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SJR102 • 2026

Modifies provisions relating to taxation

Modifies provisions relating to taxation

Elections Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Carter, Jill; House handler: N/A
Last action
2026-02-18
Official status
Hearing Conducted S Select Committee on Property Taxes and the State Tax Commission Committee
Effective date
Upon voter

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Modifies provisions relating to taxation

The following summaries of this bill are available: Print All Summaries Introduced Print SJR 102 - This constitutional amendment, if approved by the voters, prohibits any state agency from taking any punitive action for property tax assessments conducted by a county that fall below the upper range of acceptable assessment levels, as such terms are defined in the amendment.

What This Bill Does

  • The following summaries of this bill are available: Print All Summaries Introduced Print SJR 102 - This constitutional amendment, if approved by the voters, prohibits any state agency from taking any punitive action for property tax assessments conducted by a county that fall below the upper range of acceptable assessment levels, as such terms are defined in the amendment.
  • JOSH NORBERG

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-18 Missouri House of Representatives and Missouri Senate

    Hearing Conducted S Select Committee on Property Taxes and the State Tax Commission Committee

  2. 2026-02-05 S310

    Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee

  3. 2026-01-07 S103

    S First Read

  4. 2025-12-01 Missouri House of Representatives and Missouri Senate

    Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

Print

SJR 102 - This constitutional amendment, if approved by the voters, prohibits any state agency from taking any punitive action for property tax assessments conducted by a county that fall below the upper range of acceptable assessment levels, as such terms are defined in the amendment.
JOSH NORBERG

Current Bill Text

Read the full stored bill text 
SECOND REGULAR SESSION
SENATE JOINT RESOLUTION NO. 102
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR CARTER.
5524S.01I KRISTINA MARTIN, Secretary
JOINT RESOLUTION
Submitting to the qualified voters of Missouri, an amendment to article X of the Constitution of
Missouri, by adding thereto one new section relating to taxation.
Be it resolved by the Senate, the House of Representatives concurring therein:
That at the next general election to be held in the 1
state of Missouri, on Tuesday next following the first Monday 2
in November, 2026, or at a special election to be called by 3
the governor for that purpose, there is hereby submitted to 4
the qualified voters of this state, for adoption or 5
rejection, the following amendment to article X of the 6
Constitution of the state of Missouri:7
Section A. Article X, Constitution of Missouri, is amended 1
by adding thereto one new section, to be known as section 27, 2
to read as follows:3
Section 27. 1. As used in this section, the following 1
terms shall mean: 2
(1) "Local tax revenues", any revenues derived from 3
any tax, license, or fee levied by a political subdivision 4
pursuant to this constitution or general law; 5
(2) "Punitive action", includes, but is not limited 6
to, financial penalties, withholding of local tax revenues, 7
or any other coercive action imposed by a state agency; 8
(3) "State agency", any agency, department, 9
commission, or other state entity; 10
SJR 102 2
(4) "Upper range of acceptable assessment levels", the 11
maximum allowable percentage of true value in money at which 12
property may be assessed, as provided in section 4(b) of 13
this article, or the upper limit of the acceptable 14
assessment ratio as determined by ratio studies conducted by 15
the commission established pursuant to section 14 of this 16
article. 17
2. (1) No state agency shall take any punitive action 18
or direct any other state agency to take any punitive action 19
for any property tax assessments conducted by a county that 20
fall below the upper range of acceptable assessment levels. 21
(2) Any county found to have aggregate assessed 22
valuations that exceed the upper range of acceptable 23
assessment levels shall be subject to any penalty provided 24
by law, provided that any such penalty shall not include the 25
withholding of local tax revenues. 26
Section B. Pursuant to chapter 116, and other 1
applicable constitutional provisions and laws of this state 2
allowing the general assembly to adopt ballot language for 3
the submission of this joint resolution to the voters of 4
this state, the official summary statement of this 5
resolution shall be as follows: 6
"Shall the Missouri Constitution be amended to 7
prohibit the state, including the State Tax 8
Commission and Department of Revenue, from 9
withholding local tax revenues or imposing 10
punitive measures against counties for property 11
assessment practices, provided such assessments 12
do not exceed the maximum allowable assessed 13
valuation percentages as determined by state law 14
or the State Tax Commission, thereby protecting 15
SJR 102 3
counties from financial penalties while ensuring 16
fair assessment standards?". 17
✓