MO SB1162

Counties shall (rather than may) allow property owners to pay current and delinquent real property taxes in installments, removing county discretion to limit this option to certain taxpayer classes

Counties (excluding township counties) shall allow taxpayers to pay real and personal property taxes on an annual, semiannual, or quarterly basis

Before selling property for delinquent taxes, collectors must notify owners by registered mail of their right to negotiate a compromise, which may include installment payments and waiver of interest/penalties (but not reduction of principal tax owed)

For property becoming delinquent on or after January 1, 2027, collectors cannot sell the property to satisfy delinquent taxes for 15 years following the delinquency date, unless the property is abandoned

Abandoned property (delinquent 3+ consecutive years and owner uncontactable) may be sold once abandonment is determined, exempting it from the 15-year waiting period