Missouri 2023 Regular Session

Missouri House Bill HJR52 Compare Versions

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Old	New	Differences
1	1	FIRSTREGULARSESSION
2	2	HOUSECOMMITTEESUBSTITUTEFOR
3	3	HOUSEJOINT
4	4	RESOLUTION NO.52
5	5	102NDGENERALASSEMBLY
6	6	1949H.03C DANARADEMANMILLER,ChiefClerk
7	7	JOINTRESOLUTION
8	8	SubmittingtothequalifiedvotersofMissourianamendmentrepealingSection6ofArticleX
9	9	oftheConstitutionofMissouri,andadoptingonenewsectioninlieuthereofrelating
10	10	topropertytax.
11	11	BeitresolvedbytheHouseofRepresentatives,theSenateconcurringtherein:
12	12	ThatatthenextgeneralelectiontobeheldinthestateofMissouri,onTuesdaynext
13	13	2followingthefirstMondayinNovember,2024,orataspecialelectiontobecalledbythe
14	14	3governorforthatpurpose,thereisherebysubmittedtothequalifiedvotersofthisstate,for
15	15	4adoptionorrejection,thefollowingamendmenttoArticleXoftheConstitutionofthestateof
16	16	5Missouri:
17	17	SectionA.Section6,ArticleX,ConstitutionofMissouri,isrepealedandonenew
18	18	2sectionadoptedinlieuthereof,tobeknownasSection6,toreadasfollows:
19	19	Section6.1.Allproperty,realandpersonal,ofthestate,countiesandotherpolitical
20	20	2subdivisions,andnonprofitcemeteries,andallrealpropertyusedasahomesteadasdefined
21	21	3bylawofanycitizenofthisstatewhoisaformerprisonerofwar,asdefinedbylaw,[and
22	22	4whohasatotalservice-connecteddisability,]shallbeexemptfromtaxation;allpersonal
23	23	5propertyheldasindustrialinventories,includingrawmaterials,workinprogressandfinished
24	24	6workonhand,bymanufacturersandrefiners,andallpersonalpropertyheldasgoods,wares,
25	25	7merchandise,stockintradeorinventoryforresalebydistributors,wholesalers,orretail
26	26	8merchantsorestablishmentsshallbeexemptfromtaxation;andallproperty,realand
27	27	9personal,notheldforprivateorcorporateprofitandusedexclusivelyforreligiousworship,
28	28	10forschoolsandcolleges,forpurposespurelycharitable,foragriculturalandhorticultural
29	29	11societies,orforveterans'organizationsmaybeexemptedfromtaxationbygenerallaw.In
30	30	EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
31	31	intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 12additiontotheabove,householdgoods,furniture,wearingapparelandarticlesofpersonaluse
32	32	13andadornmentownedandusedbyapersoninhishomeordwellingplacemaybeexempt
33	33	14fromtaxationbygenerallawbutanysuchlawmayprovideforapproximaterestitutiontothe
34	34	15respectivepoliticalsubdivisionsofrevenueslostbyreasonoftheexemption.Alllaws
35	35	16exemptingfromtaxationpropertyotherthanthepropertyenumeratedinthisarticle,shallbe
36	36	17void.Theprovisionsofthissectionexemptingcertainpersonalpropertyofmanufacturers,
37	37	18refiners,distributors,wholesalers,andretailmerchantsandestablishmentsfromtaxationshall
38	38	19becomeeffective,unlessotherwiseprovidedbylaw,ineachcountyonJanuary1oftheyear
39	39	20inwhichthatcountycompletesitsfirstgeneralreassessmentasdefinedbylaw.
40	40	21 2.Allrevenueslostbecauseoftheexemptionofcertainpersonalpropertyof
41	41	22manufacturers,refiners,distributors,wholesalers,andretailmerchantsandestablishments
42	42	23shallbereplacedtoeachtaxingauthoritywithinacountyfromacountywidetaxhereby
43	43	24imposedonallpropertyinsubclass3ofclass1ineachcounty.Fortheyearinwhichthe
44	44	25exemptionbecomeseffective,thecountyclerkshallcalculatethetotalrevenuelostbyall
45	45	26taxingauthoritiesinthecountyandextenduponallpropertyinsubclass3ofclass1within
46	46	27thecounty,ataxattheratenecessarytoproducethatamount.Therateoftaxleviedineach
47	47	28countyaccordingtothissubsectionshallnotbeincreasedabovetheratefirstimposedand
48	48	29willstandleviedatthatrateunlesslaterreducedaccordingtotheprovisionsofsubsection3.
