Urges the federal government to provide payment in lieu of taxes for federal lands in certain counties in certain circumstances

2026 Regular Session Introduced by Tony Harbison

Missouri urges the federal government to provide PILT payments for certain federal lands to offset local tax losses, but it assigns no funding or binding requirement.

Referred: Emerging Issues(H)

#federal-staterelations #property #realandpersonal #taxationandrevenue-property

Summary of HCR 45 (Missouri, 2026)

Purpose and intent

House Concurrent Resolution 45 urges the federal government to provide payment in lieu of taxes (PILT) for federal lands located in certain Missouri counties, under specified circumstances.

The resolution signals a request or position from the Missouri General Assembly to the federal government rather than creating new law or a state mandate.

It reflects ongoing concerns about tax-exemption of federally owned lands and the impact on local taxing districts and services.

Key provisions and changes

The bill expresses a formal request to federal authorities to consider PILT payments for designated federal lands within Missouri.

It does not itself authorize or allocate state funds, nor does it mandate payment, but rather urges the federal government to make PILT payments as compensation to local jurisdictions.

The resolution may outline the counties or circumstances where PILT would be particularly warranted, though the text provided does not specify the exact counties or PILT amounts. It operates as a policy statement rather than enforceable law.

Who or what would be affected

Local governments and taxing districts in Missouri that are impacted by the presence of federal lands (e.g., counties with large federal landholdings such as national forests, parks, or other federally owned properties).

Property taxpayers and local service providers (schools, emergency services, road maintenance) in those counties, who indirectly bear the burden of tax-exempt federal properties.

The resolution targets the federal government rather than state agencies, aiming to change the federal policy on PILT payments.

Procedural and timeline aspects

Introduction and first reading occurred February 12, 2026.

Referred to the Emerging Issues (H) committee on May 15, 2026, indicating it will undergo committee review to consider the merit and wording before potential floor action.

Previous action includes a second-reading on February 16, 2026, suggesting the bill has passed through initial stages in the House before reaching committee consideration.

Practical implications

If adopted and backed by federal action, PILT payments could provide revenue to counties for the loss of property tax revenue due to federally owned land, potentially stabilizing local budgets and funding for services.

As a concurrent resolution, it expresses the General Assembly’s stance and does not, by itself, create funding or binding state requirements. Any financial impact would depend on subsequent federal PILT policies or appropriations.

Bill