On March 6, 2025, the Missouri State Legislature introduced House Bill 660, a significant piece of legislation aimed at reforming property assessment processes across the state. The bill seeks to address concerns regarding the accuracy and fairness of property valuations, particularly in counties with charter forms of government and cities not within a county.

One of the key provisions of House Bill 660 is the establishment of a clear burden of proof for assessors when property valuations are conducted using computer-assisted methods. Under this bill, if a property’s valuation is determined by a computer program, the assessor must provide compelling evidence to support that valuation during any hearings or appeals. This includes presenting findings based on accepted appraisal techniques and sales data from comparable properties. The bill introduces a presumption that assessments made by such methods are valid unless the assessor can prove otherwise, which could significantly alter how property taxes are calculated and contested.

The bill also outlines a process for resolving disputes over assessment maintenance plans, allowing counties or assessors to petition the administrative hearing commission by May 1 each year. This provision aims to streamline the resolution of disputes, potentially reducing the backlog of cases and enhancing transparency in the assessment process.

However, House Bill 660 has not been without controversy. Critics argue that the reliance on computer-assisted methods may lead to inaccuracies if not properly managed, while proponents assert that the bill will enhance accountability and fairness in property taxation. The debate surrounding the bill reflects broader concerns about the role of technology in government processes and the need for oversight to ensure equitable treatment of property owners.

Economically, the implications of House Bill 660 could be substantial. By potentially lowering property tax assessments for some homeowners, the bill may provide financial relief, particularly in areas where property values have surged. Conversely, it could also lead to reduced revenue for local governments that rely on property taxes for funding essential services.

As the legislative process unfolds, stakeholders are closely monitoring the bill's progress. If passed, House Bill 660 could reshape the landscape of property taxation in Missouri, prompting further discussions about the balance between technological efficiency and human oversight in government assessments. The next steps will involve committee reviews and potential amendments, as lawmakers weigh the bill's benefits against its challenges.