FIRSTREGULARSESSION
HOUSEBILLNO.593
102NDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVESAULS.
0982H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Toamendchapter137,RSMo,byaddingtheretoonenewsectionrelatingtopropertytax
exemptionsforcertainveterans.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapter137,RSMo,isamendedbyaddingtheretoonenewsection,tobe
2knownassection137.109,toreadasfollows:
137.109.1.Thissectionshallbeknownandmaybecitedasthe"Missouri
2DisabledVeteransHomesteadExemption".
3 2.Asusedinthissection,thefollowingtermsmean:
4 (1)"Department",thedepartmentofrevenue;
5 (2)"Homestead",thesamemeaninggiventosuchtermundersection135.010;
6 (3)"Qualifiedresidence",realpropertyusedasahomestead,butlessany
7portionofthatpropertythatisusedforcommercialpurposes,withanequalized
8assessedvalueoflessthan$250,000thatistheprimaryresidenceofaveteranwitha
9disability.Propertyrentedformorethan6monthsispresumedtobeusedfor
10commercialpurposes;
11 (4)"Survivingspouse",thesurvivingspouseofaveteranwho:
12 (a)Obtainedanexemptionunderthissectionpriortohisorherdeath;
13 (b)Waskilledinthelineofdutyatanytimepriortotheexpirationofthe
14applicationperiodineffectfortheexemptionforthetaxyearinwhichtheexemptionis
15sought;
16 (c)Didnotobtainanexemptionunderthissectionbeforedeath,butwhowould
17havequalifiedfortheexemptionunderthissectioninthetaxyearforwhichthe
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18exemptionissoughtifheorshehadsurvived,andwhosespousehasbeenaresidentof
19Missourifromthetimeoftheveteran'sdeaththroughthetaxyearforwhichthe
20exemptionissought;or
21 (d)Diedandwhosedeathwasdeterminedtobeservice-connectedbutwho
22wouldnototherwisequalifyunderparagraphs(a),(b),or(c)ofthissubdivision,ifthe
23spouse:
24 a.IscertifiedbytheUnitedStatesDepartmentofVeteransAffairsasarecipient
25ofdependencyandindemnitycompensationunderfederallawatanytimepriortothe
26expirationoftheapplicationperiodineffectfortheexemptionforthetaxyearforwhich
27theexemptionissought;and
28 b.Remainseligibleforthatdependencyandindemnitycompensationasof
29Januaryfirstofthetaxyearforwhichtheexemptionissought;
30 (5)"Veteranwithadisability"or"veteranwithaservice-connecteddisability",
31aMissouriresidentwhohasservedasamemberoftheUnitedStatesArmedForceson
32activedutyorstateactiveduty,amemberoftheMissouriNationalGuard,oramember
33theUnitedStatesReserveForcesandwhohasreceivedanhonorabledischargeand
34who:
35 (a)Hasaservice-connecteddisabilityascertifiedbytheUnitedStates
36DepartmentofVeteransAffairs;
37 (b)Isliableforpayingpropertytaxesonthequalifiedresidence;and
38 (c)Isanownerofrecordofthequalifiedresidencewhichisoccupiedashisor
39herprincipalresidenceandforthatheorsheisliableforthepaymentofpropertytaxes.
40 3.InadditiontoallotherexemptionsauthorizedunderArticleX,Section6of
41theConstitutionofthestateofMissouriorotherwiseauthorizedbylaw,andas
42authorizedunderArticleX,Section6(a)oftheConstitutionofthestateofMissouri,for
43alltaxyearsbeginningonorafterJanuary1,2024,anannualexemptionisgrantedfor
44propertythatisusedasaqualifiedresidencebyaveteranwithadisability,limitedtothe
45amountssetforthasfollows:
46 (1)Forveteranswithaservice-connecteddisabilityofthirtypercentormorebut
47lessthanfiftypercent,ascertifiedbytheUnitedStatesDepartmentofVeteransAffairs,
48theannualexemptionistwothousandfivehundreddollars;
49 (2)Forveteranswithaservice-connecteddisabilityoffiftypercentormorebut
50lessthanseventypercent,ascertifiedbytheUnitedStatesDepartmentofVeterans
51Affairs,theannualexemptionisfivethousanddollars;
52 (3)Forveteranswithaservice-connecteddisabilityofseventypercentormore,
53ascertifiedbytheUnitedStatesDepartmentofVeteransAffairs,theannualexemption
54isequaltoonehundredpercentofthetaxassessedonthequalifiedresidence;and
HB593 2 55 (4)Forataxpayerwhoisthesurvivingspouseofaveteranwhosedeathwas
56determinedtobeservice-connectedandwhoiscertifiedbytheUnitedStates
57DepartmentofVeteransAffairsasarecipientofdependencyandindemnity
58compensationunderfederallaw,theannualexemptionisequaltoonehundred
59percentofthetaxassessedonthequalifiedresidence.
