SB 1475: Modifies provisions relating to delinquent property taxes

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

SB 1475 - This act provides that no county or other political subdivision shall relinquish the authority to collect delinquent taxes or assessments to any other entity. (Section 137.085) Current law provides that a property is delinquent on January 1 following the tax due date, and that a county shall commence proceedings for the satisfaction of the lien within three years if proceeding with an administrative tax sale under chapter 140, or after a two year period of delinquency if proceeding with judicial foreclosure under chapter 141. This act provides that a property shall not be subject to sale or judicial foreclosure until the expiration of a seven year period following delinquency unless the assessed value of the property is less than the lien amount. (Sections 140.160 and 141.260) Current law authorizes the Director of Revenue to contract with collection agencies for the collection of delinquent state taxes. This act provides that neither the Director nor any other county official shall contract with a collection agency for the collection of delinquent property taxes. (Section 140.850) This act contains an emergency clause. JOSH NORBERG

Sponsors

Sponsors by party (alphabetical): Republican 1

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. February 5, 2026Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
2. January 7, 2026S First Read
3. December 29, 2025Prefiled