Effective - 28 Aug 2011, 2 histories
137.082. New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect. — 1. Notwithstanding the provisions of sections 137.075 and 137.080 to the contrary, a building or other structure classified as residential property pursuant to section 137.016 newly constructed and occupied on any parcel of real property shall be assessed and taxed on such assessed valuation as of the first day of the month following the date of occupancy for the proportionate part of the remaining year at the tax rates established for that year, in all taxing jurisdictions located in the county adopting this section as provided in subsection 8 of this section. Newly constructed residential property which has never been occupied shall not be assessed as improved real property until such occupancy or the first day of January of the fourth year following the year in which construction of the improvements was completed. The provisions of this subsection shall apply in those counties including any city not within a county in which the governing body has previously adopted or hereafter adopts the provisions of this subsection.
2. The assessor may consider a property residentially occupied upon personal verification or when any two of the following conditions have been met:
(1) An occupancy permit has been issued for the property;
(2) A deed transferring ownership from one party to another has been filed with the recorder of deeds' office subsequent to the date of the first permanent utility service;
(3) A utility company providing service in the county has verified a transfer of service for property from one party to another;
(4) The person or persons occupying the newly constructed property has registered a change of address with any local, state or federal governmental office or agency.
3. In implementing the provisions of this section, the assessor may use occupancy permits, building permits, warranty deeds, utility connection documents, including telephone connections, or other official documents as may be necessary to discover the existence of newly constructed properties. No utility company shall refuse to provide verification monthly to the assessor of a utility connection to a newly occupied single family building or structure.
4. In the event that the assessment under subsections 1 and 2 of this section is not completed until after the deadline for filing appeals in a given tax year, the owner of the newly constructed property who is aggrieved by the assessment of the property may appeal this assessment the following year to the county board of equalization in accordance with chapter 138 and may pay any taxes under protest in accordance with section 139.031; provided however, that such payment under protest shall not be required as a condition of appealing to the county board of equalization. The collector shall impound such protested taxes and shall not disburse such taxes until resolution of the appeal.
5. The increase in assessed valuation resulting from the implementation of the provisions of this section shall be considered new construction and improvements under the provisions of this chapter.
6. In counties which adopt the provisions of subsections 1 to 7 of this section, an amount not to exceed ten percent of all ad valorem property tax collections on newly constructed and occupied residential property allocable to each taxing authority within counties of the first classification having a population of nine hundred thousand or more, one-tenth of one percent of all ad valorem property tax collections allocable to each taxing authority within all other counties of the first classification and one-fifth of one percent of all ad valorem property tax collections allocable to each taxing authority within counties of the second, third and fourth classifications and any county of the first classification having a population of at least eighty-two thousand inhabitants, but less than eighty-two thousand one hundred inhabitants, in addition to the amount prescribed by section 137.720 shall be deposited into the assessment fund of the county for collection costs.
7. For purposes of figuring the tax due on such newly constructed residential property, the assessor or the board of equalization shall place the full amount of the assessed valuation on the tax book upon the first day of the month following occupancy. Such assessed valuation shall be taxed for each month of the year following such date at its new assessed valuation, and for each month of the year preceding such date at its previous valuation. The percentage derived from dividing the number of months at which the property is taxed at its new valuation by twelve shall be applied to the total assessed valuation of the new construction and improvements, and such product shall be included in the next year's base for the purposes of figuring the next year's tax levy rollback. The untaxed percentage shall be considered as new construction and improvements in the following year and shall be exempt from the rollback provisions.
8. Subsections 1 to 7 of this section shall be effective in those counties including any city not within a county in which the governing body of such county elects to adopt a proposal to implement the provisions of subsections 1 to 7 of this section. Such subsections shall become effective in such county on the first day of January of the year following such election.
