Missouri 2024 Regular Session

Missouri Senate Bill SJR66

Introduced
1/3/24  

Caption

Authorizes a property tax exemption for certain senior citizens

Impact

If enacted, the new section will significantly alter the existing framework for property taxation in Missouri. Exempting property belonging to senior citizens from taxation would mean a loss of revenue for local governments, which traditionally rely on property taxes to fund public services such as education, infrastructure, and public safety. To address this shortfall, SJR66 includes a provision for a countywide tax that would compensate local taxing authorities for revenues lost due to the exemption. The formula for restitution is intended to provide a balance between aiding senior citizens and maintaining essential services funded by local taxes.

Summary

SJR66 is a Senate Joint Resolution from the 102nd General Assembly introduced by Senator Washington, proposing an amendment to the Missouri Constitution. The resolution aims to repeal section 6 of article X and adopt a new section providing property tax exemptions for certain senior citizens aged 65 and older, as well as other specified categories such as former prisoners of war with service-connected disabilities. This measure is intended to provide financial relief to older residents who may be on fixed incomes and struggling with property taxes, thereby potentially easing their financial burden and enhancing their quality of life.

Contention

The amendment, while beneficial for many older residents, does raise points of contention. Opponents may argue that a blanket exemption could unfavorably impact younger taxpayers who might bear an increased burden to make up the revenue shortfall. Additionally, concerns about the fairness of tax policy and the potential for misuse of the exemption provisions could be highlighted. Discussions will likely focus on the implications of shifting the tax burden among different demographics and the state's ability to sustain public services amidst changes to its tax structure.

Companion Bills

No companion bills found.

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