City Adopts Occupancy Law to Provide Tax Relief for Tornado-Damaged Properties
On May 30, 2025, the City of [City Name] took a significant step towards helping its residents recover from the devastating tornado that struck earlier this year. The Board of Aldermen passed Board Bill #24, which was then signed by the Mayor, officially adopting Ch. 137.082 of the Revised Statutes of Missouri, commonly known as the Occupancy Law.
This new statute allows the Assessor’s office to prorate property assessments for properties that have been deemed “unoccupied and uninhabitable” due to a natural disaster. In order to receive this tax relief, taxpayers must fill out forms provided by the Assessor’s office and submit them by the designated deadline.
The Board of Equalization will be responsible for reviewing and making determinations on all applications received after July 1st. While applications for tornado damage will be accepted starting August 1st, the Board will first focus on completing 2025 reassessment appeals through the end of August. They will then begin considering tornado damage appeals in September, with a deadline of October 1st for applications to be submitted in order to be considered before tax bills are sent out at the end of the year.
It’s important to note that this property tax relief is only available to residential property owners whose properties have been rendered unoccupied and uninhabitable by the tornado. The amount of proration will vary depending on the length of time the property remains uninhabitable/unoccupied. For example, a property that is repaired and re-occupied within 30 days will receive a different proration than a property that is completely destroyed and unable to be repaired by the end of the year. This relief does not apply to commercial or agricultural properties, nor does it apply to personal property such as vehicles or business equipment.
For those who do not qualify for this tax relief, there are other assistance programs available. Additional resources for recovery from the tornado can be found here.
With the adoption of this Occupancy Law, the City of [City Name] is taking a proactive approach to helping its residents recover from the devastating effects of the tornado. We encourage all eligible taxpayers to take advantage of this opportunity for tax relief and to seek out additional resources for assistance in the recovery process.
