Missouri 2023 Regular Session

Missouri Senate Bill SJR26 Compare Versions

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Old	New	Differences
1	1
2	2	FIRST REGULAR SESSION
3	3	[TRULY AGREED TO AND FINALLY PASSED ]
4	4	SENATE JOINT RESOLUTION NO. 26
5	5	102ND GENERAL ASSEMBLY
6	6	2023
7	7	1079S.01T
8	8	JOINT RESOLUTION
9	9	Submitting to the qualified voters of Missouri, an amendment repealing section 6 of article X of
10	10	the Constitution of Missouri, and adopting one new section in lieu thereof relating to a
11	11	property tax exemption for certain child care facilities.
12	12
13	13	Be it resolved by the Senate, the House of Representatives concurring therein:
14	14	That at the next general election to be held in the 1
15	15	state of Missouri, on Tuesday next following the first Monday 2
16	16	in November, 2024, or at a special election to be call ed by 3
17	17	the governor for that purpose, there is hereby submitted to 4
18	18	the qualified voters of this state, for adoption or 5
19	19	rejection, the following amendment to article X of the 6
20	20	Constitution of the state of Missouri:7
21	21	Section A. Section 6, article X, Constitution of Missouri, 1
22	22	is repealed and one new section adopted in lieu thereof, to be 2
23	23	known as section 6, to read as follows:3
24	24	Section 6. 1. All property, real and personal, of the 1
25	25	state, counties and other political subdivisions, and 2
26	26	nonprofit cemeteries, and all real property used as a 3
27	27	homestead as defined by law of any citizen of this state who 4
28	28	is a former prisoner of war, as defined by law, and who has 5
29	29	a total service-connected disability, shall be exempt from 6
30	30	taxation; all personal property held as industrial 7
31	31	inventories, including raw materials, work in progress and 8
32	32	finished work on hand, by manufacturers and refiners, and 9
33	33	all personal property held as goods, wares, merchandise, 10 SJR 26 2
34	34	stock in trade or inventory for resale by distribu tors, 11
35	35	wholesalers, or retail merchants or establishments shall be 12
36	36	exempt from taxation; and all property, real and personal, 13
37	37	not held for private or corporate profit and used 14
38	38	exclusively for religious worship, for schools and colleges, 15
39	39	for purposes purely charitable, for agricultural and 16
40	40	horticultural societies, or for veterans' organizations may 17
41	41	be exempted from taxation by general law. In addition to 18
42	42	the above, household goods, furniture, wearing apparel and 19
43	43	articles of personal use and adornmen t owned and used by a 20
44	44	person in his home or dwelling place may be exempt from 21
45	45	taxation by general law but any such law may provide for 22
46	46	approximate restitution to the respective political 23
47	47	subdivisions of revenues lost by reason of the exemption. 24
48	48	All laws exempting from taxation property other than the 25
49	49	property enumerated in this article, shall be void. The 26
50	50	provisions of this section exempting certain personal 27
51	51	property of manufacturers, refiners, distributors, 28
52	52	wholesalers, and retail merchants and establishments from 29
53	53	taxation shall become effective, unless otherwise provided 30
54	54	by law, in each county on January 1 of the year in which 31
55	55	that county completes its first general reassessment as 32
56	56	defined by law. 33
57	57	2. All revenues lost because of the ex emption of 34
58	58	certain personal property of manufacturers, refiners, 35
59	59	distributors, wholesalers, and retail merchants and 36
60	60	establishments shall be replaced to each taxing authority 37
61	61	within a county from a countywide tax hereby imposed on all 38
62	62	property in subclass 3 of class 1 in each county. For the 39
63	63	year in which the exemption becomes effective, the county 40
64	64	clerk shall calculate the total revenue lost by all taxing 41
65	65	authorities in the county and extend upon all property in 42 SJR 26 3
66	66	subclass 3 of class 1 within the c ounty, a tax at the rate 43
67	67	necessary to produce that amount. The rate of tax levied in 44
68	68	each county according to this subsection shall not be 45
69	69	increased above the rate first imposed and will stand levied 46
