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SECOND REGULAR SESSION
HOUSE BILL NO. 2362
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE SCHMIDT .
4246H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 137, RSMo, by adding thereto one new section relating to a real property
tax exemption for certain disabled veterans, with a penalty provision.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 137, RSMo, is amended by adding thereto one new section, to be
2 known as section 137.1075, to read as follows:
137.1075. 1. This section shall be known and may be cited as the "Disabled
2 V eteran Pr operty T ax Relief Act".
3 2. As used in this section, the following terms mean:
4 (1) "Commission", the state tax commission;
5 (2) "Disability rating", the per centage of disability assigned to a disabled
6 veteran by the United States Department of V eterans Affairs, re flecting the degr ee to
7 which the veteran's disability impacts his or her ability to work and perform daily
8 activities;
9 (3) "Disabled veteran", a Missouri res ident who has served as a member of the
10 Armed For ces of the United States, has rec eived a disability rating certified by the
11 United States Department of V eterans Affairs, and is an owner of record and liable for
12 the payment of pr operty taxes on the primary r esidence for which the exemption
13 allowed under this section is claimed;
14 (4) "Primary res idence", the rea l pr operty owned and occupied by the disabled
15 veteran as his or her principal place of res idence.
16 3. In addition to all other exemptions authorized under Article X, Section 6 of
17 the Constitution of Missouri or otherwise authorized by law , and as authorized under
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 Article X, Section 6(a) of the Constitution of Missouri, for all tax years beginning on or
19 after January 1, 2027, an annual exemption is granted for pr operty that is used as a
20 primary resi dence by a disabled veteran within the state of Missouri, pro portional to the
21 disabled veteran's disability rating and calculated as follows:
22 (1) For disabled veterans with a disability rating less than one hundr ed per cent,
23 the total real pr operty tax levied and imposed upon the primary resi dence of a disabled
24 veteran shall be red uced by a per centage equal to the veteran's disability rating; and
25 (2) For disabled veterans with a disability rating of one hundred per cent, the
26 annual exemption is equal to one hundred percen t of the tax assessed on the primary
27 r esidence.
28 4. In order to verify eligibility for the exemption allowed under this section, no
29 later than April first of each tax year for which an exemption is claimed, a disabled
30 veteran shall:
31 (1) Submit an application on a form prov ided by the county or city not within a
32 county to the local assessor or collector's office or other entity as dir ected by local rule
33 or ordinance;
34 (2) Include documentation that verifies proof of the disability rating, including
35 official documentation fr om the United States Department of V eterans Affairs; and
36 (3) Include pro of of ownership and occupation of the primary res idence.
37 5. The collector's office or other entity designated by rule or ordinance shall
38 r eview applications and determine eligibility of the resi dential pr operty based on the
39 criteria set forth under this section and by the application, visual inspection,
40 questionnair e, or other reas onable methods. The determination shall be made in
41 accordance with guidelines established by the commission and any additional local rules
42 or reg ulations.
43 6. The exemption under this section carries over to the benefit of the disabled
44 veteran's surviving spouse as long as the spouse holds the legal or beneficial title to the
45 qualified res idence, permanently res ides ther ein, and does not r emarry . No exemption
46 shall be allowed for the tax year in which the surviving spouse rem arries. The
47 exemption for a surviving spouse shall rem ain prop ortional to the disabled veteran's
48 disability rating as of the time of the veteran's passing.
49 7. The claim for an exemption shall not be transferred or assigned, except as
50 pr ovided for under this section.
51 8. Any individual who knowingly pr ovides false information to obtain the
52 exemption set forth in this section shall be subject to a penalty equal to twice the amount
53 of the tax exemption improp erly r eceived, in addition to any other penalties under state
54 or local law .
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55 9. The governing body of the county or city not within a county may adopt
56 r easonable proced ures and pr omulgate ordinances, rules, and reg ulations in order to
57 implement and administer the pr ovisions of this section and comply with any additional
58 r equir ements or reg ulations promulg ated by the commission.
59 10. The exemption granted under this section shall not affect the pr ocess of
60 setting the tax rate as req uired under Article X, Section 22 of the Constitution of
61 Missouri and section 137.073 in any prior , curr ent, or subsequent tax year .
62 1 1. The commission may pr omulgate all necessary rules and regul ations for the
63 administration of this section. Any rule or portion of a rule, as that term is defined in
64 section 536.010, that is crea ted under the authority delegated in this section shall
65 become effective only if it complies with and is subject to all of the provi sions of chapter
66 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable
67 and if any of the powers vested with the general assembly pursuant to chapter 536 to
68 r eview , to delay the effective date, or to disappr ove and annul a rule are subsequently
69 held unconstitutional, then the grant of rulemaking authority and any rule pr oposed or
70 adopted after August 28, 2026, shall be invalid and void.
71 12. No rule pr omulgated by the commission shall in any way adversely impact,
72 interrupt, or interfer e with the performance of the r equir ed statutory duties of any
73 county or city elected official including, but not limited to, the collector , when
74 performing such duties as deemed necessary for the purposes of this section and the
75 distribution of all other re al and personal pro perty taxes.
76 13. If any pr ovision of this section or its application to any person or
77 cir cumstance is held invalid, such determination shall not affect the pro visions or
78 applications of this section which may be given effect without the invalid pro vision or
79 application, and to that end the pr ovisions of this section ar e severable.
80 14. Under section 23.253 of the Missouri sunset act:
81 (1) The pr ovisions of this section shall sunset six years after the effective date of
82 this section unless r eauthorized by an act of the general assembly; and
83 (2) This section shall terminate on January first of the calendar year
84 immediately following the calendar year in which the pr ovisions of this section are
85 sunset.
✔
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