# Missouri SB2: Modifies provisions relating to financial statements of certain local governments Missouri SB2, Modifies provisions relating to financial statements of certain local governments, is a 2025 Regular Session Senate bill sponsored by Sandy Crawford (Republican); status signed, last action 2025-07-10 (Delivered to Secretary of State (G)); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/MO-SB2-2025 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Missouri SB2 - State: Missouri - Session: 2025 Regular Session - Title: Modifies provisions relating to financial statements of certain local governments - Status: signed - Chamber: Senate - Introduced: 2025-02-06 - Last action: 2025-07-10, Delivered to Secretary of State (G) - Sponsor: Sandy Crawford (Republican) - Cosponsors: 0 - Touches household money: yes - Roll calls: 3 (21 yes, 4 no in all) - Economic provisions PRIA read: 7 ## Summary No summary available. ## Bill overview: provisions PRIA read - Limits on vehicle tax assessment increases: benefit, medium. Assessors cannot raise a motor vehicle’s assessment above last year’s amount if it was properly assessed last year. For vehicles covered by the state-selected guide, assessors must use trade-in values from its current October issue. The State Tax Commission must provide that guide to assessors. The… - Local tax credits for totaled vehicles: benefit, medium. Counties and cities can adopt a property tax credit for totaled vehicles and set additional eligibility standards. The credit equals the vehicle’s tax multiplied by full months remaining after disposal, divided by 12; it provides no cash refund. The applicant must owe the vehicle’s tax, and the veh… - Counties can offer property tax installments: benefit, low. Counties, including township counties, can let taxpayers choose annual, twice-yearly, or quarterly payments of current real and personal property taxes. The county must approve the plan and first agree to fund the collector’s reasonable and necessary setup costs. Payments use last year’s tax as an… - Short-term rental homes keep residential classification: benefit, low. Assessors must classify a single-family home only as residential when its qualifying short-term rental is subject to Missouri sales tax. This applies when all or part of the home is rented for fewer than 30 consecutive days. That rental alone cannot make the home transient housing. - Counties get caps on publication charges: benefit, low. Newspapers publishing required county financial statements cannot charge above their regular local classified advertising rate from 30 days before publication. The county commission must pay after the publisher files proof of publication. - Local governments get filing fine relief: benefit, low. Local governments owe no late annual-statement fines if gross revenue is under $5,000 or they neither levied nor collected sales or use taxes that fiscal year. A separate exemption covers delays caused by employee or officer fraud or illegal conduct. The government must file within 30 days after di… - Counties risk withheld taxes over assessments: mixed, medium. Counties generally have up to 60 days to follow state orders that correct assessments and reduce final property valuations. One 30-day extension is allowed, for a maximum of 90 days. After noncompliance, the State Tax Commission can direct withholding of up to 100% of county sales and use tax proce… ## Sponsors and cosponsors - Sponsor: Sandy Crawford (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-06 | House | Reported Do Pass | pass | 3 | 2 | 1 | | 2025-04-30 | House | Reported Do Pass | pass | 7 | 0 | | | 2025-04-28 | House | HCS Reported Do Pass | pass | 11 | 2 | | ## Actions (30) - 2025-07-10: Delivered to Secretary of State (G) - 2025-07-10: Approved by Governor (G) - 2025-05-30: Delivered to Governor - 2025-05-29: Signed by House Speaker (House) - 2025-05-22: House Message (House) - 2025-05-15: Truly Agreed To and Finally Passed - 2025-05-15: Title of Bill - Agreed To - 2025-05-15: HCS Defeated (House) - 2025-05-15: Taken Up for Third Reading (House) - 2025-05-08: Placed on the Informal Third Reading Calendar (House) - 2025-05-06: Reported Do Pass - AYES: 3 NOES: 2 PRESENT: 1 (House) - 2025-05-06: Voted Do Pass (House) - 2025-05-06: Executive Session Completed (House) - 2025-05-01: Referred: Fiscal Review (House) - 2025-04-30: Reported Do Pass - AYES: 7 NOES: 0 PRESENT: 0 (House) - 2025-04-30: Voted Do Pass (House) - 2025-04-30: Executive Session Completed (House) - 2025-04-28: Referred: Rules - Legislative (House) - 2025-04-28: HCS Reported Do Pass - AYES: 11 NOES: 2 PRESENT: 0 (House) - 2025-04-24: HCS Voted Do Pass (House) - 2025-04-24: Bill Reconsidered (House) - 2025-04-24: Executive Session Completed (House) - 2025-04-14: Voted Do Pass (House) - 2025-04-14: Executive Session Completed (House) - 2025-04-07: Action Postponed (House) - 2025-04-07: Executive Session Continued - 2025-03-31: Public Hearing Completed (House) - 2025-03-25: Referred: Special Committee on Intergovernmental Affairs (House) - 2025-02-10: Read Second Time (House) - 2025-02-06: Reported to the House and First Read (House) ## Bill text - Committee Substitute: [PDF](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/0455H.05C.pdf) ## Related bills - HB3: Appropriates money for the expenses, grants, refunds, and distributions of the Department of Higher Education and Workforce Development (signed) - HB8: Appropriates money for the expenses, grants, refunds, and distributions of the Department of Public Safety and the Department of National Guard (signed) - HB11: Appropriates money for the expenses, grants, refunds, and distributions of the Department of Social Services (signed) - HB10: Appropriates money for the expenses, grants, refunds, and distributions of the Department of Mental Health, the Department of Health and Senior Services, and t… (signed) - SB79: Modifies provisions relating to health care (signed) - SB271: Modifies provisions relating to emergency services (signed) ## Sources - [Committee Substitute (PDF)](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/0455H.05C.pdf) ## Related - [HB3: Appropriates money for the expenses, grants, refunds, and distributions of the…](https://policyrisk.com/state-bill/MO-HB3-2025) - [HB8: Appropriates money for the expenses, grants, refunds, and distributions of the…](https://policyrisk.com/state-bill/MO-HB8-2025) - [HB11: Appropriates money for the expenses, grants, refunds, and distributions of the…](https://policyrisk.com/state-bill/MO-HB11-2025) - [HB10: Appropriates money for the expenses, grants, refunds, and distributions of the…](https://policyrisk.com/state-bill/MO-HB10-2025) - [SB79: Modifies provisions relating to health care](https://policyrisk.com/state-bill/MO-SB79-2025) - [SB271: Modifies provisions relating to emergency services](https://policyrisk.com/state-bill/MO-SB271-2025) - [Missouri bills](https://policyrisk.com/states/missouri/bills) - [Missouri state hub](https://policyrisk.com/states/missouri) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/MO-SB2-2025 (as of 2026-10-17).