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SECOND REGULAR SESSION
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE JOINT
RESOLUTION NOS. 148 & 1 1 1
103RD GENERAL ASSEMBL Y
4415H.02C JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment repealing Sections 1 1(g) and 22
of Article X of the Constitution of Missouri, and adopting two new sections in lieu
thereof relating to taxation of real property .
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Section A. Sections 1 1(g) and 22, Article X, Constitution of Missouri, are repealed
2 and two new sections adopted in lieu thereof, to be known as Sections 1 1(g) and 22, to read as
3 follows:
Section 1 1(g). 1. The school board of any school district whose operating levy for
2 school purposes for the 1995 tax year was established pursuant to a federal court order may
3 establish the operating levy for school purposes for the district at a rate that is lower than the
4 court-ordered rate for the 1995 tax year . The rate so established may be changed from year to
5 year by the school board of the district. Approval by a majority of the voters of the district
6 voting thereon shall be required for any operating levy for school purposes equal to or greater
7 than the rate established by court order for the 1995 tax year . The authority granted in this
8 section shall apply to any successor school district or successor school districts of such school
9 district. This subsection shall expir e on December 31, 2026.
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 2. (1) For the 2027 calendar year , on January 1, 2027, the operating levy of a
11 school district described in subsection 1 of this section shall be set to four dollars and
12 nine thousand five hundr ed ninety-nine ten-thousandths of a dollar ($4.9599) per one
13 hundr ed dollars of assessed valuation.
14 (2) For all years beginning on or after January 1, 2028, the operating levy of
15 such school district shall be subject to adjustments as provi ded in Article X of the
16 Constitution of Missouri and all applicable statutes governing pr operty taxes and school
17 district operating levies.
Section 22. [ (a) ] 1. Counties and other political subdivisions are hereby prohibited
2 from levying any tax, license , or fees, not authorized by law , charter , or self-enforcing
3 provisions of the constitution when this section is adopted or from increasing the current levy
4 of an existing tax, license , or fees, above that current levy authorized by law or charter when
5 this section is adopted without the approval of the required majority of the qualified voters of
6 that county or other political subdivision voting thereon.
7 2. If the definition of the base of an existing tax, license , or fees, is broadened, the
8 maximum authorized current levy of taxation on the new base in each county or other
9 political subdivision shall be reduced to yield the same estimated gross revenue as on the
10 prior base.
11 3. (1) Before January first of the calendar year immediately following the
12 adoption of this section, if the assessed valuation of property as finally equalized, excluding
13 the value of new construction and improvements, increases by a lar ger percentage than the
14 increase in the general price level from the previous year , the maximum authorized current
15 levy applied thereto in each county or other political subdivision shall be reduced to yield the
16 same gross revenue from existing property , adjusted for changes in the general price level, as
17 could have been collected at the existing authorized levy on the prior assessed value.
18 [(b) The limitations of this section shall not apply to taxes imposed for the payment of
19 principal and interest on bonds or other evidence of indebtedness or for the payment of
20 assessments on contract obligations in anticipation of which bonds are issued which were
21 authorized prior to the ef fective date of this section.]
22 (2) (a) Beginning on January first of the calendar year immediately following
23 the adoption of this section, if the assessed valuation of a subclass of r eal pr operty
24 classified under section 4(b) of this article as finally equalized in a given year increa ses
25 by any per centage over the previ ous year , the maximum authorized curren t levy applied
26 to such subclass in each county or other political subdivision shall be reduce d to yield
27 the same gross r evenue fr om existing real pr operty in such subclass as could have been
28 collected at the existing authorized levy on the prior assessed value of such subclass.
HCS HJRs 148 & 1 1 1 2
29 (b) If a county's or other political subdivision's assessed valuation of r eal
30 pr operty incr eases as described in paragraph (a) of this subdivision, such county or
31 other political subdivision may adjust the redu ction in the maximum authorized curr ent
32 levy req uire d under paragraph (a) of this subdivision to account for changes in the
33 general price level as pr ovided by general law .
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HCS HJRs 148 & 1 1 1 3