SB 987 - Current law provides that a taxpayer shall be awarded costs and reasonable attorney's fees for any appeal of an assessor's classification of real property that is found by the State Tax Commission or a court of competent jurisdiction to be an erroneous classification. This act provides that any such decision shall include the recovery of such costs.

The act provides that any taxpayer not receiving such costs and fees derived from any decision made on or after January 1, 2024, shall have a cause of action against the assessor to recover such costs and fees, as well as the costs and fees associated with initiating such cause of action. Such taxpayer shall also be entitled to recover damages in an amount equal to ten percent of the original assessed value of the property that was erroneously classified.

This act is identical to SCS/SB 759 (2025).

JOSH NORBERG

Statutes affected:
Introduced (4601S.01): 138.430

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Senate Committee Minutes:
SENATE COMMITTEE MINUTES Bill No.: SB 987
Sponsor: Brown (26)
Hearing Date: 1/14/2026


COMMITTEE: Economic and Workforce Development

CHAIRMAN: Brown (26)

DATE REFERRED: 1/8/2026 DATE HEARING REQUESTED: 1/12/2026



STAFF:
Mary Beth Bruns
Frank Catanzaro
Hannah Embry
Josh Norberg


WITNESSES GIVING INFORMATION:



WITNESSES FOR:
Matthew Smith - Associated Industries of Missouri
Arnie Dienoff
Braydon Pemberton - Missouri Vacation Home Alliance


WITNESSES AGAINST: