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