FIRSTREGULARSESSION
HOUSEJOINT
RESOLUTION NO.22
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEMAYHEW.
0520H.01I DANARADEMANMILLER,ChiefClerk
JOINTRESOLUTION
SubmittingtothequalifiedvotersofMissourianamendmentrepealingSections6,17,18,
and18(e)ofArticleXoftheConstitutionofMissouri,andadoptingfivenewsections
inlieuthereofrelatingtotaxation.
BeitresolvedbytheHouseofRepresentatives,theSenateconcurringtherein:
ThatatthenextgeneralelectiontobeheldinthestateofMissouri,onTuesdaynext
2followingthefirstMondayinNovember,2026,orataspecialelectiontobecalledbythe
3governorforthatpurpose,thereisherebysubmittedtothequalifiedvotersofthisstate,for
4adoptionorrejection,thefollowingamendmenttoArticleXoftheConstitutionofthestateof
5Missouri:
SectionA.Sections6,17,18,and18(e),ArticleX,ConstitutionofMissouri,are
2repealedandfivenewsectionsadoptedinlieuthereof,tobeknownasSections6,17,18,18
3(e),and27,toreadasfollows:
Section6.1.Allproperty,realandpersonal,ofthestate,countiesandotherpolitical
2subdivisions,andnonprofitcemeteries,andallrealpropertyusedasahomesteadasdefined
3bylawofanycitizenofthisstatewhoisaformerprisonerofwar,asdefinedbylaw,andwho
4hasatotalservice-connecteddisability,shallbeexemptfromtaxation;allpersonalproperty
5heldasindustrialinventories,includingrawmaterials,workinprogressandfinishedworkon
6hand,bymanufacturersandrefiners,andallpersonalpropertyheldasgoods,wares,
7merchandise,stockintradeorinventoryforresalebydistributors,wholesalers,orretail
8merchantsorestablishmentsshallbeexemptfromtaxation;andallproperty,realand
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9personal,notheldforprivateorcorporateprofitandusedexclusivelyforreligiousworship,
10forschoolsandcolleges,forpurposespurelycharitable,foragriculturalandhorticultural
11societies,orforveterans'organizationsmaybeexemptedfromtaxationbygenerallaw.In
12additiontotheabove,householdgoods,furniture,wearingapparelandarticlesofpersonaluse
13andadornmentownedandusedbyapersoninhishomeordwellingplacemaybeexempt
14fromtaxationbygenerallawbutanysuchlawmayprovideforapproximaterestitutiontothe
15respectivepoliticalsubdivisionsofrevenueslostbyreasonoftheexemption.Alllaws
16exemptingfromtaxationpropertyotherthanthepropertyenumeratedinthisarticle,shallbe
17void.Theprovisionsofthissectionexemptingcertainpersonalpropertyofmanufacturers,
18refiners,distributors,wholesalers,andretailmerchantsandestablishmentsfromtaxationshall
19becomeeffective,unlessotherwiseprovidedbylaw,ineachcountyonJanuary1oftheyear
20inwhichthatcountycompletesitsfirstgeneralreassessmentasdefinedbylaw.
21 2.Allrevenueslostbecauseoftheexemptionofcertainpersonalpropertyof
22manufacturers,refiners,distributors,wholesalers,andretailmerchantsandestablishments
23shallbereplacedtoeachtaxingauthoritywithinacountyfromacountywidetaxhereby
24imposedonallpropertyinsubclass3ofclass1ineachcounty.Fortheyearinwhichthe
25exemptionbecomeseffective,thecountyclerkshallcalculatethetotalrevenuelostbyall
26taxingauthoritiesinthecountyandextenduponallpropertyinsubclass3ofclass1within
27thecounty,ataxattheratenecessarytoproducethatamount.Therateoftaxleviedineach
28countyaccordingtothissubsectionshallnotbeincreasedabovetheratefirstimposedand
29willstandleviedatthatrateunlesslaterreducedaccordingtotheprovisionsofsubsection3.
