SB1076

Prohibits the seizure of certain property for delinquent taxes

Introduced·1/7/26
Introduced Text

Missouri SB1076 prohibits the seizure of personal and primary residential real property for delinquent taxes.

Missouri SB1076 amends tax collection procedures by prohibiting the seizure of personal property or real property used as a primary residence for delinquent taxes. This change applies to property held in the name of a limited liability company used for farming. The bill mandates that collectors must make a demand for payment before seizing goods and sets a timeline for when such seizures can occur. This legislation aims to protect certain property from being seized for tax delinquencies.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Select Committee on Property Taxes and the State Tax Commission Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 15

Senate

Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee

Jan 7

Senate

S First Read

Dec 1, 2025

Senate

Prefiled