Missouri's solar property tax exemption was struck down in 2022. Here's what that actually means.

No, not as a matter of statute. Missouri previously had RSMo 137.100(10), enacted in 2013, which exempted "solar energy systems not held for resale" from state, county, and local property taxation. The Missouri Supreme Court unanimously struck down this exemption as unconstitutional in Johnson v. Springfield Solar 1, LLC, 648 S.W.3d 101 (Mo. banc Aug. 9, 2022). The Court held that Article X, Section 6 of the Missouri Constitution enumerates the exclusive list of property tax exemptions that the legislature is permitted to create, and "solar energy systems not held for resale" is not on that list. As of April 2026, no replacement legislation has passed despite multiple attempts. Missouri does not have a statutory solar property tax exemption that residential homeowners can rely on.

The case (Johnson v. Springfield Solar 1, LLC, et al., No. SC99441, 648 S.W.3d 101 (Mo. banc Aug. 9, 2022)) was filed by Greene County Assessor Brent Johnson and Greene County against Springfield Solar 1, LLC, a privately-owned 5 megawatt solar farm that supplied electricity to City Utilities of Springfield. The county assessed property taxes on the solar farm for tax years 2017, 2018, and 2019. Springfield Solar fought the assessment, citing RSMo 137.100(10). Greene County argued the statute was unconstitutional. The Missouri State Tax Commission and the Greene County Circuit Court initially produced different rulings. The case worked its way to the Missouri Supreme Court, which unanimously held the statutory exemption unconstitutional. The opinion is signed by Justice Mary R. Russell. Aaron Klusmeyer of Lowther Johnson Attorneys at Law in Springfield represented the county; Zachary McMichael of Capes Sokol in St. Louis represented Springfield Solar.

Article X, Section 6 of the Missouri Constitution sets out a specific, enumerated list of property categories that may be exempt from taxation. The list includes property owned by the state of Missouri and its political subdivisions, property used exclusively for religious worship and not held for private or corporate profit, property used exclusively for purposes purely charitable, agricultural and horticultural societies, raw materials held by manufacturers, and a handful of other specifically identified categories. The Missouri Supreme Court has interpreted Article X, Section 6 as creating a closed list. The legislature can decline to tax property within these categories, but it cannot add new exemption categories by statute. RSMo 137.100(10) attempted to add "solar energy systems not held for resale" to the exemption list. The Court in Springfield Solar 1 held this attempted addition violates the Missouri Constitution.

No. Springfield Solar 1 was a 5 megawatt commercial solar farm supplying electricity to City Utilities of Springfield. The case was about utility-scale solar, not residential rooftop solar. However, the Court's holding that RSMo 137.100(10) is unconstitutional applies to ALL solar systems that the statute purported to cover, including residential rooftop. The exemption never had a residential carve-out; it was a single statutory provision that applied to anything described as "solar energy systems not held for resale." When the Court struck down the statute, it removed the legal basis for any property tax exemption on any solar system in Missouri, regardless of size.

In practice, usually no, at least as of April 2026. The Missouri State Tax Commission published guidance in March 2023 (Chapter 7-11 of the Assessor Manual, Solar Property) that gives county assessors broad discretion in how to classify and assess solar installations. The guidance recognizes that for residential rooftop installations where the homeowner uses the power on-site, the assessor "might find it more efficient and fair to the taxpayer to assess the solar panels and mounting structure as a fixture of the residential property." In practice, most Missouri county assessors have NOT been actively reassessing homes after solar installation; the administrative burden is high relative to the property tax revenue, and the actual market-value impact of solar on a home is contested in real estate research. That said, there is no statutory protection. A county assessor could change course at any time. Solar Assure recommends asking your specific county assessor's office how they treat residential solar in your area before signing a contract.

Yes, repeatedly, and so far without success. Since the August 2022 Springfield Solar 1 ruling, the Missouri General Assembly has considered at least seven bills aimed at addressing solar property tax: HB 1054 (2021), SB 169 (2019), SB 815 (2018), SB 827 (2020), SB 953 (2022), SB 450 (2023), SB 1470 (2024), HB 2660 (2024), HB 1746 (2024), and a provision in SB 4 (2025). The most recent SB 4 (2025) provision would have classified solar panels, racking systems, inverters, and related equipment as tangible personal property for property tax purposes, but limited to systems "constructed and producing solar energy prior to August 9, 2022" (a grandfathering provision that would not help homeowners installing now). None of these bills has become law as of April 2026. The Task Force established by RSMo 393.1072 issued its report to the General Assembly by December 31, 2022, but the legislature has not enacted the Task Force's recommendations into binding statute.

