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is repealed and one new section adopted in lieu thereof, to be 2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