As the Missouri House began the final day of this year’s session last week, state Rep. Tim Taylor reluctantly reported that last-minute efforts to salvage a package of changes to property tax laws had failed.
For most of the past year, property taxes and how they are levied had dominated the three-term Republican’s legislative work. The change he considered key to making the system fairer had died weeks earlier in disagreements between the House and Senate.
Now he was telling the House that smaller changes, intended to make voters more informed and change how local tax measures are labeled, were also dead.
He chose a quote from the renowned Russian writer Leo Tolstoy’s 1886 book “What Then Must We Do” to illustrate what happened.
“I sit on a man’s back, choking him, and making him carry me, and I assure myself and I assure others, that I feel sorry for the man,” Taylor recited. “And I wish to ease his lot by any possible means — except to get off his back.”
The local districts that rely on property taxes were too powerful a lobby to overcome, Taylor told his colleagues.
As they campaign, Taylor said, members will go out and tell constituents, ‘‘I really, really feel sorry for you” as they complain about property assessments that are driving up their tax bills.
“But you come to this building and you say ‘sorry, I can’t vote against my schools. By God, they need everything they can get’,” Taylor said. “Then you’re not taking into account the taxpayer … and you’re making them suffer so that you can sit there and not suffer at all.”
In 1980, Missourians approved a constitutional amendment intended to control local tax rates by making increases subject to a public vote and requiring annual rate adjustments, or rollbacks, when property values rise faster than inflation.
But the rollback requirement is a restraint on total revenue for each taxing district, not a cap on individual tax bills. There are five subclasses of property — residential, commercial, agricultural, personal and state-assessed private infrastructure — and when values in one subclass rise faster than others, the burden shifts toward those owners.
And for the past 10 years, the bulk of that shift has been toward homeowners. Total residential assessments have increased 75% since 2015, according to annual reports of the Missouri State Tax Commission. In the same period, commercial and personal property assessments have risen about 50% and agricultural land values have risen 14%.
Throughout Missouri, except in St. Louis County and the city of Gladstone, tax rates are general. All property, regardless of subclass, is taxed at the same locally determined rates.
In St. Louis County, taxing districts look at the revenue from each subclass as a separate question. If values within that subclass rise faster than inflation, tax rates are lowered in that class only.
Called siloing, the result has meant residential property owners in St. Louis County pay a much lower rate than owners in other subclasses.
Both chambers passed bills to require siloed rates statewide. Taylor’s House-passed bill never got out of a Senate committee, while a bill passed in the Senate two weeks before the end of the session never received a House hearing.
The lack of action is frustrating, said state Sen. Joe Nicola, a Republican from Grain Valley in Jackson County.
In 2019, assessments for some homeowners in Jackson County increased 400%. The assessments increased by one-third more in 2023, prompting an intervention by the State Tax Commission and a lawsuit, eventually dismissed, by then-Attorney General Andrew Bailey, to reverse the increases.
Riding the outrage over rapidly increasing tax bills, state Sen. Joe Nicola, a Grain Valley Republican, promised he would push for changes to provide relief. But he’s been stymied at every step, he said as the session wound down.
“Before we came into session, our caucus had a meeting, a summer caucus, and the No. 1 priority was property tax reform,” Nicola said. “We don’t have anything that’s actually going to help the people save money.”
When property classes are considered in isolation, Taylor said in an interview with The Independent, owners get realistic market valuations for their property without fearing massive increases in the tax bill based on that value.
When all property is considered in setting rates, the relief from a rollback is diluted. For example, in Hamilton in Caldwell County, assessments for commercial property doubled or tripled but the rollbacks reduced rates by only a few cents per $100 of assessed value.
One property owner saw a 200% increase in value and the tax bill increased 197%.
The irreconcilable difference between the House and Senate approaches to siloing rates is what happens to rates of subclasses that do not qualify for a rollback. The Senate version, Taylor said, would have allowed taxing districts to increase rates for some property owners while reducing them for others to capture all the constitutionally allowable revenue.
“If there’s a loss, they can make that up and tack that on to another silo,” Taylor said.
That’s the way taxes are levied in St. Louis County, he said, and the shift is generally onto commercial property.
“In Howard County, there’s no commercial property,” Taylor said. “It’s all going to land in one place, because we’re not going to put it on ag land. It’s going right on the doorstep of the homeowners.”