60 4.Ifanexemptionisgrantedunderthissectionandthepersonawardedthe
61exemptionsubsequentlybecomesaresidentofafacilitylicensedunderchapter198,a
62Missouriveterans'homeasdefinedundersection42.002,orafacilityoperatedbythe
63UnitedStatesDepartmentofVeteransAffairs,theexemptionshallcontinue:
64 (1)Iftheresidencecontinuestobeoccupiedbythequalifyingperson'sspouse;
65or
66 (2)Iftheresidenceremainsunoccupiedbutisstillownedbythepersonwho
67qualifiedfortheexemption.
68 5.Theexemptionunderthissectioncarriesovertothebenefitoftheveteran's
69survivingspouseaslongasthespouseholdsthelegalorbeneficialtitletothequalified
70residence,permanentlyresidestherein,anddoesnotremarry.Ifthesurvivingspouse
71sellstheproperty,anexemptionnottoexceedtheamountgrantedfromthemostrecent
72advaloremtaxrollmaybetransferredtohisorhernewresidenceaslongasitisusedas
73hisorherprimaryresidenceandheorshedoesnotremarry.Noexemptionshallbe
74allowedforthetaxyearinwhichthesurvivingspouseremarries.
75 6.Theexemptionanddeterminationofeligibilityunderthissectionappliesfor
76taxyearsbeginningonorafterJanuary1,2024.Theclaimforanexemptionshallnot
77betransferredorassigned,exceptasprovidedforunderthissection.
78 7.(1)Exceptasotherwiseprovidedinthissubsection,eachtaxpayerwhohas
79beengrantedanexemptionunderthissectionshallreapplyonanannualbasis.A
80taxpayershallapplyfortheexemptionbyfilinganapplicationduringtheapplication
81periodineffectforthecountyofhisorherresidence.Theassessororchiefcounty
82assessmentofficermaydeterminetheeligibilityofresidentialpropertytoreceivethe
83exemptionprovidedbythissectionbyapplication,visualinspection,questionnaire,or
84otherreasonablemethods.Thedeterminationshallbemadeinaccordancewith
85guidelinesestablishedbythedepartment.Ifaveteranhasacombinedservice-
86connecteddisabilityratingofonehundredpercentandisdeemedtobepermanently
87andtotallydisabled,ascertifiedbytheUnitedStatesDepartmentofVeteransAffairs,
88thetaxpayerwhohasbeengrantedanexemptionunderthissectionshallnolongerbe
89requiredtoreapplyfortheexemptiononanannualbasis,andtheexemptionshallbein
90effectforaslongastheexemptionwouldotherwisebepermittedunderthissection.
HB593 3 91 (2)Ifthepersonqualifyingfortheexemptiondoesnotoccupythequalified
92residenceasofJanuaryfirstofthetaxyear,theexemptiongrantedunderthissection
93shallbeproratedonamonthlybasis.Theproratedexemptionshallapplybeginning
94withthefirstcompletemonthinwhichthepersonoccupiesthequalifiedresidence.
95 8.Theexemptiongrantedunderthissectionshallnotaffecttheprocessofsetting
96thetaxrateasrequiredunderArticleX,Section22oftheConstitutionofthestateof
97Missouriandsection137.073inanyprior,current,orsubsequenttaxyear.
98 9.Thedepartmentmaypromulgateallnecessaryrulesandregulationsforthe
99administrationofthissection.Anyruleorportionofarule,asthattermisdefinedin
100section536.010,thatiscreatedundertheauthoritydelegatedinthissectionshall
101becomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter
102536and,ifapplicable,section536.028.Thissectionandchapter536arenonseverable
103andifanyofthepowersvestedwiththegeneralassemblypursuanttochapter536to
104review,todelaytheeffectivedate,ortodisapproveandannularulearesubsequently
105heldunconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor
106adoptedafterAugust28,2023,shallbeinvalidandvoid.
107 10.Norulepromulgatedbythedepartmentshallinanywayadverselyimpact,
108interrupt,orinterferewiththeperformanceoftherequiredstatutorydutiesofany
109countyelectedofficialincluding,butnotlimitedto,thecountycollector,when
110performingsuchdutiesasdeemednecessaryforthepurposesofthissectionandthe
111distributionofallotherrealandpersonalpropertytaxes.
112 11.Undersection23.253oftheMissourisunsetact:
113 (1)Theprovisionsofthissectionshallautomaticallysunsetsixyearsafterthe
114effectivedateofthissectionunlessreauthorizedbyanactofthegeneralassembly;
115 (2)Iftheprovisionsofthissectionarereauthorized,suchprovisionsshall
116automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorization;and
117 (3)ThissectionshallterminateonJanuaryfirstofthecalendaryear
118immediatelyfollowingthecalendaryearinwhichtheprovisionsofthissectionare
119sunset.
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