Mo. Code Regs. tit. 15 § 40-3.125

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

Section 15 CSR 40-3.125 - Calculation and Revision of Property Tax Rates by School Districts

PURPOSE: This amendment updates the forms submitted by school districts to the Missouri State Auditor's office when setting their property tax rates under section 137.073, RSMo, by removing references to a calculation in Section 137.073.5(2), RSMo, that was found to be unconstitutional by the Court of Appeals, Eastern District, in Blankenship v. Franklin County, Case Number ED108824.

EMERGENCY STATEMENT: On March 2, 2021, in Blankenship v. Franklin County, Case Number ED108824, the Court of Appeals, Eastern District, held that the tax rate calculation provided for political subdivisions in Section 137.073.5(2), RSMo, violates Missouri Constitution, Article X, Section 22(a). In conformity with this decision, this emergency amendment removes the calculation found to be unconstitutional from the tax rate forms that school districts must file with the State Auditor's office to set their tax rates as provided by Section 137.073, RSMo. This emergency amendment must be effective when school districts set their tax rates for 2021. School districts in first class charter counties are required to file their final tax rate forms with the State Auditor's office by October 1, 2021. All other school districts must file by September 1, 2021. The State Auditor's office therefore finds that this emergency amendment is necessary to preserve a compelling governmental interest that the tax calculation forms school districts submit to the State Auditor's office contain lawful calculations as provided by law. The State Auditor's office believes this emergency amendment is fair to all interested parties under these circumstances. A proposed amendment, which covers this same material, is published in this issue of the Missouri Register. The scope of the rule is limited to the circumstances creating the emergency and complies with the protections extended in the Missouri and United States Constitutions. This emergency amendment was filed April 28, 2021, becomes effective May 13, 2021, and expires December 30, 2021.

(1) The following forms may be used by school districts as applicable 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 school district is unable to submit the information via the website, the school district 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 school districts (not wholly in St. Louis County):

(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

(G) Form H, included herein.

(3) Multi Tax Rate-The following forms with instructions for multi tax rate review have been adopted and approved for use by school districts levying a separate rate on each subclass of property (wholly in St. Louis County):

(A) Summary Page, included herein;

(B) Form A, included here- in;

(C) Form B, included herein;

(D) Form C, included here- in;

(E) Informational Summary Page, included herein;

(F) Informational Form A, included herein;

(G) Informational Form B, 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 40-3.125

Adopted by Missouri Register October 3, 2016/Volume 41, Number 19, effective 11/30/2016

Amended by Missouri Register June 15, 2018/Volume 43, Number 12, effective 7/31/2018

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