30Thecountycollectorshalldisbursetheproceedsaccordingtotherevenuelostbyeachtaxing
31authoritybecauseoftheexemptionofsuchpropertyinthatcounty.Restitutionofthe
32revenueslostbyanytaxingdistrictcontainedinmorethanonecountyshallbefromthe
33severalcountiesaccordingtotherevenuelostbecauseoftheexemptionofpropertyineach
34county.Eachyearafterthefirstyearthereplacementtaxisimposed,theamountdistributed
35toeachtaxingauthorityinacountyshallbeincreasedordecreasedbyanamountequaltothe
36amountresultingfromthechangeinthatdistrict'stotalassessedvalueofpropertyinsubclass
373ofclass1atthecountywidereplacementtaxrate.Inordertoimplementtheprovisionsof
38thissubsection,thelimitssetinsection11(b)ofthisarticlemaybeexceeded,withoutvoter
39approval,ifnecessarytoalloweachcountylistedinsection11(b)tocomplywiththis
40subsection.
41 3.Anyincreaseinthetaxrateimposedpursuanttosubsection2ofthissectionshall
42bedecreasedifsuchdecreaseisapprovedbyamajorityofthevotersofthecountyvotingon
43suchdecreaseorbytheelectedgoverningbodyofthecountyasprovidedbytherules
44andproceduresofsuchcounty.Theprovisionsofsection22ofthisarticleshallapplyto
45thetaxlevyimposedundersubsection2ofthissection. Adecreaseintheincreasedtax
HJR22 2 46rateimposedundersubsection2ofthissectionmaybesubmittedtothevotersofacountyby
47thegoverningbodythereofuponitsownorder,ordinance,orresolutionandshallbe
48submitteduponthepetitionofatleasteightpercentofthequalifiedvoterswhovotedinthe
49immediatelyprecedinggubernatorialelection.
50 4.Asusedinthissection,theterms"revenueslost"and"lostrevenues"shallmean
51thatrevenuewhicheachtaxingauthorityreceivedfromtheimpositionofatangiblepersonal
52propertytaxonallpersonalpropertyheldasindustrialinventories,includingrawmaterials,
53workinprogressandfinishedworkonhand,bymanufacturersandrefiners,andallpersonal
54propertyheldasgoods,wares,merchandise,stockintradeorinventoryforresaleby
55distributors,wholesalers,orretailmerchantsorestablishmentsinthelastfulltaxyear
56immediatelyprecedingtheeffectivedateoftheexemptionfromtaxationgrantedforsuch
57propertyundersubsection1ofthissection,andwhichwasnolongerreceivedaftersuch
58exemptionbecameeffective.
Section17.Asusedinsections16through24ofArticleX:
2 (1)"Totalstaterevenues"includesallgeneralandspecialrevenues,licenseandfees,
3excludingfederalfunds,asdefinedinthebudgetmessageofthegovernor[forfiscalyear
41980-1981]. Totalstaterevenuesshallexcludetheamountofanycreditsbasedonactualtax
5liabilitiesortheimputedtaxcomponentsofrentalpayments,butshallincludetheamountof
6anycreditsnotrelatedtoactualtaxliabilities.
7 (2)"PersonalincomeofMissouri"isthetotalincomereceivedbypersonsinMissouri
8fromallsources,asdefinedandofficiallyreportedbytheUnitedStatesDepartmentof
9Commerceoritssuccessoragency.
10 (3)"Generalpricelevel"meanstheConsumerPriceIndexforAllUrbanConsumers
11fortheUnitedStates,oritssuccessorpublications,asdefinedandofficiallyreportedbythe
12UnitedStatesDepartmentofLabor,oritssuccessoragency.
Section18.(a)Thereisherebyestablishedalimitonthetotalamountoftaxeswhich
2maybeimposedbythegeneralassemblyinanyfiscalyearonthetaxpayersofthisstate.
