Missouri 2026 Regular Session

Missouri House Bill HB2859

Introduced
1/7/26  
Refer
1/15/26  
Report Pass
2/2/26  
Refer
2/11/26  

Caption

Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption

Impact

If enacted, HB 2859 would have significant implications for state tax laws, particularly those governing property taxes. The proposed changes would represent a shift in how personal property is valued and taxed, potentially reducing overall tax revenues for local governments that rely on personal property taxes to fund essential services. The implementation of these changes would depend on a constitutional amendment, meaning it would also require voter approval, adding another layer of complexity to the bill's potential enactment.

Summary

House Bill 2859 is designed to reduce the assessment percentage of certain personal property and to provide a personal property tax exemption for specified items, contingent upon the adoption of a constitutional amendment that authorizes such exemptions. This bill reflects an ongoing effort to lighten the tax burden on individuals and businesses by revising the way personal property is taxed. Advocates argue that this change could stimulate economic growth by allowing property owners to retain more of their resources, thereby promoting investment and consumption within the state.

Contention

The key points of contention surrounding HB 2859 revolve around its fiscal implications and the equitable treatment of property taxpayers. Supporters of the bill argue that it offers necessary relief to taxpayers, especially in economically challenging times. However, critics express concerns about the possible financial strain on local governments that could result from a decreased tax base. These opponents worry that essential public services, such as education and public safety, might suffer if local funding declines as a result of the tax reductions mandated by this bill.

Companion Bills

No companion bills found.

Previously Filed As

MO HB988

Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption

MO SB6

Reduces the personal property assessment percentage

MO HB903

Reduces the assessment percentage of tangible personal property over a period of years

MO HB635

Provides a sales tax exemption for certain used tangible personal property

MO HB493

Provides a sales tax exemption for certain used personal property

MO SB87

Reduces the assessment percentage for residential real property

MO HB629

Modifies provisions relating to personal property assessments

MO SB264

Modifies provisions relating to personal property assessments

MO SB359

Modifies provisions relating to the assessment of personal property

MO HJR6

Proposes a constitutional amendment relating to property tax exemptions

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