FIRSTREGULARSESSION
HOUSEJOINT
RESOLUTION NO.42
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVELUCAS.
1730H.01I DANARADEMANMILLER,ChiefClerk
JOINTRESOLUTION
SubmittingtothequalifiedvotersofMissourianamendmentrepealingSection6ofArticleX
oftheConstitutionofMissouri,andadoptingonenewsectioninlieuthereofrelating
toarealpropertytaxexemptionforcertainseniorcitizens.
BeitresolvedbytheHouseofRepresentatives,theSenateconcurringtherein:
ThatatthenextgeneralelectiontobeheldinthestateofMissouri,onTuesdaynext
2followingthefirstMondayinNovember,2026,orataspecialelectiontobecalledbythe
3governorforthatpurpose,thereisherebysubmittedtothequalifiedvotersofthisstate,for
4adoptionorrejection,thefollowingamendmenttoArticleXoftheConstitutionofthestateof
5Missouri:
SectionA.Section6,ArticleX,ConstitutionofMissouri,isrepealedandonenew
2sectionadoptedinlieuthereof,tobeknownasSection6,toreadasfollows:
Section6.1.(1)Allproperty,realandpersonal,ofthestate,countiesandother
2politicalsubdivisions,andnonprofitcemeteries,andallrealpropertyusedasahomesteadas
3definedbylawofanycitizenofthisstatewhoisaformerprisonerofwar,asdefinedbylaw,
4andwhohasatotalservice-connecteddisability,shallbeexemptfromtaxation;allpersonal
5propertyheldasindustrialinventories,includingrawmaterials,workinprogressandfinished
6workonhand,bymanufacturersandrefiners,andallpersonalpropertyheldasgoods,wares,
7merchandise,stockintradeorinventoryforresalebydistributors,wholesalers,orretail
8merchantsorestablishmentsshallbeexemptfromtaxation;andallproperty,realand
9personal,notheldforprivateorcorporateprofitandusedexclusivelyforreligiousworship,
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 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)(a)Forthepurposesofthissubdivision,an"age-qualifiedindividual"is
22definedasanindividualwhoissixty-fiveyearsofageorolder,isaresidentofthisstate,
23andhasbeenaresidentofthisstatefortenormoreconsecutiveyears.
24 (b)Noage-qualifiedindividualshallbesubjecttoorliableforanyrealproperty
25taxotherwiseleviedorimposedunderthelawsofthisstateforanytaxyearinwhichthe
26age-qualifiedindividualhasaMissouriadjustedgrossincomeofonehundredfifty
27thousanddollarsorless,oracombinedMissouriadjustedgrossincomeoftwohundred
28thousanddollarsorlessiftheage-qualifiedindividualismarried,regardlessoftheage
29ofsuchspouse.
30 (c)Therealpropertytaxexemptionprovidedunderparagraph(b)ofthis
31subdivisionshallextendtothespouseofanage-qualifiedindividualifthespouseisfifty-
32fiveyearsofageorolder,hasbeenaresidentofthisstatefortenormoreconsecutive
33years,andmaintainsthesameresidenceastheage-qualifiedindividual.
34 2.Allrevenueslostbecauseoftheexemptionofcertainpersonalpropertyof
35manufacturers,refiners,distributors,wholesalers,andretailmerchantsandestablishments
36shallbereplacedtoeachtaxingauthoritywithinacountyfromacountywidetaxhereby
37imposedonallpropertyinsubclass3ofclass1ineachcounty.Fortheyearinwhichthe
38exemptionbecomeseffective,thecountyclerkshallcalculatethetotalrevenuelostbyall
39taxingauthoritiesinthecountyandextenduponallpropertyinsubclass3ofclass1within
40thecounty,ataxattheratenecessarytoproducethatamount.Therateoftaxleviedineach
41countyaccordingtothissubsectionshallnotbeincreasedabovetheratefirstimposedand
42willstandleviedatthatrateunlesslaterreducedaccordingtotheprovisionsofsubsection3.
43Thecountycollectorshalldisbursetheproceedsaccordingtotherevenuelostbyeachtaxing
44authoritybecauseoftheexemptionofsuchpropertyinthatcounty.Restitutionofthe
45revenueslostbyanytaxingdistrictcontainedinmorethanonecountyshallbefromthe
46severalcountiesaccordingtotherevenuelostbecauseoftheexemptionofpropertyineach
HJR42 2 47county.Eachyearafterthefirstyearthereplacementtaxisimposed,theamountdistributed
48toeachtaxingauthorityinacountyshallbeincreasedordecreasedbyanamountequaltothe
49amountresultingfromthechangeinthatdistrict'stotalassessedvalueofpropertyinsubclass
503ofclass1atthecountywidereplacementtaxrate.Inordertoimplementtheprovisionsof
51thissubsection,thelimitssetinsection11(b)ofthisarticlemaybeexceeded,withoutvoter
52approval,ifnecessarytoalloweachcountylistedinsection11(b)tocomplywiththis
53subsection.
54 3.Anyincreaseinthetaxrateimposedpursuanttosubsection2ofthissectionshall
55bedecreasedifsuchdecreaseisapprovedbyamajorityofthevotersofthecountyvotingon
56suchdecrease.Adecreaseintheincreasedtaxrateimposedundersubsection2ofthissection
57maybesubmittedtothevotersofacountybythegoverningbodythereofuponitsownorder,
58ordinance,orresolutionandshallbesubmitteduponthepetitionofatleasteightpercentof
59thequalifiedvoterswhovotedintheimmediatelyprecedinggubernatorialelection.
60 4.Asusedinthissection,theterms"revenueslost"and"lostrevenues"shallmean
61thatrevenuewhicheachtaxingauthorityreceivedfromtheimpositionofatangiblepersonal
62propertytaxonallpersonalpropertyheldasindustrialinventories,includingrawmaterials,
63workinprogressandfinishedworkonhand,bymanufacturersandrefiners,andallpersonal
64propertyheldasgoods,wares,merchandise,stockintradeorinventoryforresaleby
65distributors,wholesalers,orretailmerchantsorestablishmentsinthelastfulltaxyear
66immediatelyprecedingtheeffectivedateoftheexemptionfromtaxationgrantedforsuch
67propertyundersubsection1ofthissection,andwhichwasnolongerreceivedaftersuch
68exemptionbecameeffective.
✔
HJR42 3