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HB 2626

Renames the state tax commission to the "State Assessment Commission" and revises related statutory citations to such name

2026 Regular Session Introduced by Tim Taylor

Renames the state tax/assessment commission to State Assessment Commission and updates all statutory references accordingly, preserving current law’s substance.

Referred: Emerging Issues(H)
#boards #commissions #committees #andcouncils #constitutionalamendments #property #realandpersonal #statetaxcommission #taxationandrevenue-property
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Bill Summary · HB 2626

Overview

  • Bill: HB 2626
  • Session/Jurisdiction: Missouri, 2026
  • Primary aim: Rename the state tax commission to the State Assessment Commission and revise related statutory citations to reflect the new name. The bill repeals numerous sections and re-enacts them with the updated nomenclature, effectively preserving the substance of current law while substituting “State Assessment Commission” for “state tax commission” wherever referenced.

Main purpose and intent

  • Change the naming of a core tax administration body from the “state assessment commission” (referred to in multiple places as the state tax commission) to the “State Assessment Commission.”
  • Update internal cross-references and section numbers to align with the renaming, ensuring consistency across the Missouri Revised Statutes (RSMo).

Key provisions and changes

  • Repeals and reenacts: The bill repeals 103 specific sections (and related subsection references) and enacts 103 new sections that read identically to the current law except for the renamed agency. This includes sections touching:
    • Organization, powers, and duties of the tax/assessment commission
    • County classification and valuation rules
    • Assessor responsibilities and reporting requirements
    • Tax rate calculations, rate ceilings, and blended tax rate computations
    • State aid calculations for schools and related tax policy provisions
    • Definitions and terminology used in taxation and property valuation
  • Renamed entity references: Every occurrence of the term “ assessment commission” or “state tax commission” is updated to reflect the new name “State Assessment Commission” or a consistent branding of the renamed agency.
  • Continuity of governance: Structural language about appointment, quorum, and duties of the tax policy committee (which remains the Joint Committee on Tax Policy) is retained, with updated nomenclature.
  • Administrative mechanics: Procedural details governing tax rate setting, rate ceilings, inflation adjustments, and rate recalculation remain substantively the same, but the responsible entity is the renamed commission.
  • Specific sections affected (illustrative):
    • 21.810 (establishment of Joint Committee on Tax Policy) and 48.020, 50.610, 53.081, 53.250, 100.050, 137.010, 137.016, 137.021, 137.022, 137.073, 137.076, 137.079, 137.100, 137.115, 137.122, 137.160, 137.180, 137.235, 137.237, 137.243, 137.245, 137.295, 137.300, 137.335, 137.345, 137.355, 137.375, 137.405, 137.465, 137.480, 137.515, 137.720, 137.750, 137.930, 137.940, 137.985, 137.1003, 137.1018, 138.030, 138.060, 138.080, 138.110, 138.135, 138.180, 138.190, 138.200, 138.210, 138.235, 138.250, 138.290, 138.320, 138.330, 138.380, 138.390, 138.400, 138.420, 138.430, 138.433, 138.434, 138.435, 138.440, 138.445, 138.470, 138.480, 139.031, 150.080, 150.090, 150.290, 150.350, 150.360, 150.370, 151.020, 151.030, 151.040, 151.050, 151.060, 151.070, 151.080, 151.090, 151.100, 151.110, 151.140, 151.150, 151.170, 151.320, 151.330, 151.340, 153.030, 153.040, 153.050, 155.020, 155.030, 155.040, 155.050, 160.254, 162.925, 164.011, 164.013, 178.880, 233.500, 321.554, 536.085
    • Numerous cross-references throughout to ensure consistent naming of the commission in taxation and valuation provisions
  • Effective scope: The renaming is applied across the sections that govern assessment, valuation, property exemptions, tax rates, and related administrative rules. The substantive tax administration framework remains intact; only nomenclature and cross-references are updated.

Who/what would be affected

  • The state’s tax administration framework, including:
    • The principal entity charged with administering state tax policy and property assessments (renamed to State Assessment Commission)
    • County assessors, boards of equalization, and related local tax authorities who rely on this commission for valuations, classifications, and policy guidance
    • State aid calculations for public schools and related tax policy provisions that reference the commission
    • Administrative and fiscal officers responsible for property valuation, tax rate setting, and budget procedures
  • The Joint Committee on Tax Policy would continue to operate with the updated references in its mandate.

Procedural and timeline aspects

  • Legislative action: The bill proposes a codification change across existing sections, repealing the old references and enacting new sections that carry the same numbers but with updated naming.
  • Internal consistency: The bill makes comprehensive cross-reference updates to ensure all statutory citations refer to the renamed agency.
  • No explicit new effective date is stated beyond standard enactment language; the renaming would take effect as the new sections become law, maintaining continuity with current operations.

Note: This summary focuses on the bill’s substantive effect—renaming a core state tax authority and updating statutory references—while preserving the functional structure and operative provisions of existing Missouri tax and assessment law.

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

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