S.B. 4

# S.B. 4 Legislative Summary S.B. 4 is a comprehensive Missouri utility and taxation reform bill that repeals and replaces numerous sections of state law governing utilities, property taxation, and revenue collection. The bill modernizes definitions and assessment procedures for various property types, including real property, tangible and intangible personal property, and newly clarifies treatment of renewable energy equipment like solar panels and hydroelectric power generating systems. Key impacts include standardized tax assessment rates, updated classifications for agricultural and industrial property, and provisions affecting utility infrastructure and airport property taxation across Missouri.