Missouri 2023 Regular Session

Missouri Senate Bill SJR21

Introduced
1/4/23  
Refer
1/19/23  
Refer
2/2/23  
Refer
3/28/23  
Engrossed
4/6/23  
Refer
4/11/23  
Report Pass
4/27/23  
Refer
5/1/23  
Report Pass
5/10/23  

Caption

Authorizes counties to freeze the real property assessed values of certain senior citizens

Impact

The passage of SJR21 is expected to have a significant impact on state laws pertaining to property taxes. By allowing local governments to freeze property tax assessments, the bill will grant counties and cities the authority to provide financial relief directly to senior citizens, thereby addressing concerns of affordability and housing stability for aging residents. This measure is particularly relevant given the rising property values and associated tax burdens many seniors face, which can often lead to financial distress or even displacement from their long-term homes. Additionally, local governments may have the flexibility to determine income requirements for applicants, allowing for tailored approaches based on their communities' needs.

Summary

SJR21 is a joint resolution aimed at amending Article X of the Constitution of Missouri to allow counties to freeze property tax assessments for individuals aged sixty-five and older. The resolution intends to provide relief to seniors facing increasing property tax valuations by mandating that, under certain conditions, their assessed property values will not increase as long as the governing body of their county or city approves such an exemption. If enacted, this initiative will become effective on January 1, 2025, underlining a commitment to support the financial stability of older residents in the state.

Sentiment

The sentiment surrounding SJR21 appears to be positive among its proponents, who view it as a crucial step in supporting the aging population. Advocates highlight the importance of easing the financial burden on seniors, indicating that such measures align with broader objectives of protecting vulnerable demographics. However, while support is strong among advocates, there is potential for contention regarding the fiscal implications for local governments, as freezing property assessments may limit revenue growth for essential services.

Contention

While there is general agreement on the need to support seniors, there are potential points of contention regarding the implementation of SJR21. Critics may express concerns regarding the impact on local budgets if property tax revenues decrease due to frozen assessments, potentially leading to funding shortfalls for vital community services. Additionally, the requirement for local government approval for exemptions raises questions about unequal accessibility based on geographical disparities in governance practices and priorities. Furthermore, any accompanying income requirements could create additional barriers for some seniors to qualify for these exemptions, further complicating the intended benefits of the measure.

Companion Bills

No companion bills found.

Previously Filed As

MO SJR41

Authorizes counties to freeze the real property assessed values of certain senior citizens

MO SJR66

Authorizes a property tax exemption for certain senior citizens

MO HJR27

Authorizes counties to freeze the real property assessed values of certain senior citizens

MO SB715

Authorizes a property tax credit for certain senior citizens

MO SB689

Authorizes certain senior citizens to defer property taxes

MO SB915

Authorizes certain senior citizens to defer property taxes

MO SJR40

Places limits on increases of the assessment of certain properties

MO SJR43

Places limits on increases of the assessment of certain properties

MO HB1253

Provide property assessment freeze and reduction of property assessment for certain seniors, and to revise qualifications for a property tax exemption.

MO H1025

Assessed Value Freeze of Homestead Property

Similar Bills

No similar bills found.