HB 2780: Relating to Taxation and Property Tax
Sponsor: Tim Taylor
OPPOSE
Structural/omnibus + fiscal unknowns
HB 2780 changes how local property-tax limits and rollbacks are calculated, alters how "new construction" is treated in valuation/rollback math, and expands a senior-focused property tax credit/freeze concept by tying an "eligible credit amount" to increases above an initial baseline year. It also includes broader changes to the assessment/valuation process that would affect assessors, local governments, and school districts, with likely significant fiscal and administrative ripple effects.
What Does This Bill Do?
- Rollback/Levy Limit Math: Removes the "new construction and improvements" exclusion from the inflationary-growth factor language, fundamentally altering how inflationary assessment growth is bounded.
- Senior Property Tax Credit Mechanics: Establishes an "eligible credit amount" defined as the difference between a taxpayer's current real property tax liability and their liability in an "initial credit year," which the bill now sets at tax year 2024.
- Assessment and Valuation Process Burdens: Adds and changes assessment procedures and compliance burdens on county offices, including physical inspection requirements tied to certain valuation increases.
Constitutional or Critical Context
This bill likely violates the spirit (and likely the letter) of single-subject and fair-notice constitutional rules. It acts as an omnibus "property tax overhaul" combining rollback formulas, senior-credit machinery, assessment mandates, and election/ballot mechanics. Even if a court tolerates a broad "taxation" label, ordinary citizens do not get fair notice of the scope and knock-on effects from a generic title.
Red Flags & Recommended Amendments
Single-Subject / Fair-Notice Problem
Too many major policy systems are bundled; voters and legislators cannot evaluate tradeoffs cleanly.
"New Construction" Carve-out Removed
Removing this phrase from the inflationary-growth limitation can materially change levy-limit outcomes and shift burdens unpredictably.
Act for Missouri Recommendation:
Act for Missouri OPPOSES HB 2780. While it contains elements that sound like taxpayer protection (especially for seniors), the bill is structurally an omnibus with major fair-notice issues, rewrites sensitive rollback math (including removing the "new construction and improvements" exclusion), and carries significant fiscal/administrative uncertainty that would require major surgery to make trustworthy.