Mo. Code Regs. tit. 15 § 40-3.135

Current through Register Vol. 49, No. 23, December 2, 2024

Section 15 CSR 40-3.135 - Calculation and Revision of Property Tax Rates by Political Subdivisions Other Than School Districts

PURPOSE: This rule clarifies the current pro cedure that applies to all political subdivisions other than school districts and is designed to implement section 137.073, RSMo, as it applies to calculating and revising property tax rates. Under the Missouri Constitution, Article X, Section 22, and section 137.073, RSMo, political subdivisions other than school districts must calculate their annual tax rate ceilings and submit them to the Missouri State Auditor's Office.

(1) The following forms may be used by political subdivisions other than school districts to substantiate the tax rate ceilings before submission of the information via the Missouri State Auditor's Office website portal, which is accessible by obtaining a username and password from the Missouri State Auditor's Office. If a political subdivision is unable to submit the information via the website, the political subdivision may submit these forms via mail to, Missouri State Auditor's Office, Attention: Tax Rate Section, PO Box 869, Jefferson City, MO 65102.

(2) Single Tax Rate-The following forms with instructions for single tax rate review have been adopted and approved for use by political subdivisions:

(A) Summary Page, included herein;

(B) Form A, included herein;

(C) Form B, included herein;

(D) Form C, included herein;

(E) Informational Data, included herein;

(F) Form G, included herein; and

(3) Multi Tax Rate-The following forms with instructions for multi tax rate review are available from the Missouri State Auditor's Office and have been adopted and approved for use by political subdivisions:

(A) Summary Page, included herein;

(B) Form A, included herein;

(C) Form B, included herein;

(D) Form C, included herein;

(E) Informational Summary Page, included herein;

(F) Informational Form A, included herein;

(G) Informational Form B, included herein;

(H) Form G, included herein; and

(I) Form H, included herein.

(4) If revisions or amendments to any information on the tax rate forms need to be made after submission to the State Auditor's Office, the revisions shall be made via the Missouri State Auditor's Office website portal.

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15 CSR 40-3.135

Amended by Missouri Register June 1, 2021/Volume 46, Number 11, effective 5/13/2021

Amended by Missouri Register September 15, 2021/Volume 46, Number 18, effective 10/31/2021