Proposed Rules

The following rules have been submitted to the Secretary of State's Office for publication in the Missouri Register. Please note, rules posted to this site are not considered official. The official version of the proposed rules will be published in the Missouri Register and available on the Secretary of State's website.

These proposed rules were filed with the Secretary of State on January 31, 2018, to be published in the Missouri Register on March 1, 2018

Proposed Amendment 15 CSR 40-3.125 Calculation and Revision of Property Tax Rates by School Districts

Proposed Amendment      

Forms:

School Districts Single Rate - Summary Page

School Districts Single Rate - Form G

School Districts Single Rate - Form H

School Districts Multi Rate - Summary Page

School Districts Multi Rate - Form G

School Districts Multi Rate - Form H

Missouri Register - Proposed Amendment Text

Summary: This amendment updates the forms and calculations used by school districts to calculate and revise their property tax rate under section 137.073, RSMo. Under the Missouri Constitution, Article X, Section 22, and section 137.073, RSMo, school districts must calculate their annual tax rate ceilings and submit them to the Missouri State Auditor’s Office. 

Proposed Amendment 15 CSR 40-3.135 Calculation and Revision of Property Tax Rates by Political Subdivisions Other Than School Districts

Proposed Amendment 

Forms:

Political Subdivisions Other than School Districts Single Rate - Summary Page

Political Subdivisions Other than School Districts Single Rate - Form G

Political Subdivisions Other than School Districts Single Rate - Form H

Political Subdivisions Other than School Districts Multi Rate - Summary Page

Political Subdivisions Other than School Districts Multi Rate - Form G

Political Subdivisions Other than School Districts Multi Rate - Form H

Missouri Register - Proposed Amendment Text

Summary: This amendment updates the forms and calculations used by political subdivisions other than school districts to calculate and revise their property tax rate under section 137.073, RSMo. Under the Missouri Constitution, Article X, Section 22, and section 137.073, RSMo, political subdivisions other than school districts must calculate their annual tax rate ceilings and submit them to the Missouri State Auditor’s Office.