9. In any county which adopts the provisions of subsections 1 to 7 of this section prior to the first day of June in any year pursuant to subsection 8 of this section, the assessor of such county shall, upon application of the property owner, remove on a pro rata basis from the tax book for the current year any residential real property improvements destroyed by a natural disaster if such property is unoccupied and uninhabitable due to such destruction. On or after the first day of July, the board of equalization shall perform such duties. Any person claiming such destroyed property shall provide a list of such destroyed property to the county assessor. The assessor shall have available a supply of appropriate forms on which the claim shall be made. The assessor may verify all such destroyed property listed to ensure that the person made a correct statement. Any person who completes such a list and, with intent to defraud, includes property on the list that was not destroyed by a natural disaster shall, in addition to any other penalties provided by law, be assessed double the value of any property fraudulently listed. The list shall be filed by the assessor, after he has provided a copy of the list to the county collector and the board of equalization, in the office of the county clerk who, after entering the filing thereof, shall preserve and safely keep them. If the assessor, subsequent to such destruction, considers such property occupied as provided in subsection 2 of this section, the assessor shall consider such property new construction and improvements and shall assess such property accordingly as provided in subsection 1 of this section. For the purposes of this section, the term "natural disaster" means any disaster due to natural causes such as tornado, fire, flood, or earthquake.
10. Any political subdivision may recover the loss of revenue caused by subsection 9 of this section by adjusting the rate of taxation, to the extent previously authorized by the voters of such political subdivision, for the tax year immediately following the year of such destruction in an amount not to exceed the loss of revenue caused by this section.
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(L. 1989 H.B. 181 & 633 § 2, A.L. 1990 H.B. 1817, A.L. 1994 S.B. 662 & 459, A.L. 1995 H.B. 211, A.L. 2003 S.B. 120, A.L. 2008 S.B. 711, A.L. 2011 H.B. 506)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 137 - Assessment and Levy of Property Taxes
Section 137.010 - Definitions.
Section 137.015 - Classification of property.
Section 137.017 - Agricultural and horticultural property, how assessed.
Section 137.018 - Certain merchandise exempt from ad valorem taxes.
Section 137.022 - Private car company, defined — subject to assessment and taxation, manner.
Section 137.023 - Rules and regulations — promulgation, procedure.
Section 137.030 - Levy for library purposes.
Section 137.035 - What taxes to be assessed, levied, and collected in counties.
Section 137.037 - Levy to pay cost of property reevaluation — election — form of ballot.
Section 137.045 - Assessment, levy, and collection not to be made except as provided — penalty.
Section 137.060 - Action of county commission to be entered of record.
Section 137.070 - Apportionment in counties having township organization.
Section 137.075 - What property liable for taxes.
Section 137.080 - Annual assessment date — subclasses of tangible personal property.
Section 137.081 - New political subdivisions, assessment, effective when.
Section 137.085 - Government lands become taxable, when — state lien on real property, extent of.
Section 137.092 - Rental or leasing facilities to submit lessee lists.
Section 137.095 - Corporate property, where taxed — tractors and trailers.
Section 137.098 - College fraternity and sorority real property, how assessed.
Section 137.100 - Certain property exempt from taxes.
Section 137.101 - Charitable organizations, exemption from property taxes — assessor's duties.
Section 137.110 - Assessment blanks, books and supplies, furnished, when.
Section 137.112 - Deferred maintenance, defined.
Section 137.113 - Scope of sections.
Section 137.116 - Department of revenue to furnish lists of motor vehicles.
Section 137.120 - Property list, contents.
Section 137.125 - Procedure in case of absence from property and of death.
Section 137.130 - Assessor to make physical inspection, when — assessment.
Section 137.135 - Duplicate list to be left if made during absence of owner.
Section 137.150 - Assessor and other officers to administer oaths — failure of assessor — penalty.
Section 137.155 - Form of oath — refusal to make oath — penalty.
Section 137.160 - Assessment of discovered real property — notice to state tax commission.
Section 137.165 - Procedure of assessing real estate omitted from tax books.
Section 137.170 - Each tract of land charged with its own taxes — notice to owner.
Section 137.175 - Failure to assess taxable property — method of subsequent assessments.
Section 137.185 - Tracts less than one-sixteenth of a section.
Section 137.190 - Penalty for violation of section 137.185.
Section 137.195 - County commissions to procure plats from United States land office.
Section 137.200 - Plats or maps lost — duty of county commissions.
Section 137.205 - Assessor to have free access to plats and maps — board to compare — omissions.
Section 137.210 - Assessor to examine and compare lists — assessor's book.
Section 137.220 - Assessor to prepare plats to all tracts and lots.
Section 137.225 - Assessor to be provided with real estate book and personal assessment book.
Section 137.230 - When section 137.225 does not apply.
Section 137.235 - Assessor's books to have three columns for values — extension of taxes.
Section 137.237 - Tax-exempt properties, assessor to compile list for state tax commission.
