Bill > HB920

This bill introduces the "Active Teacher Property Tax Exemption Act," which provides a property tax exemption for active classroom teachers in Missouri starting January 1, 2026. The bill defines an "active classroom teacher" as someone holding a valid Missouri teaching certificate or working as a paraprofessional or special education teacher, who is employed in a public, charter, or accredited private school and directly involved in classroom instruction. To qualify for the exemption, teachers must be employed full-time, provide or assist in direct classroom instruction for at least 90% of their contracted work time, and reside in Missouri. Teachers must apply annually by April 1st, submitting documentation verifying their employment and residence. Nonteaching personnel are explicitly excluded from this exemption. The bill includes provisions to prevent fraud, with penalties for knowingly providing false information, and allows local governing bodies to establish procedures for implementing the exemption. The tax exemption will not affect the process of setting tax rates, and the state tax commission is authorized to create rules and regulations for administering the program. The bill aims to provide financial relief and support for teachers actively engaged in classroom instruction within the state.

https://house.mo.gov/Bill.aspx?bill=HB920&year=2025&code=R