Bill > HB1743

This bill modifies existing Missouri law regarding the seizure of property for unpaid taxes by introducing several key changes. The bill maintains the requirement that county tax collectors must diligently attempt to collect taxes and have the power to seize and sell goods and chattels (personal property) to do so. However, it now explicitly prohibits the seizure of certain types of property for tax collection purposes. Specifically, the bill protects personal property belonging to individual farmers or limited liability companies primarily used for farming as a primary residence, as well as residential real estate used as a primary residence, even if that property is held in a limited liability company's name. The bill preserves existing provisions that require tax collectors to make personal demand for tax payment or leave a written notice before seizing property, and it continues to stipulate that property seizure cannot occur before October 1st of each tax year. Additionally, the bill maintains the existing process for tracking taxpayers who move between counties, requiring the original county's collector to send a tax bill to the sheriff of the county where the taxpayer has relocated, who is then responsible for collecting the outstanding tax.

Budget and Finance

https://house.mo.gov/Bill.aspx?bill=HB1743&year=2026&code=R