MO HB1717

Repeals sections 139.052 and 139.053 and re-enacts modified versions relating to property tax payment schedules in counties and constitutional charter cities with 700,000+ inhabitants.

Allows counties to offer payment of current real and personal property taxes on an annual, semiannual, or quarterly basis at the taxpayer's option.

Requires counties to mandate quarterly payment options when a taxpayer's assessed property valuation increases by 5% or more compared to the previous assessment.

Establishes that payment estimates shall be based on the previous tax year's liability, with taxpayers paying any excess owed at year-end and receiving refunds for overpayments (once per calendar year, without interest).

Permits counties to charge interest on missed installment payments and requires county officials to issue receipts for partial payments without affecting taxpayers' rights to protest tax amounts.