MO HB2964

Property tax statements must be mailed to taxpayers before the end of February following the tax year (instead of 30 days prior to the delinquent date)

Property taxes become delinquent on April 1 following the tax year instead of January 1, extending the payment deadline by three months

Penalties for unpaid taxes begin accruing after April 1 instead of January 1, with collection suits permitted starting May 1 instead of February 1

The bill becomes effective October 1, 2027, contingent upon voter approval of a related constitutional amendment at the 2026 general election

Removes expired COVID-19 provisions that allowed certain counties to waive penalties and interest for 2020 tax liabilities