Bill > HB1212

This bill modifies Missouri's laws regarding the seizure of property for tax delinquencies by introducing several key changes. The bill maintains collectors' existing power to seize and sell goods and chattels to collect taxes, but now explicitly prohibits seizure of certain types of property solely due to tax delinquency. Specifically, collectors cannot seize personal property or residential real estate used as a primary residence, even if the property is held in a limited liability company and used for farming purposes. The bill retains existing requirements that tax collectors must make diligent efforts to collect taxes, including giving notice to taxpayers before seizure, and can only initiate seizure after October 1st of each tax year. Additionally, the bill preserves the existing provision that if a taxpayer moves between counties, the original county's collector can send a tax bill to the sheriff in the new county to facilitate tax collection. These changes aim to provide additional protections for property owners facing tax delinquencies, particularly for residential and personal property, while maintaining the government's ability to collect outstanding taxes through established legal procedures.

Budget and Finance

https://house.mo.gov/Bill.aspx?bill=HB1212&year=2025&code=R