| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEJOINT |
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| 3 | 3 | | RESOLUTION NO.42 |
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| 4 | 4 | | 103RDGENERALASSEMBLY |
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| 5 | 5 | | INTRODUCEDBYREPRESENTATIVELUCAS. |
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| 6 | 6 | | 1730H.01I DANARADEMANMILLER,ChiefClerk |
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| 7 | 7 | | JOINTRESOLUTION |
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| 8 | 8 | | SubmittingtothequalifiedvotersofMissourianamendmentrepealingSection6ofArticleX |
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| 9 | 9 | | oftheConstitutionofMissouri,andadoptingonenewsectioninlieuthereofrelating |
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| 10 | 10 | | toarealpropertytaxexemptionforcertainseniorcitizens. |
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| 11 | 11 | | BeitresolvedbytheHouseofRepresentatives,theSenateconcurringtherein: |
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| 12 | 12 | | ThatatthenextgeneralelectiontobeheldinthestateofMissouri,onTuesdaynext |
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| 13 | 13 | | 2followingthefirstMondayinNovember,2026,orataspecialelectiontobecalledbythe |
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| 14 | 14 | | 3governorforthatpurpose,thereisherebysubmittedtothequalifiedvotersofthisstate,for |
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| 15 | 15 | | 4adoptionorrejection,thefollowingamendmenttoArticleXoftheConstitutionofthestateof |
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| 16 | 16 | | 5Missouri: |
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| 17 | 17 | | SectionA.Section6,ArticleX,ConstitutionofMissouri,isrepealedandonenew |
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| 18 | 18 | | 2sectionadoptedinlieuthereof,tobeknownasSection6,toreadasfollows: |
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| 19 | 19 | | Section6.1.(1)Allproperty,realandpersonal,ofthestate,countiesandother |
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| 20 | 20 | | 2politicalsubdivisions,andnonprofitcemeteries,andallrealpropertyusedasahomesteadas |
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| 21 | 21 | | 3definedbylawofanycitizenofthisstatewhoisaformerprisonerofwar,asdefinedbylaw, |
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| 22 | 22 | | 4andwhohasatotalservice-connecteddisability,shallbeexemptfromtaxation;allpersonal |
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| 23 | 23 | | 5propertyheldasindustrialinventories,includingrawmaterials,workinprogressandfinished |
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| 24 | 24 | | 6workonhand,bymanufacturersandrefiners,andallpersonalpropertyheldasgoods,wares, |
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| 25 | 25 | | 7merchandise,stockintradeorinventoryforresalebydistributors,wholesalers,orretail |
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| 26 | 26 | | 8merchantsorestablishmentsshallbeexemptfromtaxation;andallproperty,realand |
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| 27 | 27 | | 9personal,notheldforprivateorcorporateprofitandusedexclusivelyforreligiousworship, |
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| 28 | 28 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 29 | 29 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 10forschoolsandcolleges,forpurposespurelycharitable,foragriculturalandhorticultural |
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| 30 | 30 | | 11societies,orforveterans'organizationsmaybeexemptedfromtaxationbygenerallaw.In |
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| 31 | 31 | | 12additiontotheabove,householdgoods,furniture,wearingapparelandarticlesofpersonaluse |
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| 32 | 32 | | 13andadornmentownedandusedbyapersoninhishomeordwellingplacemaybeexempt |
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| 33 | 33 | | 14fromtaxationbygenerallawbutanysuchlawmayprovideforapproximaterestitutiontothe |
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| 34 | 34 | | 15respectivepoliticalsubdivisionsofrevenueslostbyreasonoftheexemption.Alllaws |
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| 35 | 35 | | 16exemptingfromtaxationpropertyotherthanthepropertyenumeratedinthisarticle,shallbe |
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| 36 | 36 | | 17void.Theprovisionsofthissectionexemptingcertainpersonalpropertyofmanufacturers, |
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| 37 | 37 | | 18refiners,distributors,wholesalers,andretailmerchantsandestablishmentsfromtaxationshall |
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| 38 | 38 | | 19becomeeffective,unlessotherwiseprovidedbylaw,ineachcountyonJanuary1oftheyear |
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| 39 | 39 | | 20inwhichthatcountycompletesitsfirstgeneralreassessmentasdefinedbylaw. |
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| 40 | 40 | | 21 (2)(a)Forthepurposesofthissubdivision,an"age-qualifiedindividual"is |
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| 41 | 41 | | 22definedasanindividualwhoissixty-fiveyearsofageorolder,isaresidentofthisstate, |
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| 42 | 42 | | 23andhasbeenaresidentofthisstatefortenormoreconsecutiveyears. |
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| 43 | 43 | | 24 (b)Noage-qualifiedindividualshallbesubjecttoorliableforanyrealproperty |
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| 44 | 44 | | 25taxotherwiseleviedorimposedunderthelawsofthisstateforanytaxyearinwhichthe |
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| 45 | 45 | | 26age-qualifiedindividualhasaMissouriadjustedgrossincomeofonehundredfifty |
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| 46 | 46 | | 27thousanddollarsorless,oracombinedMissouriadjustedgrossincomeoftwohundred |