Another provision that was unacceptable would have set up a fund to assist school districts with construction costs for academic buildings, Taylor said.
It would have allowed lawmakers to appropriate general revenue to the fund and would have set up a commission to oversee how it was used.
“We’ve never, ever seen anything like that on this side of the House,” Taylor said. “So I would have to strip that out. And I guarantee it, it’s not going to pass here.”
The demise of siloing as a solution put the focus on other, more incremental changes.
Attention turned to legislation on how the tax commission determines which locations are in compliance and which are not.
Local property valuations are monitored by the tax commission, which publishes a study of each county and can direct assessors to raise residential or commercial values it considers too low.
One idea would have lowered the range of values used in the studies from 90% to 110% of market value to 80% to 100%.
Other ideas related to the way assessors set values.
Currently, assessors are not supposed to increase the value of a residential property by more than 15% without an in-person exterior inspection.
Nicola wanted the 15% limit to be a cap on any assessment increases for residences.
“We need to get some relief on the property taxes so people can stay in their home,” he said.
The bill that Taylor lamented in his speech to the House would have made as many changes in how tax questions appear on the ballot as it did to the way rates are set.
Instead of names like “Van-Far RI Proposition Safe Schools, Strong Community” or “Community R-VI Proposition K.I.D.S.”, two ballot names used in Audrain County in April, each ballot measure would have a letter or number designation.
The ballots would have had to describe the tax rates before and after the vote, and would have been barred from using the phrase “no tax increase” unless taxes would go up after a negative vote.
The cost to individual taxpayers would have to be described in terms of taxes for every $100,000 of appraised value for real estate and every $10,000 of appraised value for personal property.
On tax rates, the bill had provisions that could allow them to increase. If property values fell in the year after an election to increase rates, the lost revenue could be calculated into the actual rate that could be charged.
For tax relief, the bill allowed the minimum school levy, currently $2.75 per $100 of assessed value, to be subject to rollbacks under the Hancock Amendment.
Nicola voted against the measure on this year’s ballot allowing lawmakers to replace the income tax with an expanded sales tax. He said during debate that no constituent had asked for it while most people he spoke with urged action on property taxes.
“The governor wants to phase out income taxes so he can draw businesses,” Nicola said. “But that’s not the only thing businesses look at. They look at education, they look at affordability of homes, schools. We have people moving out of Jackson County who can’t wait to get out of that county because of the property taxes.”
The work this year will resume in 2027, Taylor said, when the House will have 51 new members and the state Senate will have 11.
“I’ve been saying since we began, at probably the very first meeting we had back in July, or whatever it was, that this is not a one-year thing,” Taylor said. “We’ve taken 40 years or better to get where we are today and so it’s not going to be changing overnight.”
This story was first published at missouriindependent.com.
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Missouri Gov. Mike Kehoe has announced five appointments to state boards and commissions, including one reappointment.
Rachel Beushausen of Springfield was appointed to the Missouri State Foster Care and Adoption Board.
Beushausen previously served as an organizational and talent development assistant in the human resources department at Missouri State University. She is an advocate for foster care and currently serves as secretary of the Southwest Missouri Foster and Adoptive Parent Advisory Board. She earned an associate degree from Ozarks Technical Community College and later received a bachelor’s degree in business administration from Drury University.
Alice Fuerst of Blue Springs was appointed to the State Oil and Gas Council.
Fuerst has taught geology as a part-time instructor at Metropolitan Community College in Kansas City since 1997. She is a member of the Association of Missouri Geologists and serves as secretary and treasurer of the Missouri section of the American Institute of Professional Geologists. Her previous public service includes roles as a member and chairperson of the Blue Springs Solid Waste Management Commission, vice chairperson of the Missouri Department of Natural Resources Well Installation Board, and geologist with the Environmental Protection Agency. Fuerst earned a bachelor’s degree in geology from Stephens College and a master’s degree in geology from the University of Missouri.
Jennifer “Beth” Houf of Jefferson City was appointed to the Children’s Trust Fund Board.
Houf serves as principal of Capital City High School in the Jefferson City School District. She is a member of several organizations and boards, including the National Association of Secondary School Principals, the Missouri Association of Secondary School Principals, and Lincoln University’s REGAL Advisory Board. She earned a bachelor’s degree in elementary education, a master’s degree in education curriculum and instruction, an educational specialist degree, and a Doctor of Education in educational leadership and policy analysis from the University of Missouri.
