Missouri 2026 Regular Session

Missouri Senate Bill SB1790

Introduced
2/26/26  

Caption

Modifies provisions relating to the calculation of property tax levies

Impact

If enacted, SB1790 could significantly influence the financial landscape for local governments and school districts by ensuring that tax revenues from new data centers contribute effectively to local coffers. This could aid in maximizing potential tax revenue opportunities based on the growth of digital infrastructure within Missouri. Additionally, the bill aims to safeguard against abrupt revenue fluctuations that might arise due to newly constructed data centers, ensuring a more predictable financial environment for local administrations. The proposed changes seek to promote fairness in taxation, particularly as various political subdivisions navigate the complexities of managing revenue streams from burgeoning technology sectors.

Summary

SB1790 proposes to amend the calculation of property tax levies related to data centers in Missouri. The bill aims to address how assessed valuation is calculated, specifically ensuring that the property value of data centers—defined as facilities primarily used for computing and data storage—is accounted for when revising tax rates. This inclusion intends to stabilize tax revenue in light of the increasing presence of data centers and their significant infrastructural needs. The bill seeks to clarify the definitions and procedures involved in property assessment and taxation, focusing on modifying existing statutes concerning property tax calculations and local taxation authorities.

Contention

Opposition to SB1790 may stem from concerns about the increased taxation on data centers and the subsequent impact on operational costs for businesses in the tech sector. Critics might argue that while the bill addresses revenue needs, it could inadvertently deter investments in local technology infrastructure if tax burdens are perceived as excessive. Furthermore, discussions surrounding property tax levies often bring into focus the balance between the funding needs of local governments and the economic incentives required to attract and retain businesses. Stakeholders may voice varying opinions on the appropriate level of tax revenue needed from rapidly expanding digital infrastructures compared to traditional sectors of the economy.

Companion Bills

No companion bills found.

Previously Filed As

MO SB786

Modifies provisions relating to property taxes

MO SB294

Modifies provisions relating to personal property taxes

MO SB274

Modifies provisions relating to personal property taxes

MO SB171

Modifies provisions relating to personal property taxes

MO SB9

Modifies provisions relating to property taxes

MO SB414

Modifies provisions relating to the assessment of solar energy property

MO SB359

Modifies provisions relating to the assessment of personal property

MO SB264

Modifies provisions relating to personal property assessments

MO SB599

Modifies provisions relating to property taxes

MO SB163

Modifies provisions relating to taxation

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