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SB 1088 MO

SB 1088 - This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days. This act is identical to SCS/HB 1086 (2025) and is substantially similar to SB 699 (2025) and SB 784 (2025), and to a provision in HB 660 (2025). JOSH NORBERG

MO · session 2026 · Senate · bill

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Introduced Dec 1, 2025

Latest action (Feb 18, 2026) Prefiled

Summary

SB 1088 - This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days. This act is identical to SCS/HB 1086 (2025) and is substantially similar to SB 699 (2025) and SB 784 (2025), and to a provision in HB 660 (2025). JOSH NORBERG

Sponsor (1)

Action history (6)

  1. Feb 18, 2026 Bill Combined w/SCS SBs 1066 & 1088 · upper
  2. Feb 9, 2026 Hearing Conducted S Local Government, Elections and Pensions Committee · upper
  3. Jan 27, 2026 Re-referred S Local Government, Elections and Pensions Committee · upper
  4. Jan 15, 2026 Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee · upper
  5. Jan 7, 2026 S First Read · upper
  6. Dec 1, 2025 Prefiled · upper

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