Missouri House adopts measure with 15% cap amendment on individual tax increases after heated debate

The Missouri House voted to pass a house committee substitute for House Bill 21 78 on Feb. 23 after floor debate over a floor amendment that restricts how much an individual's property-related tax bill can increase year-to-year.

The speaker pro tem, sponsoring the bill, said the measure provides benefits for taxpayers and that the perfecting amendment (ending in ".15 h") was a minor drafting change. A floor amendment discussed at length would cap increases for an individual taxpayer's assessment and taxes to 15% in a year. A member of the chamber summarized the amendment: "For an individual person, their assessment and their bill cannot go up more than 15% in 1 year." (representative on the floor).

Opponents—including members representing school, fire and local taxing entities—warned the cap could shift tax burden under Hancock rollback rules and harm taxing districts that rely on growth. One member with a law background warned the amendment could change how assessed valuation is treated under rollback rules and "shift the tax burden" from those with large valuation increases onto other taxpayers.

Members also debated whether the amendment applied to assessed values or to taxes levied; sponsor and interlocutors clarified the language speaks to taxes. Concerns were repeatedly raised that the amendment had not been vetted in committee and lacked public testimony, prompting some members to oppose passage or ask for further negotiation in the Senate.

After debate the House recorded a roll-call result with yeas 86 and nays 53, adopting the committee substitute and sending it forward.