Kansas is significantly stronger than Missouri here. Kansas has K.S.A. 79-201 Eleventh, which exempts "all property actually and regularly used predominantly to produce and generate electricity utilizing renewable energy resources or technologies" for 10 taxable years following the year of installation (for systems with exemption applications filed after December 2016). The exemption applies to solar panels and inverters but the Kansas Court of Tax Appeals has ruled it does NOT apply to battery storage in residential systems. The Kansas exemption is an active, enforced statute. Missouri's previous statutory exemption was struck down in 2022 and the legislature has not replaced it. In practical terms, Kansas homeowners can rely on a 10-year property tax exemption for their solar panels and inverters; Missouri homeowners cannot rely on any statutory exemption and depend on county assessor discretion.

The Missouri State Tax Commission published Chapter 7-11 of the Assessor Manual (titled "Solar Property," issued March 8, 2023) to provide guidance to county assessors after the Springfield Solar 1 ruling. The guidance includes six hypothetical scenarios with the Tax Commission's analysis of how each might be assessed. The scenarios cover: (1) residential rooftop solar where the homeowner uses the power on-site; (2) ground-mount solar on agricultural land where same-owner uses the power on-site; (3) commercial rooftop solar on an office building; (4) commercial ground-mount solar on a parking lot; (5) leased commercial land with sale to utility; and (6) utility-scale solar farms. For each scenario, the guidance gives the county assessor discretion to classify the solar property as either real property fixture or business personal property. The guidance does not bind county assessors to a uniform statewide approach. Different Missouri counties handle solar property assessment differently in 2026.

RSMo 393.1072 is the Missouri statute that established the Task Force on Fair, Nondiscriminatory Local Taxation Concerning Solar Energy Systems. The statute became effective August 28, 2022, less than three weeks after the Springfield Solar 1 ruling came down on August 9. The Task Force was charged with studying "the fair, uniform, and standardized assessment and taxation of solar energy systems and their connected equipment" and issuing a report to the Missouri General Assembly before December 31, 2022. The Task Force was composed of members from the General Assembly, currently elected County Assessors, the State Tax Commission, a statewide agricultural organization, and the private sector. The Task Force issued its report on time. The General Assembly has not enacted the Task Force's recommendations into binding statute as of April 2026.

In practice, probably not, but check with your county. Solar Assure has installed hundreds of residential systems across our Missouri service area (St. Louis metro, Kansas City Missouri side, Lake of the Ozarks, Springfield, Columbia, Cape Girardeau) since the August 2022 Springfield Solar 1 ruling. We have not had a Missouri customer report a property tax reassessment specifically attributable to their solar installation. Most Missouri county assessors have not chosen to actively reassess residential rooftop solar despite having the legal authority to do so. The most likely scenario for the typical homeowner is that nothing changes on their property tax bill after solar installation. The risk is non-zero but small. The recommendation: call your county assessor's office before signing a solar contract and ask how they currently treat residential rooftop solar. Joshua at Solar Assure can also share what we've seen across counties in our service area.

Generally no, not retroactively in a way that surprises you. Missouri property assessment is a forward-looking process that happens on a statutory schedule (real property is assessed as of January 1 of odd-numbered years). If a county assessor decides to start including solar in residential assessments going forward, the homeowner receives a Value Change Notice (typically mailed in May) and has the right to appeal to the county Board of Equalization (deadline is the third Monday in June) and from there to the Missouri State Tax Commission. The appeal process is the homeowner's protection. Springfield Solar 1 itself was a retroactive assessment dispute (Greene County had assessed property taxes on the solar farm for 2017, 2018, and 2019), but the Court ultimately held the assessment valid because the underlying statutory exemption was unconstitutional from inception.

Chapter 100 bonds (RSMo Chapter 100) and Enhanced Enterprise Zones (RSMo 135.950 et seq.) are Missouri local economic development tools that can provide property tax abatement for solar projects, but both are designed for commercial and utility-scale developments, not residential rooftop. Chapter 100 financing involves a city, county, or municipality issuing revenue bonds to acquire solar equipment, leasing it back to the developer, and granting tax abatement during the lease period. Enhanced Enterprise Zones provide tax incentives in designated geographic areas for businesses meeting investment and employment thresholds. Neither structure is realistic for a residential homeowner installing a 6 to 12 kilowatt rooftop system. For Missouri residential solar, the property tax question is simply whether your county assessor decides to include your solar panels in the assessed value of your home. Most do not.

We model the typical Missouri scenario, which is no property tax impact, in our standard quote and savings analysis. We disclose the legal situation transparently. If a customer is in a county where the assessor has begun including solar in residential assessments, we will adjust the savings model accordingly and disclose this as part of our pricing transparency. Across our Missouri service area, this has been a non-issue for the residential homeowners we have installed for. We continue to monitor county assessor practices and Missouri legislative activity quarterly. If a Missouri statute restoring a residential solar property tax exemption passes, we will update this guide and our customer-facing materials immediately.