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MO SB1303

Bill

Status

Introduced

1/7/2026

Primary Sponsor

Mike Moon

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Single family homes leased for less than 30 consecutive days (short-term rentals like Airbnb) that are subject to sales tax shall be classified as residential property for tax assessment purposes
  • Leasing a single family home for less than 30 consecutive days does not, by itself, constitute "transient housing" under Missouri property tax law
  • Amends RSMo Section 137.016, which defines property classifications under Article X of the Missouri Constitution for property tax purposes
  • Sponsored by Senator Moon during the 103rd General Assembly's Second Regular Session

Legislative Description

Modifies provisions relating to the classification of certain real property

Last Action

Second Read and Referred S Local Government, Elections and Pensions Committee

1/27/2026

Committee Referrals

Local Government, Elections and Pensions1/27/2026

Full Bill Text

No bill text available