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SECOND REGULAR SESSION
HOUSE JOINT
RESOLUTION NO. 128
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE TITUS.
5080H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment to Article X of the Constitution
of Missouri, by adopting one new section relating to taxation.
Be it r esolved by the House of Repr esentatives, the Senate concurring ther ein:
That at the next general election to be held in the state of Missouri, on T uesday next
2 following the first Monday in November , 2026, or at a special election to be called by the
3 governor for that purpose, there is hereby submitted to the qualified voters of this state, for
4 adoption or rejection, the following amendment to Article X of the Constitution of the state of
5 Missouri:
Section A. Article X, Constitution of Missouri, is amended by adopting one new
2 section, to be known as Section 27, to read as follows:
Section 27. 1. Notwithstanding any other pr ovision of this constitution to the
2 contrary , for all calendar years beginning on or after January 1, 2027, each tax levied
3 and imposed by the state or any political subdivision ther eof as authorized in this
4 constitution or by general law shall be submitted to the voters of the state or the
5 applicable political subdivision for appr oval at the general election immediately
6 following the date that is twenty-five years fr om the original effective date of the tax or
7 the effective date of the most recent modification to the rate of tax.
8 2. If the initial twenty-five-year period for a given tax occurr ed on or before the
9 effective date of this section, or shall occur within two calendar years after the effective
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.
10 date of this section, such tax shall be submitted to voters for appr oval at the next general
11 election occurring in the third calendar year following the effective date of this section.
12 3. Upon voter appr oval of the tax after the initial twenty-five-year period under
13 subsections 2 and 3 of this section, the tax shall be r eauthorized. Every twenty-five
14 years ther eafter such reau thorization, the issue of whether to continue to impose such
15 tax shall be r esubmitted to the voters for appr oval at the general election. If the
16 majority of the voters fail to appr ove the continuance of such tax, the general assembly
17 or other governing body authorized to modify the pr ovisions of the tax shall res tructur e,
18 overhaul, rede sign, limit, or otherwise modify such tax and submit the modified tax
19 pr oposal to a vote of the people at the next general election. If no modification is
20 submitted within the allowed time frame or if the majority of the voters fail to appr ove
21 the modification and continuance of the tax, such tax shall terminate at the end of the
22 second fiscal year immediately following such general election.
23 4. A ballot summary for a tax submitted to the voters under the prov isions of
24 this section shall be proh ibited fro m stating that the tax is not a tax incr ease.
25 5. The pr ovisions of this section shall not apply to taxes imposed for the payment
26 of principal and inter est on bonds or other evidence of indebtedness or for the payment
27 of assessments on contract obligations in anticipation of which bonds are issued that
28 wer e authorized prior to the effective date of this section.
29 6. The pro visions for voter appr oval contained in this section do not abr ogate
30 and ar e in addition to other pro visions of the constitution req uiring voter appr oval to
31 incur bonded indebtedness and to authorize certain taxes. The pr ovisions contained in
32 this section ar e self-enfor cing; pr ovided, however , that the general assembly may enact
33 laws implementing such pr ovisions that ar e not inconsistent with the purposes of this
34 section.
✔
HJR 128 2