Missouri 2023 Regular Session

Missouri Senate Bill SJR35

Introduced
1/4/23  
Refer
1/19/23  
Refer
3/22/23  
Engrossed
3/30/23  
Refer
4/3/23  
Report Pass
4/19/23  

Caption

Modifies provisions relating to property taxes

Impact

If passed, SJR35 would repeal existing provisions pertaining to property tax exemptions and replace them with new rules that specifically define which properties are exempt from taxation. This could lead to significant changes in how property taxes are administered in Missouri, particularly in terms of what industries benefit from tax exemptions. Furthermore, the bill addresses the issue of revenue replacement for local governments, ensuring that losses incurred from these exemptions can be recuperated through adjusted taxing rates as necessary.

Summary

SJR35, introduced by Senator Schroer, proposes an amendment to the Missouri Constitution related to property taxes, aiming to exempt specific types of personal property from taxation. The key constituents affected include industrial inventories, goods held for resale by various merchant types, and properties used by veterans with disabilities. An important component of the amendment is its intention to ensure that counties can replace revenue lost due to these exemptions through a countywide tax on property that falls within certain classifications. This is pivotal in maintaining fiscal balance within taxing authorities across the state.

Sentiment

The sentiment around SJR35 is expected to be divisive. Supporters argue that the exemption for manufacturers and other businesses is essential for economic growth and job creation, particularly in a post-pandemic recovery phase. On the other hand, there may be concerns from fiscal conservatives or those worried about potential revenue impacts on local governments. The discussions leading up to the voting reveal a considerable interest in balancing fiscal responsibility with supporting industries crucial to the state’s economy.

Contention

One of the notable points of contention surrounding SJR35 is the potential impact on local government budgets, as exemptions could lead to funding deficits for services that depend on property tax revenue. Additionally, the method by which these exemptions will be replaced could spark debate over fairness and efficacy in tax distribution. The requirement for voter approval to decrease any raised tax rates also raises questions about community engagement and democratic processes in local governance.

Companion Bills

No companion bills found.

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