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SECOND REGULAR SESSION
HOUSE JOINT
RESOLUTION NO. 150
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE BYRNES.
6001H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment repealing Section 22 of Article
X of the Constitution of Missouri, and adopting one new section 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Section A. Section 22, Article X, Constitution of Missouri, is repealed and one new
2 section adopted in lieu thereof, to be known as Section 22, to read as follows:
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, ] fee above that current levy authorized by law or charter
5 when this section is adopted without the approval of the required majority of the qualified
6 voters of that county or other political subdivision voting thereon.
7 2. If the definition of the base of an existing tax, license , or [ fees, ] fee is broadened,
8 the maximum authorized current levy of taxation on the new base in each county or other
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.
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) Beginning on January first of the calendar year immediately following the
23 adoption of this section:
24 (a) a. If the total assessed valuation of real prop erty incre ases by a larger
25 per centage than the per centage incr ease in the general price level fr om the pr evious
26 year , the increa se in such total assessed valuation as finally equalized shall be limited to
27 the perce ntage of incr ease in the general price level fr om the previ ous year; and
28 b. If the total assessed valuation of r eal prop erty incr eases by a lower per centage
29 than the per centage increa se in the general price level fr om the pr evious year , ther e shall
30 be no incr ease in such total assessed valuation as finally equalized;
31 (b) If the assessed valuation of a subclass of real pro perty classified under
32 section 4(b) of this article as finally equalized in a given year increa ses by any
33 per centage over the pr evious year , the maximum authorized curr ent levy applied to
34 such subclass in each county or other political subdivision shall be reduce d to yield the
35 same gr oss revenu e fr om existing real pro perty in such subclass as could have been
36 collected at the existing authorized levy on the prior assessed value of such subclass;
37 (c) If a county's or other political subdivision's assessed valuation of r eal
38 pr operty incr eases as described in paragraph (b) of this subdivision, such county or
39 other political subdivision may adjust the redu ction in the maximum authorized curr ent
40 levy req uired under paragraph (b) of this subdivision to account for changes in the
41 general price level as pr ovided by general law; and
42 (d) If a political subdivision needs to increa se the curren t levy applied to a
43 particular subclass of real pro perty to yield the same gr oss r evenue fr om existing r eal
44 pr operty in such subclass as could have been collected at the existing authorized levy on
45 the prior assessed value of such subclass, such political subdivision shall submit the
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46 question to the voters on the next general election day as defined by general law . If a
47 majority of the qualified voters voting on the question appr ove the question, the political
48 subdivision may incr ease such curren t levy .
✔
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