Section 137.240 - County commissions to furnish additional books when necessary.
Section 137.250 - List lost or destroyed — new assessment to be made.
Section 137.260 - County clerk to correct tax book.
Section 137.265 - Assessment not illegal because of informality in making.
Section 137.270 - County commission to hear and determine erroneous assessments.
Section 137.275 - Appeals to county board of equalization — lodged where.
Section 137.285 - Double assessment for making fraudulent list.
Section 137.295 - Clerk to make statement.
Section 137.300 - Supplemental tax book.
Section 137.305 - Supplemental tax book same validity and force.
Section 137.320 - Penalty for clerk's neglect or refusal — evidence.
Section 137.325 - Sections 137.325 to 137.420 applicable to first class counties.
Section 137.340 - Taxpayer to file return listing all tangible personal property.
Section 137.350 - Assessment of estates — duty of guardian.
Section 137.360 - Form of oath — penalty for refusal — lists filed with county clerk.
Section 137.380 - Procedure when assessor's lists cannot be included in one book.
Section 137.385 - Appeal from assessment — form — time for filing.
Section 137.390 - County commission to determine tax rate.
Section 137.392 - Clerk to deliver tax books to collector, when — extension of time.
Section 137.395 - County commission to establish system of bookkeeping.
Section 137.400 - County reimbursed for abstract furnished to any city, town or village.
Section 137.405 - Certain sections not applicable to property assessed by state tax commission.
Section 137.410 - Inconsistent laws not applicable.
Section 137.420 - False certification a misdemeanor.
Section 137.435 - Real property assessed, how and where.
Section 137.440 - Assessment of real and tangible property.
Section 137.445 - Assessor's books — how made.
Section 137.450 - Assessment lists to be filed with county clerk.
Section 137.465 - County clerk to submit lists of property — abstracts of all real property.
Section 137.470 - County clerk to estimate state, county, township, school, bridge and other tax.
Section 137.475 - County clerk to deliver assessment roll to collector.
Section 137.480 - State tax commission to instruct and advise county clerks.
Section 137.500 - Assessment blanks, distribution, how signed — penalty.
Section 137.505 - Failure to file return — duty of assessor.
Section 137.510 - Assessor's books — method of preparation — date to be completed.
Section 137.512 - Notice as to time and place of inspection of assessment records.
Section 137.515 - Assessor to make abstract of books, when — copies certified.
Section 137.520 - Assessor to extend book — make tax bills.
Section 137.525 - Duties of city comptroller.
Section 137.535 - Assessor to make daily record of transfers of property.
Section 137.540 - False returns — board of equalization notified — duties of board.
Section 137.545 - False returns — penalty.
Section 137.554 - Portion of tax expended on city streets, city to designate where and how spent.
Section 137.555 - Special road and bridge tax, how levied, collected and disbursed.
Section 137.559 - Portion of road bond construction fund may be expended on system roads.
Section 137.565 - Election for tax — petition — duty of county commission.
Section 137.570 - Form of ballot.
Section 137.575 - County commission to make levy — how collected.
Section 137.585 - Township special road and bridge tax, how levied, collected and disbursed.
Section 137.590 - Such funds to be shown as separate items.
Section 137.595 - Taxes — how collected — how kept.
Section 137.600 - Railroad, telegraph and telephone taxes — rate — how collected and disbursed.
Section 137.715 - Clerks and deputies, appointment, compensation, how paid.
Section 137.900 - Definitions.
Section 137.920 - Warehouse duty to keep records of in-transit property, in-transit defined.
Section 137.930 - Forms for no-situs, tax exemptions, procedure.
Section 137.950 - Evasion of taxes — civil action to recover taxes, costs and attorney's fee.
Section 137.960 - False statements to assessors — penalty.
Section 137.975 - Annual reports to be filed, form, content.
Section 137.977 - Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
Section 137.981 - Administrative and judicial review procedure authorized for private car companies.
Section 137.983 - Private car companies not subject to ad valorem taxation, when.
Section 137.1000 - Title, effective date.
Section 137.1003 - Definitions.
Section 137.1006 - Powers of commission.
Section 137.1015 - Review of original assessment, when — procedures.
Section 137.1024 - Director to notify attorney general of failure to pay taxes due.
Section 137.1027 - Attorney general to institute a suit, when — property subject to seizure, when.
Section 137.1030 - Contingent procedures for freight line company taxes, effective when.