FIRST REGULAR SESSION
[PERFECTED]
SENATE JOINT RESOLUTION NO. 21
102ND GENERAL ASSEMBLY
INTRODUCED BY SENATOR ROBERTS.
0678S.01P KRISTINA MARTIN, Secretary
JOINT RESOLUTION
Submitting to the qualified voters of Missouri, an amendment to article X of the Constitution of
Missouri, by adding thereto one new section relating to property tax assessments for
certain seniors.
Be it resolved by the Senate, the House of Representatives concurring therein:
That at the next general election to be held in the 1
state of Missouri, on Tuesday next following the first Monday 2
in November, 2024, or at a special election to be called by 3
the governor for that purpose, there is hereby submitted to 4
the qualified voters of this state, for adoption or 5
rejection, the following amendment to article X of the 6
Constitution of the state of Missouri:7
Section A. Article X, Constitution of Mi ssouri, is amended 1
by adding thereto one new section, to be known as section 27, 2
to read as follows:3
Section 27. 1. Notwithstanding the provisions of 1
section 3 and section 4(b) of this article to the contrary, 2
beginning January 1, 2025, no indivi dual shall be subject to 3
any increase in the assessed valuation of any residential 4
real property actually used by the individual as a primary 5
residence, provided that the county or city not within a 6
county in which such individual resides has approved such 7
exemption pursuant to subsection 2 of this section, and 8
further provided that the individual: 9 SJR 21 2
(1) Is sixty-five years of age or older; 10
(2) Is liable for the payment of real property taxes 11
on the property; and 12
(3) Is an owner of record of the property or has a 13
legal or equitable interest in the property as evidenced by 14
a written instrument. 15
2. Any county or city not within a county may exempt 16
all individuals in such county or city not within a county 17
that meet the criteria described in subsection 1 of this 18
section from all otherwise valid increases in the assessed 19
valuation of the individual's residential real property, 20
provided that the governing body of the county or city not 21
within a county approves such an exemption through passage 22
of an ordinance. 23
3. In addition to the requirements to receive a 24
property tax exemption provided in subsection 1 of this 25
section, a county or city not within a county may also 26
require that a taxpayer meet certain income requireme nts, 27
provided that such requirements are included in the 28
exemption approved pursuant to subsection 2 of this section. 29
Section B. Pursuant to chapter 116, and other 1
applicable constitutional provisions and laws of this state 2
allowing the general assembly to adopt ballot language for 3
the submission of this joint resolution to the voters of 4
this state, the official summary statement of this 5
resolution shall be as follows: 6
"Shall the Missouri Constitution be amended to 7
allow counties to freeze property tax 8
assessments for certain seniors?" 9