2026-07-21
Enacted Missouri legislation creates and modifies provisions relating to real estate transactions.
Real Estate Taxes
Current law requires a parcel located in certain counties to have unpaid taxes for a period of at least two years prior to the county satisfying such delinquent taxes through judicial foreclosure rather than through sale at auction. This legislation repeals such two year requirement. Also, various technical changes are made to certain other provisions relating to real estate taxes.
Land Tax Collection
Current law provides that a court must stay the sale of any tax parcel to be sold under execution of a tax foreclosure judgment, provided that the party who brought the action has paid the principal amount of all land taxes due. The legislation repeals the term “land”, relating to land taxes, and replaces it with “delinquent”. Also, various technical changes are made to certain other provisions relating to land tax collection. S.B. 973, Laws 2026, effective August 28, 2026; News Release, Missouri Gov. Mike Kehoe, July 13, 2026