principal on bonds or for debt service.

If you’d like, I can provide a side-by-side comparison with existing Missouri procedures for local tax changes or historical context on similar bills (e.g., HB 515 from 2025).

Compiled from official sources — confirm details with the bill’s official record.

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