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 28, 2019, to be published in the Missouri Register on March 1, 2019

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

Proposed Amendment - PDF Document

Forms:
Form A - PDF Document
Form C - PDF Document
Information Data form - PDF Document

Form A - PDF Document
Form C - PDF Document
Informational Form A - PDF Document
Form G - PDF Document

Missouri Register: Here


Summary: This amendment updates the forms and calculations used by school districts to calculate and revise property tax rates under section 137.073, RSMo. Under 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. This amendment updates Forms A, C, and Informational Data in Section (2) and Forms A, C, and Informational Form A in Section (3) to comply with Section 164.011, RSMo, amendments passed in 2018. This amendment also incorporates changes to Form G in Section (3), with corresponding instructions.

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

Proposed Amendment - PDF Document

Forms:
Form G - PDF Document

Missouri Register: Here

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. This amendment incorporates changes to recoupment form, Form G in Section (3), with corresponding instructions.

Click here to go to the Missouri Register on the Secretary of State's website.