49	49	30Thecountycollectorshalldisbursetheproceedsaccordingtotherevenuelostbyeachtaxing
50	50	31authoritybecauseoftheexemptionofsuchpropertyinthatcounty.Restitutionofthe
51	51	32revenueslostbyanytaxingdistrictcontainedinmorethanonecountyshallbefromthe
52	52	33severalcountiesaccordingtotherevenuelostbecauseoftheexemptionofpropertyineach
53	53	34county.Eachyearafterthefirstyearthereplacementtaxisimposed,theamountdistributed
54	54	35toeachtaxingauthorityinacountyshallbeincreasedordecreasedbyanamountequaltothe
55	55	36amountresultingfromthechangeinthatdistrict'stotalassessedvalueofpropertyinsubclass
56	56	373ofclass1atthecountywidereplacementtaxrate.Inordertoimplementtheprovisionsof
57	57	38thissubsection,thelimitssetinsection11(b)ofthisarticlemaybeexceeded,withoutvoter
58	58	39approval,ifnecessarytoalloweachcountylistedinsection11(b)tocomplywiththis
59	59	40subsection.
60	60	41 3.Anyincreaseinthetaxrateimposedpursuanttosubsection2ofthissectionshall
61	61	42bedecreasedifsuchdecreaseisapprovedbyamajorityofthevotersofthecountyvotingon
62	62	43suchdecrease.Adecreaseintheincreasedtaxrateimposedundersubsection2ofthissection
63	63	44maybesubmittedtothevotersofacountybythegoverningbodythereofuponitsownorder,
64	64	45ordinance,orresolutionandshallbesubmitteduponthepetitionofatleasteightpercentof
65	65	46thequalifiedvoterswhovotedintheimmediatelyprecedinggubernatorialelection.
66	66	47 4.Asusedinthissection,theterms"revenueslost"and"lostrevenues"shallmean
67	67	48thatrevenuewhicheachtaxingauthorityreceivedfromtheimpositionofatangiblepersonal
68	68	HCSHJR52 2 49propertytaxonallpersonalpropertyheldasindustrialinventories,includingrawmaterials,
69	69	50workinprogressandfinishedworkonhand,bymanufacturersandrefiners,andallpersonal
70	70	51propertyheldasgoods,wares,merchandise,stockintradeorinventoryforresaleby
71	71	52distributors,wholesalers,orretailmerchantsorestablishmentsinthelastfulltaxyear
72	72	53immediatelyprecedingtheeffectivedateoftheexemptionfromtaxationgrantedforsuch
73	73	54propertyundersubsection1ofthissection,andwhichwasnolongerreceivedaftersuch
74	74	55exemptionbecameeffective.
75	75	56 5.(1)Asusedinthissubsection,thefollowingtermsmean:
76	76	57 (a)"Disabledveteran",aMissouriresidentwhohasservedasamemberofthe
77	77	58UnitedStatesArmedForcesonactivedutyorstateactiveduty,amemberofthe
78	78	59MissouriNationalGuard,oramemberoftheUnitedStatesReserveforcesandwhohas
79	79	60receivedanhonorabledischargeandwho:
80	80	61 a.Hasaservice-connecteddisabilityascertifiedbytheUnitedStates
81	81	62DepartmentofVeteransAffairs;
82	82	63 b.Isliableforpayingpropertytaxesonahomestead;and
83	83	64 c.Isanownerofrecordofahomesteadthatisoccupiedashisorherprincipal
84	84	65residenceandforthatheorsheisliableforthepaymentofpropertytaxes;
85	85	66 (b)"Homestead",realpropertyactuallyusedandoccupiedasaprimary
86	86	67residencebyanindividualforatleastonehundredeighty-threedaysoutofacalendar
87	87	68year.
88	88	69 (2)EffectiveJanuary1,2025,allassessedrealpropertyusedasahomesteadofa
89	89	70disabledveteranwhohasbeenassignedadisabilityratingofatleastfiftypercentbythe
90	90	71UnitedStatesDepartmentofVeteransAffairsshallbeexemptfromtaxation,according
91	91	72tothefollowingschedule:
92	92	AssignedDisabilityRating73 DollarAmount(oftheTotalAssessed
93	93	74 PropertyValuation)ExemptfromTaxation
94	94	30%to49%75 $2,500beginningJanuaryfirst,fouryears
95	95	76 aftertheexemptionauthorizedunderthis
96	96	77 subsectionbecameeffective.
97	97	50%to69%78 $5,000beginningJanuaryfirst,twoyears
98	98	79 aftertheexemptionauthorizedunderthis
99	99	80 subsectionbecameeffective.
100	100	70%to100%81 Thevalueofallassessedrealpropertyused
101	101	82 asahomesteadisexemptfromtaxation.
102	102	✔
103	103	HCSHJR52 3