70	70	at that rate unless later reduced according to the 47
71	71	provisions of subsection 3. The county collector shall 48
72	72	disburse the proceeds according to the revenue lost by each 49
73	73	taxing authority because of the exemption of such property 50
74	74	in that county. Restitution of the revenues lost by any 51
75	75	taxing district contained in more than one county shall be 52
76	76	from the several counties according to the revenue lost 53
77	77	because of the exemption of property in each county. Each 54
78	78	year after the first year the replacement tax is imposed, 55
79	79	the amount distributed to each taxing a uthority in a county 56
80	80	shall be increased or decreased by an amount equal to the 57
81	81	amount resulting from the change in that district's total 58
82	82	assessed value of property in subclass 3 of class 1 at the 59
83	83	countywide replacement tax rate. In order to implement the 60
84	84	provisions of this subsection, the limits set in section 61
85	85	11(b) of this article may be exceeded, without voter 62
86	86	approval, if necessary to allow each county listed in 63
87	87	section 11(b) to comply with this subsection. 64
88	88	3. Any increase in the tax rate imposed pursuant to 65
89	89	subsection 2 of this section shall be decreased if such 66
90	90	decrease is approved by a majority of the voters of the 67
91	91	county voting on such decrease. A decrease in the increased 68
92	92	tax rate imposed under subsection 2 of this section may be 69
93	93	submitted to the voters of a county by the governing body 70
94	94	thereof upon its own order, ordinance, or resolution and 71
95	95	shall be submitted upon the petition of at least eight 72
96	96	percent of the qualified voters who voted in the immediately 73
97	97	preceding gubernator ial election. 74 SJR 26 4
98	98	4. As used in this section, the terms "revenues lost" 75
99	99	and "lost revenues" shall mean that revenue which each 76
100	100	taxing authority received from the imposition of a tangible 77
101	101	personal property tax on all personal property held as 78
102	102	industrial inventories, including raw materials, work in 79
103	103	progress and finished work on hand, by manufacturers and 80
104	104	refiners, and all personal property held as goods, wares, 81
105	105	merchandise, stock in trade or inventory for resale by 82
106	106	distributors, wholesalers, or ret ail merchants or 83
107	107	establishments in the last full tax year immediately 84
108	108	preceding the effective date of the exemption from taxation 85
109	109	granted for such property under subsection 1 of this 86
110	110	section, and which was no longer received after such 87
111	111	exemption became effective. 88
112	112	5. Because the availability of childcare supports the 89
113	113	well-being of children, families, the workforce, and society 90
114	114	as a whole, all property, real and personal, used primarily 91
115	115	for the care of a child outside of his or her home may be 92
116	116	exempted from taxation by general law. If a portion of the 93
117	117	property of an individual or a for profit or nonprofit 94
118	118	corporation, organization, or association is used for such 95
119	119	childcare, an assessing authority may be authorized by 96
120	120	general law to exempt f rom the assessment, levy, and 97
121	121	collection of taxes such portion of the property of such 98
122	122	individual, corporation, organization, or association that 99
123	123	is used primarily for such childcare. 100
124	124	Section B. Pursuant to chapter 116, and other 1
125	125	applicable constitutional provisions and laws of this state 2
126	126	allowing the general assembly to adopt ballot language for 3
127	127	the submission of this joint resolution to the voters of 4
128	128	this state, the official summary statement of this 5
129	129	resolution shall be as foll ows: 6 SJR 26 5
130	130	"Shall the Missouri Constitution be amended to 7
131	131	allow places where individuals, corporations, 8
132	132	organizations, and associations provide 9
133	133	childcare outside of the child's home to be 10
134	134	exempt from property tax? This is intended to 11
135	135	make childcare more av ailable, which would 12
136	136	support the well-being of children, families, 13
137	137	the workforce, and society as a whole." 14
138	138	