Bill > HB2890

This bill modifies how mineral rights are taxed in Missouri by changing Section 259.220 of the Revised Statutes of Missouri (RSMo). Previously, separate mineral rights, like oil and gas interests owned by someone other than the landowner, were taxed like other real estate, but the taxes on these rights did not create a lien on the land itself. The new provision clarifies that all rights and interests related to oil, gas, or other minerals beneath any land in the state, including federal, state, or county land, and owned by someone other than the landowner, will be assessed and taxed separately to the owner of those rights, similar to how other real estate is taxed. Importantly, the bill reiterates that taxes on these separate mineral rights, when not held by the landowner, will not be a lien on the land.

https://house.mo.gov/Bill.aspx?bill=HB2890&year=2026&code=R