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SB 1521

SB 1521 - Current law requires assessors to provide notice to taxpayers when the valuation of the taxpayer's real property has increased. This act requires an assessor to provide any third party documents, reports, or other data that was relied upon in the computation of assessed value. This act is identical to SB 787 (2025) and to provisions in SCS/SB 85 (2025) and HB 780 (2025), and is substantially similar to provisions in HB 1582 (2025). JOSH NORBERG

2026 Regular Session Introduced by Joe Nicola

SB 1521 revises Missouri property assessment notification requirements, modifying when and how assessors must inform homeowners of increased property valuations affecting tax bills.

Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
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Bill Summary · SB 1521

Legislative bill overview

SB 1521 modifies Missouri's requirements for notifying property owners when their property assessments increase. The bill adjusts the notification procedures and timelines that assessors must follow when informing residents of higher assessed values. These changes affect how and when homeowners learn about assessments that impact their property tax bills.

Why is this important

Property assessment notifications directly influence homeowners' ability to understand and challenge their tax valuations. Clear, timely notification is essential for property owners to exercise their appeal rights and budget for potential tax increases. Changes to notification requirements can either improve transparency and taxpayer protection or potentially reduce administrative burdens on assessors, depending on how the modifications are structured.

Potential points of contention

  • Notification timing and adequacy: Stakeholders may disagree whether proposed changes give homeowners sufficient advance notice and time to file appeals before assessments become final
  • Cost and implementation burden: Local assessor offices may have concerns about compliance costs, while taxpayer advocates may worry that streamlined procedures reduce clarity
  • Access to information: The bill could create disputes over whether modified notification methods (potentially digital vs. physical mail) effectively reach all property owners, particularly elderly or less tech-savvy residents

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

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