SCS/SBs 1410 & 853 - This act modifies provisions relating to property taxes. PROPERTY TAX DEADLINES Current law requires a county assessor to provide notification to a taxpayer by no later than June 15 if the assessor increases the taxpayer's real property valuation. This act requires such notice to be provided by no later than June 1. (Section 137.180) Additionally, current law requires a taxpayer to file an appeal of the taxpayer's assessed valuation by no later than the second Monday in July. This act requires such appeal to be filed by no later than the first Monday in August. (Sections 137.275 to 138.180) These provisions are identical to SB 853 (2026). PROPERTY TAX INSTALLMENTS Current law authorizes counties to provide for the payment of real and personal property taxes in installments, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties and allows the form of the installments to be determined by the governing body of the county. (Section 139.053) This provision is substantially similar to SB 1211 (2026) and HB 388 (2025). DELINQUENT PROPERTY TAX NOTICES This act authorizes a collector to offer a trusted contact program to a taxpayer, who may designate one or more trusted contacts for the collector to contact in the event the taxpayer has not paid the taxpayer's property tax liability by March 1 of a calendar year. (Section 140.010) JOSH NORBERG

Modifies provisions relating to property taxes