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SECOND REGULAR SESSION
HOUSE JOINT
RESOLUTION NO. 144
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE BYRNES.
6016H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment repealing Section 6 of Article X
of the Constitution of Missouri, and adopting one new section in lieu thereof relating
to property tax exemptions for certain disabled veterans.
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Section A. Section 6, Article X, Constitution of Missouri, is repealed and one new
2 section adopted in lieu thereof, to be known as Section 6, to read as follows:
Section 6. 1. All property , real and personal, of the state, counties and other political
2 subdivisions, and nonprofit cemeteries, and all real property used as a homestead as defined
3 by law of any citizen of this state who is a former prisoner of war , as defined by law , and who
4 has a total service-connected disability , shall be exempt from taxation; all personal property
5 held as industrial inventories, including raw materials, work in progress and finished work on
6 hand, by manufacturers and refiners, and all personal property held as goods, wares,
7 merchandise, stock in trade or inventory for resale by distributors, wholesalers, or retail
8 merchants or establishments shall be exempt from taxation; and all property , real and
9 personal, not held for private or corporate profit and used exclusively for religious worship,
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 for schools and colleges, for purposes purely charitable, for agricultural and horticultural
11 societies, or for veterans' or ganizations may be exempted from taxation by general law . In
12 addition to the above, household goods, furniture, wearing apparel and articles of personal use
13 and adornment owned and used by a person in his home or dwelling place may be exempt
14 from taxation by general law but any such law may provide for approximate restitution to the
15 respective political subdivisions of revenues lost by reason of the exemption. All laws
16 exempting from taxation property other than the property enumerated in this article[ , ] and as
17 pr ovided under subsection 5 of this section shall be void. The provisions of this section
18 exempting certain personal property of manufacturers, refiners, distributors, wholesalers, and
19 retail merchants and establishments from taxation shall become ef fective, unless otherwise
20 provided by law , in each county on January 1 of the year in which that county completes its
21 first general reassessment as defined by law .
22 2. All revenues lost because of the exemption of certain personal property of
23 manufacturers, refiners, distributors, wholesalers, and retail merchants and establishments
24 shall be replaced to each taxing authority within a county from a countywide tax hereby
25 imposed on all property in subclass 3 of class 1 in each county . For the year in which the
26 exemption becomes ef fective, the county clerk shall calculate the total revenue lost by all
27 taxing authorities in the county and extend upon all property in subclass 3 of class 1 within
28 the county , a tax at the rate necessary to produce that amount. The rate of tax levied in each
29 county according to this subsection shall not be increased above the rate first imposed and
30 will stand levied at that rate unless later reduced according to the provisions of subsection 3.
31 The county collector shall disburse the proceeds according to the revenue lost by each taxing
32 authority because of the exemption of such property in that county . Restitution of the
33 revenues lost by any taxing district contained in more than one county shall be from the
34 several counties according to the revenue lost because of the exemption of property in each
35 county . Each year after the first year the replacement tax is imposed, the amount distributed
36 to each taxing authority in a county shall be increased or decreased by an amount equal to the
37 amount resulting from the change in that district's total assessed value of property in subclass
38 3 of class 1 at the countywide replacement tax rate. In order to implement the provisions of
39 this subsection, the limits set in section 1 1(b) of this article may be exceeded, without voter
40 approval, if necessary to allow each county listed in section 1 1(b) to comply with this
41 subsection.
42 3. Any increase in the tax rate imposed pursuant to subsection 2 of this section shall
43 be decreased if such decrease is approved by a majority of the voters of the county voting on
44 such decrease. A decrease in the increased tax rate imposed under subsection 2 of this section
45 may be submitted to the voters of a county by the governing body thereof upon its own order ,
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46 ordinance, or resolution and shall be submitted upon the petition of at least eight percent of
47 the qualified voters who voted in the immediately preceding gubernatorial election.
48 4. As used in this section, the terms "revenues lost" and "lost revenues" shall mean
49 that revenue which each taxing authority received from the imposition of a tangible personal
50 property tax on all personal property held as industrial inventories, including raw materials,
51 work in progress and finished work on hand, by manufacturers and refiners, and all personal
52 property held as goods, wares, merchandise, stock in trade or inventory for resale by
53 distributors, wholesalers, or retail merchants or establishments in the last full tax year
54 immediately preceding the ef fective date of the exemption from taxation granted for such
55 property under subsection 1 of this section, and which was no longer received after such
56 exemption became effectiv e.
57 5. For all tax years beginning on or after January 1, 2027, all r eal pr operty used
58 as a homestead as defined by law and all personal pr operty of any r esident of this state
59 who is a veteran of the Armed For ces of the United States or the Missouri National
60 Guard and who has a service-connected disability rating, as determined by the US
61 Department of V eterans Affairs, shall be partially or totally exempt fr om taxation,
62 pr oportional to the veteran's disability rating and calculated as follows:
63 (1) For veterans with a disability rating less than one hundr ed per cent, the total
64 of all r eal and personal pr operty tax levied and imposed shall be redu ced by a
65 per centage equal to the veteran's disability rating; and
66 (2) For veterans with a disability rating of one hundr ed percen t, all real and
67 personal prop erty shall be exempt fr om taxation.
✔
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