Panel debates reclassifying HOA green space and golf courses as agricultural land

Rep. Michael Davis presented House Bill 20‑98 to change the property classification for certain "green space" — parks, golf courses, nature preserves and similar noncommercial recreational areas — from residential to agricultural for assessment purposes. Davis said many homeowners associations and privately maintained green spaces are taxed at residential rates despite containing no homes, and proposed the change to reduce those taxes and align classification with land use.

Committee members probed implementation and edge cases. Lawmakers asked how the bill would treat pro shops, clubhouses, irrigation infrastructure and whether lots within HOAs are deed‑restricted to prevent future development. Davis and several assessors explained that assessors typically do split classifications: structures and income‑producing facilities (pro shops, clubhouses) are classed commercially while the underlying open land can be assessed differently.

County assessors, acting for the Missouri State Assessors Association, opposed the bill or urged caution. Kenny Moore and Jeff Porter said many assessors already treat HOA green space as low or zero value, incorporate the cost of common areas into lot pricing, and that shifting classification to agricultural could expose green space to productivity‑value rules administered by the State Tax Commission with unpredictable results. Moore warned that the State Tax Commission’s historic handling of agricultural valuation has been inconsistent and that a blanket reclassification could shift tax burdens to homeowners or otherwise distort local tax bases.

Members asked for examples and for clearer statutory definitions to limit unintended consequences (for instance, distinguishing private amenity green space from public parks or commercial golf courses). The committee closed the hearing with requests for additional analysis and no immediate vote on the measure.