EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE JOINT RESOLUTION NO. 58
102ND GENERAL ASSEMBLY
INTRODUCED BY SENATOR LUETKEMEYER.
3794S.01I KRISTINA MARTIN, Secretary
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
property tax exemptions.
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. 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is repealed and one new section adopted in lieu thereof, to be 2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 o f war, as defined by law, and [who has 5
a total service-connected disability, ] all real property 6
used as a homestead as defined by law of any disabled 7
veteran shall be exempt from taxation; all personal property 8
held as industrial inventories, including raw materials, 9
work in progress and finished work on hand, by manufacturers 10 SJR 58 2
and refiners, and all personal property held as goods, 11
wares, merchandise, stock in trade or inventory for resale 12
by distributors, wholesalers, or retail merchants or 13
establishments shall be exempt from taxation; and all 14
property, real and personal, not held for private or 15
corporate profit and used exclusively for religious worship, 16
for schools and colleges, for purposes purely charitable, 17
for agricultural and horticultura l societies, or for 18
veterans' organizations may be exempted from taxation by 19
general law. In addition to the above, household goods, 20
furniture, wearing apparel and articles of personal use and 21
adornment owned and used by a person in his home or dwelli ng 22
place may be exempt from taxation by general law but any 23
such law may provide for approximate restitution to the 24
respective political subdivisions of revenues lost by reason 25
of the exemption. All laws exempting from taxation property 26
other than the property enumerated in this article, shall be 27
void. The provisions of this section exempting certain 28
personal property of manufacturers, refiners, distributors, 29
wholesalers, and retail merchants and establishments from 30
taxation shall become effectiv e, unless otherwise provided 31
by law, in each county on January 1 of the year in which 32
that county completes its first general reassessment as 33
defined by law. 34
2. All revenues lost because of the exemption of 35
certain personal property of manufactur ers, refiners, 36
distributors, wholesalers, and retail merchants and 37
establishments shall be replaced to each taxing authority 38
within a county from a countywide tax hereby imposed on all 39
property in subclass 3 of class 1 in each county. For the 40
year in which the exemption becomes effective, the county 41
clerk shall calculate the total revenue lost by all taxing 42 SJR 58 3
authorities in the county and extend upon all property in 43
subclass 3 of class 1 within the county, a tax at the rate 44
necessary to produce that amount. The rate of tax levied in 45
each county according to this subsection shall not be 46
increased above the rate first imposed and will stand levied 47
at that rate unless later reduced according to the 48
provisions of subsection 3. The county collector shall 49
disburse the proceeds according to the revenue lost by each 50
taxing authority because of the exemption of such property 51
in that county. Restitution of the revenues lost by any 52
taxing district contained in more than one county shall be 53
from the several counties according to the revenue lost 54
because of the exemption of property in each county. Each 55
year after the first year the replacement tax is imposed, 56
the amount distributed to each taxing authority in a county 57
shall be increased or decreas ed by an amount equal to the 58
amount resulting from the change in that district's total 59
assessed value of property in subclass 3 of class 1 at the 60
countywide replacement tax rate. In order to implement the 61
provisions of this subsection, the limits set in section 62
11(b) of this article may be exceeded, without voter 63
approval, if necessary to allow each county listed in 64
section 11(b) to comply with this subsection. 65
3. Any increase in the tax rate imposed pursuant to 66
subsection 2 of this section s hall be decreased if such 67
decrease is approved by a majority of the voters of the 68
county voting on such decrease. A decrease in the increased 69
tax rate imposed under subsection 2 of this section may be 70
submitted to the voters of a county by the governi ng body 71
thereof upon its own order, ordinance, or resolution and 72
shall be submitted upon the petition of at least eight 73 SJR 58 4
percent of the qualified voters who voted in the immediately 74
preceding gubernatorial election. 75
4. (1) As used in this section , the terms "revenues 76
lost" and "lost revenues" shall mean that revenue which each 77
taxing authority received from the imposition of a tangible 78
personal property tax on all personal property held as 79
industrial inventories, including raw materials, work in 80
progress and finished work on hand, by manufacturers and 81
refiners, and all personal property held as goods, wares, 82
merchandise, stock in trade or inventory for resale by 83
distributors, wholesalers, or retail merchants or 84
establishments in the last f ull tax year immediately 85
preceding the effective date of the exemption from taxation 86
granted for such property under subsection 1 of this 87
section, and which was no longer received after such 88
exemption became effective. 89
(2) As used in this section , the term "disabled 90
veteran" shall mean an individual who: 91
(a) Is a resident of this state; 92
(b) Has been separated under honorable conditions from 93
active service in: 94
a. Any branch of the Armed Forces of the United States; 95
b. Any reserve component of the Armed Forces of the 96
United States; 97
c. The National Guard of this state as defined in 32 98
U.S.C. Section 101, as amended; or 99
d. Any defense force of this state as described in 32 100
U.S.C. Section 109, as amended; and 101
(c) Has been certified by the United States Department 102
of Veterans Affairs or its successor agency to be in receipt 103
of disability compensation at the one hundred percent rate 104
as a result of a service -connected disability claim allowed 105 SJR 58 5
by the United States Department of Veterans Affairs, with 106
such disability being permanent and sustained through 107
military action or accident or resulting from disease 108
contracted while in such active service. 109
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
exempt veterans of the Armed Forces with a total 8
service-connected disability from property tax 9
on the veteran's real property?" 10