3Effectivewithfiscalyear[1981-1982] 2027-2028, andforeachfiscalyearthereafter,the
4generalassemblyshallnotimposetaxesofanykindwhich,togetherwithallotherrevenues
5ofthestate,federalfundsexcluded,exceedtherevenuelimitestablishedinthissection.The
6revenuelimitshallbecalculatedforeachfiscalyearandshallbeequaltotheproductofthe
7ratiooftotalstaterevenuesinthepreviousfiscalyear[1980-1981] dividedbythepersonal
8incomeofMissouriinthecalendaryear[1979] priortothepreviousfiscalyearmultiplied
9bythepersonalincomeofMissouriineitherthecalendaryearpriortothecalendaryearin
10whichappropriationsforthefiscalyearforwhichthecalculationisbeingmade,orthe
11averageofpersonalincomeofMissouriinthepreviousthreecalendaryears,whicheveris
12greater.
HJR22 3 13 (b)Foranyfiscalyearintheeventthattotalstaterevenuesexceedtherevenuelimit
14establishedinthissectionbyonepercentormore,theexcessrevenuesshallberefundedpro
15ratabasedontheliabilityreportedontheMissouristateincometax(oritssuccessortaxor
16taxes)annualreturnsfiledfollowingthecloseofsuchfiscalyear.Iftheexcessislessthan
17onepercent,thisexcessshallbetransferredtothegeneralrevenuefund.
18 (c)Therevenuelimitationestablishedinthissectionshallnotapplytotaxesimposed
19forthepaymentofprincipalandinterestonbonds,approvedbythevotersandauthorized
20undertheprovisionsofthisconstitution.
21 (d)Ifresponsibilityforfundingaprogramorprogramsistransferredfromonelevel
22ofgovernmenttoanother,asaconsequenceofconstitutionalamendment,thestaterevenue
23andspendinglimitsmaybeadjustedtoaccommodatesuchchange,providedthatthetotal
24revenueauthorizedforcollectionbybothstateandlocalgovernmentsdoesnotexceedthat
25amountwhichwouldhavebeenauthorizedwithoutsuchchange.
Section18(e).1.Inadditiontotherevenuelimitimposedbysection18ofthisarticle,
2thegeneralassemblyinanyfiscalyearshallnotincreasetaxesorfeeswithoutvoterapproval
3that[intotalproducenewannual] increasetotalstaterevenues[greater] bymorethaneither
4fiftymilliondollarsadjustedannuallybythepercentagechangeinthepersonalincomeof
5Missouriforthesecondpreviousfiscalyear,oronepercentoftotalstaterevenuesforthe
6secondfiscalyearpriortothegeneralassembly'saction,whicheverisless.Intheeventthat
7anindividualorseriesoftaxorfeeincreasesexceedtheceilingestablishedinthissubsection,
8thetaxesorfeesshallbesubmittedbythegeneralassemblytoapublicvotestartingwiththe
9largestincreaseinthegivenyear,andincludingallincreasesindescendingorder,untilthe
10aggregateoftheremainingincreasesanddecreasesislessthantheceilingprovidedinthis
11subsection.
12 2.[Theterm"newannualrevenues"meansthenetincreaseinannualrevenues
13producedbythetotalofalltaxorfeeincreasesenactedbythegeneralassemblyinafiscal
14year,lessapplicablerefundsandlessallcontemporaneouslyoccurringtaxorfeereductionsin
15thatsamefiscalyear,andshallnotincludeinterestearningsontheproceedsofthetaxorfee
16increase.] Forpurposesofthiscalculation,"enactedbythegeneralassembly"shallinclude
17anyandallbillsthataretrulyagreedtoandfinallypassedwithinthatfiscalyear,exceptbills
18vetoedbythegovernorandnotoverriddenbythegeneralassembly.Eachindividualtaxor
19feeincreaseshallbemeasuredbythe[estimatednewannual] increaseintotalstaterevenues
20collectedduringthefirstfiscalyear[thatitisfullyeffective] followingenactment. Theterm
21"increasetaxesorfees"meansanylaworlawspassedbythegeneralassemblyafterthe
22effectivedateofthissectionthatincreasetherateofanexistingtaxorfee,imposeanewtax
23orfee,orbroadenthescopeofataxorfeetoincludeadditionalclassofproperty,activity,or
24income,butshallnotincludetheextensionofanexistingtaxorfeewhichwassettoexpire.
