MO SB1727

Property tax payments sent via U.S. Postal Service and postmarked by January 5th of the following year are deemed timely paid without penalty or interest

Checks, cashier's checks, or money orders dated after December 31st of the tax year are considered delinquent regardless of postmark date

Non-mail payments (in-person, electronic, internet, interactive voice response, electronic check) are delinquent if received after December 31st of the tax year

Removes previous language that allowed collectors discretion to judge timeliness when postmarks were absent or illegible

Retains existing provisions allowing charter counties with over 950,000 inhabitants to enter payment agreements for 2020 tax liabilities with penalty/interest waivers