MO HB3253

Increases training requirements for county assessors appointed on or after January 1, 2027, from 32 hours to 40 hours minimum, with newly elected assessors required to complete 40 hours of specialized training before assuming office

Authorizes assessors to create, maintain, and store assessment records electronically, and allows property owners to voluntarily opt in to receive assessment notices and valuation documents via email or secure electronic delivery instead of mail

Requires all counties and cities not within a county to establish pre-payment options for real property taxes (annual, semiannual, quarterly, or monthly) by January 1, 2028

Permits counties to allow partial payments on residential real property taxes when a taxpayer has appealed an assessment on their primary residence that remains unresolved by the payment deadline, with interest on disputed amounts capped at 5% or the Midwest CPI increase, whichever is lower

Removes the exclusion of township counties from property tax installment payment provisions and updates federal regulatory citations for escrow account definitions