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| 47 | 47 | | 28thousanddollarsorlessiftheage-qualifiedindividualismarried,regardlessoftheage |
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| 48 | 48 | | 29ofsuchspouse. |
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| 49 | 49 | | 30 (c)Therealpropertytaxexemptionprovidedunderparagraph(b)ofthis |
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| 50 | 50 | | 31subdivisionshallextendtothespouseofanage-qualifiedindividualifthespouseisfifty- |
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| 51 | 51 | | 32fiveyearsofageorolder,hasbeenaresidentofthisstatefortenormoreconsecutive |
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| 52 | 52 | | 33years,andmaintainsthesameresidenceastheage-qualifiedindividual. |
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| 53 | 53 | | 34 2.Allrevenueslostbecauseoftheexemptionofcertainpersonalpropertyof |
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| 54 | 54 | | 35manufacturers,refiners,distributors,wholesalers,andretailmerchantsandestablishments |
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| 55 | 55 | | 36shallbereplacedtoeachtaxingauthoritywithinacountyfromacountywidetaxhereby |
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| 56 | 56 | | 37imposedonallpropertyinsubclass3ofclass1ineachcounty.Fortheyearinwhichthe |
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| 57 | 57 | | 38exemptionbecomeseffective,thecountyclerkshallcalculatethetotalrevenuelostbyall |
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| 58 | 58 | | 39taxingauthoritiesinthecountyandextenduponallpropertyinsubclass3ofclass1within |
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| 59 | 59 | | 40thecounty,ataxattheratenecessarytoproducethatamount.Therateoftaxleviedineach |
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| 60 | 60 | | 41countyaccordingtothissubsectionshallnotbeincreasedabovetheratefirstimposedand |
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| 61 | 61 | | 42willstandleviedatthatrateunlesslaterreducedaccordingtotheprovisionsofsubsection3. |
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| 62 | 62 | | 43Thecountycollectorshalldisbursetheproceedsaccordingtotherevenuelostbyeachtaxing |
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| 63 | 63 | | 44authoritybecauseoftheexemptionofsuchpropertyinthatcounty.Restitutionofthe |
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| 64 | 64 | | 45revenueslostbyanytaxingdistrictcontainedinmorethanonecountyshallbefromthe |
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| 65 | 65 | | 46severalcountiesaccordingtotherevenuelostbecauseoftheexemptionofpropertyineach |
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| 66 | 66 | | HJR42 2 47county.Eachyearafterthefirstyearthereplacementtaxisimposed,theamountdistributed |
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| 67 | 67 | | 48toeachtaxingauthorityinacountyshallbeincreasedordecreasedbyanamountequaltothe |
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| 68 | 68 | | 49amountresultingfromthechangeinthatdistrict'stotalassessedvalueofpropertyinsubclass |
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| 69 | 69 | | 503ofclass1atthecountywidereplacementtaxrate.Inordertoimplementtheprovisionsof |
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| 70 | 70 | | 51thissubsection,thelimitssetinsection11(b)ofthisarticlemaybeexceeded,withoutvoter |
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| 71 | 71 | | 52approval,ifnecessarytoalloweachcountylistedinsection11(b)tocomplywiththis |
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| 72 | 72 | | 53subsection. |
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| 73 | 73 | | 54 3.Anyincreaseinthetaxrateimposedpursuanttosubsection2ofthissectionshall |
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| 74 | 74 | | 55bedecreasedifsuchdecreaseisapprovedbyamajorityofthevotersofthecountyvotingon |
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| 75 | 75 | | 56suchdecrease.Adecreaseintheincreasedtaxrateimposedundersubsection2ofthissection |
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| 76 | 76 | | 57maybesubmittedtothevotersofacountybythegoverningbodythereofuponitsownorder, |
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| 77 | 77 | | 58ordinance,orresolutionandshallbesubmitteduponthepetitionofatleasteightpercentof |
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| 78 | 78 | | 59thequalifiedvoterswhovotedintheimmediatelyprecedinggubernatorialelection. |
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| 79 | 79 | | 60 4.Asusedinthissection,theterms"revenueslost"and"lostrevenues"shallmean |
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| 80 | 80 | | 61thatrevenuewhicheachtaxingauthorityreceivedfromtheimpositionofatangiblepersonal |
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| 81 | 81 | | 62propertytaxonallpersonalpropertyheldasindustrialinventories,includingrawmaterials, |
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| 82 | 82 | | 63workinprogressandfinishedworkonhand,bymanufacturersandrefiners,andallpersonal |
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| 83 | 83 | | 64propertyheldasgoods,wares,merchandise,stockintradeorinventoryforresaleby |
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| 84 | 84 | | 65distributors,wholesalers,orretailmerchantsorestablishmentsinthelastfulltaxyear |
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| 85 | 85 | | 66immediatelyprecedingtheeffectivedateoftheexemptionfromtaxationgrantedforsuch |
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| 86 | 86 | | 67propertyundersubsection1ofthissection,andwhichwasnolongerreceivedaftersuch |
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| 87 | 87 | | 68exemptionbecameeffective. |
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| 88 | 88 | | ✔ |
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| 89 | 89 | | HJR42 3 |
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