Missouri 2023 Regular Session

Missouri Senate Bill SJR11

Introduced
1/4/23  
Refer
1/19/23  

Caption

Exempts noncommercial vehicles in excess of ten years old from property tax

Impact

The proposed amendment is likely to have significant implications for property tax revenues at the local level. By exempting older noncommercial vehicles, local governments and their associated taxing authorities may experience a decrease in property tax revenue. However, the bill includes provisions that aim to mitigate this impact; specifically, it introduces a countywide tax that will compensate for lost revenues through a reassessment process. This revenue replacement mechanism is designed to ensure that local taxing authorities are not unduly harmed by the exemptions granted under the proposed law.

Summary

SJR11, introduced by Senator Cierpiot, proposes an amendment to the Constitution of Missouri that aims to repeal existing provisions regarding property tax exemptions. The bill specifically focuses on exempting noncommercial motor vehicles that are more than ten years old from property taxation. This amendment is set to be submitted to the voters during the next general election in November 2024, or at a special election called by the governor. The proposed changes are framed as measures intended to alleviate the tax burden on individuals, especially focusing on vehicles that hold less value as they age.

Sentiment

The sentiment surrounding SJR11 seems to tilt towards support from certain segments, particularly those advocating for tax reductions and exemptions for aging residents or lower-income car owners. Proponents likely see this measure as a means to provide financial relief. However, potential opposition may arise from local government officials and advocacy groups concerned about maintaining necessary tax revenues for public services, which could create a polarized debate around fiscal responsibility and tax reform.

Contention

Notable points of contention related to SJR11 may revolve around the balance between tax relief for individuals and the fiscal health of local governments. Critics may argue that while the bill offers benefits to vehicle owners, it generates challenges for municipalities that rely on consistent tax revenues for funding essential services. Additionally, the aspect of how quickly and effectively the proposed replacement tax can be implemented and its impact on overall taxation fairness may also become significant discussion points in the legislative process.

Companion Bills

No companion bills found.

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