Drew Lock of La Plata was appointed to the State Soil and Water Districts Commission.
Lock serves as president of Lock Farms Inc. and manager of Lock Land & Livestock LLC in northeastern Missouri. He is involved in agricultural and community organizations, including the Missouri Farm Bureau Board, where he serves as a member, and the Adair-Schuyler County Farm Bureau, where he serves as president. He is also a member of the Missouri Cattlemen’s Association and the La Plata FFA Advisory Board. Lock earned a bachelor’s degree in agricultural science from Northwest Missouri State University.
Craig Stevenson of Hallsville was reappointed to the Missouri State Foster Care and Adoption Board.
Stevenson serves as population health strategy manager for Home State Health and previously worked as director of policy and advocacy for Kids Win Missouri. He also serves on the stewardship committee of Centralia United Methodist Church and is president of the Hallsville R-IV School District Board of Education. Stevenson earned a bachelor’s degree in political science and a master’s degree in public affairs from the University of Missouri.
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Sheriff Jeff Crites with the St. Francois County Sheriff’s Department has launched a community education series, and the Daily Journal is pleased to share it with our readers. This installment informs about Missouri’s “Book and Release” law.
In 2019 Missouri passed legislation that changed how certain arrests are handled. Think you know what it means? Let’s find out!
Be sure to read the full explanation at the end of the quiz.
Question 1:
Under Missouri’s Book and Release law, what happens to individuals arrested for nonviolent offenses like trespassing or shoplifting?
A) They are held in jail until trial
B) They are immediately released without any charges
C) They are booked, given a court date, and released without being held in jail
D) They must post bail before release
Question 2:
Who decides whether someone is released under this law?
A) The arresting officer
B) The local police department
C) The law itself – officers must follow the statute
D) The Mayor
Question 3:
What is the primary goal of the Book and Release policy?
A) Increase jail occupancy
B) Reduce paperwork for police
C) Minimize unnecessary pretrial detention for low-level offenses
D) Eliminate court appearances
Question 4:
True or False: The Book and Release law applies to all criminal offenses in Missouri.
________________________________________
Answers:
1. C – Individuals are processed (fingerprinted, photographed, etc.), given a court date, and released without being jailed.
2. C – Law enforcement does not make discretionary decisions about release; they are required to follow the statute.
3. C – The law aims to reduce strain on jails and avoid holding people unnecessarily for minor infractions.
4. False – It applies only to certain nonviolent, low-level offenses.
________________________________________
Did you get them all right?
Missouri’s Book and Release legislation was enacted as part of broader criminal justice reforms that took effect in 2019. Specifically, the Missouri Supreme Court implemented new rules that changed how arrests and pretrial procedures are handled for certain nonviolent offenses. These rules were designed to reduce pretrial detention and ensure that individuals charged with low-level crimes are not held in jail because they can’t afford bail.
Missouri’s Book and Release law applies to a specific set of nonviolent, low-level offenses, where the goal is to avoid unnecessary pretrial detention for individuals who pose little risk to public safety. While the law doesn’t list every offense by name, here’s a general breakdown of the types of crimes typically covered:
Common Offenses Eligible for Book and Release
• Trespassing
• Shoplifting or petty theft
• Driving with a suspended license
• Disorderly conduct
• Minor drug possession (e.g., small amounts of marijuana)
• Vandalism (low-dollar damage)
• Public intoxication
• Failure to appear (in some cases)
These offenses are usually classified as misdemeanors or ordinance violations, and the law mandates that officers issue a citation and release the individual after booking, rather than holding them in jail.
Offenses Not Covered
The law does not apply to:
• Violent crimes (e.g., assault, robbery, domestic violence)
• Felony-level offenses
• Crimes involving weapons or threats
• Repeat offenses that indicate a flight risk or danger to the public
Law enforcement does not decide who gets released. The statute itself determines eligibility, and officers are required to follow it. This ensures consistent treatment across jurisdictions and removes discretionary bias from the process.
This information is a factual explanation of Missouri law and established criminal‑procedure rules. The details provided reflect statutory requirements and Missouri Supreme Court mandates, not personal opinion or commentary.
Stay safe and take care!
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