SB1303

Modifies provisions relating to the classification of certain real property

Introduced·1/7/26
Introduced Text

Modifies real property classification and taxation provisions in Missouri.

The bill modifies provisions relating to the classification of certain real property in Missouri. It specifies that transient housing, such as rooms available for rent or lease subject to state sales tax, should be classified only as residential property. It also redefines agricultural and horticultural property to include urban and community gardens and land qualifying for federal soil conservation or agricultural assistance programs.

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

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Where it stands

Current
Local Government, Elections and Pensions Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 27

Senate

Second Read and Referred S Local Government, Elections and Pensions Committee

Jan 7

Senate

S First Read

Dec 1, 2025

Senate

Prefiled