HJR22 4 25 3.Intheeventofanemergency,thegeneralassemblymayincreasetaxes,licensesor
26feesforoneyearbeyondthelimitinthissubsectionunderthesameprocedurespecifiedin
27section19ofthisarticle.
28 4.Compliancewiththelimitinthissectionshallbemeasuredbycalculatingthe
29[aggregateactualnewannual] increaseintotalstaterevenuesproducedbyeachindividual
30taxorfeechangeinthefirstfiscalyear[thateachindividualtaxorfeechangeisfully
31effective] followingenactment.Ifataxorfeechangeistobeimplementedovermultiple
32years,theincreaseintotalstaterevenuesfromthefirstfiscalyearfollowingenactment
33shallbeusedtoextrapolatethetotalincreaseinrevenuesoncefullyimplemented,and
34thisresultshallbeusedforthecompliancemeasurementfortheyearthegeneral
35assemblyapprovedthetaxorfeeincrease.
36 5.Anytaxpayerorstatewideelectedofficialmaybringanactionundertheprovisions
37ofsection23ofthisarticletoenforcecompliancewiththeprovisionsofthissection.The
38Missourisupremecourtshallhaveoriginaljurisdictiontohearanychallengebroughtbyany
39statewideelectedofficialtoenforcethissection.Insuchenforcementactions,thecourtshall
40invalidatethetaxesandfeeswhichshouldhavereceivedapublicvoteasdefinedin
41subsection1ofthissection.Thecourtshallorderremediesoftheamountofrevenue
42collectedinexcessofthelimitinthissubsectionasthecourtfindsappropriateinorderto
43allowsuchexcessamountstoberefundedortoreducetaxesand/orfeesinthefuturetooffset
44theexcessmoniescollected.
Section27.1.Forthepurposesofthissection,a"taxincrease"isanyincreasein
2ataxrateorincreaseinthepersonsoritemssubjecttotax.However,theterm"tax
3increase"shallnotincludeanychangeinthepersonsoritemssubjecttotaxbecauseofa
4changein,thecreationof,ortheeliminationofataxcredit,deduction,subtraction,or
5exemption.
6 2.Notaximposedbystatestatuteortaxincreaseimposedbystatestatuteshall
7gointoeffectorcontinueineffectifotherwisesettoexpirewithoutpriorapprovalata
8statewidegeneralelection,asdefinedbystatelaw.
9 3.Notwithstandinganyotherprovisionofthisconstitution,nostatefundsshall
10beexpendedwithoutfirstbeingappropriatedbythegeneralassembly.
11 4.(1)Notwithstandinganyotherprovisionofthisconstitutiontothecontrary,
12thesecretaryofstateshallsubmittothequalifiedvotersofthisstateatthegeneral
13electionheldin2028,orataspecialelectiontobecalledbythegovernorforsuch
14purpose,aquestiontoterminateeachtaximposedinthisconstitution.
15 (2)Thequestionsubmittedshallbeinthefollowingform:
HJR22 5 16 "Shallthetaxesimposedin______(listtheArticlesandSections
17 imposingatax)ofthisConstitutionexpire?".
18 (3)Ifamajorityofthevotescastonthequestionbythequalifiedvotersvoting
19thereonareinfavorofthequestion,thelistedtaxesshallexpireattheendofthesecond
20fiscalyearaftertheelectionwasheld.Ifamajorityofthevotescastonthequestionby
21thequalifiedvotersvotingthereonareopposedtothequestion,thelistedtaxesshallnot
22expireandshallremaineffectiveunlessanduntilthequestionisresubmittedunderthis
23subsectiontothequalifiedvotersofthestateandsuchquestionisapprovedbya
24majorityofthequalifiedvotersofthestatevotingonthequestion.
25 (4)Ifthequestionsubmittedunderthissubsectionisrejectedbythequalified
26voters,thesecretaryofstateshallresubmitthequestionatthegeneralelectionevery
27fouryearsthereafteruntiltheterminationofsuchtaxesisapprovedasprovidedinthis
28subsection.
âś”
HJR22 6