HB 816 would bar year‑to‑year increases in motor vehicle assessments and let State Tax Commission competitively select valuation guides

Representative Breeding presented House Bill 816 as the "taxpayer protection act" for motor vehicle assessments, arguing that pandemic‑era market swings caused steep increases in used‑car values that translated directly into higher tax bills without a rollback mechanism. Under the bill, assessors would be prohibited from assessing a motor vehicle at a higher value than it was assigned in the prior year, provided the prior year value was properly assessed; the State Tax Commission would competitively select and provide a valuation guide to counties rather than a single guide being named in statute.

Boone County Assessor Kenny Moore testified in favor and asked that the State Tax Commission be appropriated funds to purchase the guide and distribute it to county assessors; he said costs for the single guide had risen sharply and central procurement could achieve savings and consistency. Moore told the committee, "It should be a function of the Missouri State Tax Commission to select, secure, and provide the guide to every county assessor in the state."

Dan Hutton, legislative liaison for the State Tax Commission, said the commission supported the measure and had attempted negotiations with the guide provider; he and other witnesses backed a competitive procurement model and, subject to appropriation, commission purchase and distribution. Farm Bureau and county collector associations also testified in favor, citing fairness for taxpayers and cost savings for smaller offices.

Representative Taylor and others noted the bill follows prior efforts and that the new restriction on year‑to‑year assessed increases would prevent the sudden tax spikes some taxpayers reported. No committee vote was recorded during the hearing.