Modifies provisions relating to property taxes

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 property taxes

The following summaries of this bill are available: Print All Summaries Senate Substitute Print SS/SCS/SJR 111 - Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness.

What This Bill Does

• The following summaries of this bill are available: Print All Summaries Senate Substitute Print SS/SCS/SJR 111 - Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness.
• This constitutional amendment, if approved by the voters, removes the exemption for debt service levies.
• The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment.
• Additionally, this amendment requires the value of new construction and improvements to be included in the calculation of total assessed valuation for the purpose of calculating property tax levies.

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.

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Senate Substitute

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SS/SCS/SJR 111 - Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies.

The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment.

Additionally, this amendment requires the value of new construction and improvements to be included in the calculation of total assessed valuation for the purpose of calculating property tax levies. (Section 22)

This amendment is substantially similar to HJR 148 (2026).
JOSH NORBERG

Senate Committee Substitute

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SCS/SJR 111 - Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies.

The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment.

Additionally, this amendment requires the value of new construction and improvements to be included in the calculation of total assessed valuation for the purpose of calculating property tax levies. (Section 22)

This amendment is substantially similar to HJR 148 (2026).
JOSH NORBERG

Introduced

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SJR 111 - This constitutional amendment modifies provisions relating to real property taxes.

KANSAS CITY SCHOOL DISTRICT LEVY
Current constitutional provisions authorize the school board of the Kansas City School District to change the district's property tax levy from year to year, provided that the rate does not exceed the court-ordered rate for the 1995 tax year. Beginning January 1, 2028, this constitutional amendment, if approved by the voters, provides that the school district's property tax levy shall be subject to provisions governing the calculation of property tax levies in the same manner as other school districts in the state. (Section 11(g))

CALCULATION OF PROPERTY TAX LEVIES
Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies.

The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment. (Section 22)

This amendment is identical to HJR 148 (2026).
JOSH NORBERG

Current Bill Text

EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE COMMITTEE SUBSTITUTE FOR
SENATE JOINT RESOLUTION NO. 111
103RD GENERAL ASSEMBLY
6511S.03C KRISTINA MARTIN, Secretary
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 property.
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. Section 22, article X, Constitution of 1
Missouri, is repealed and one new section adopted in lieu 2
thereof, to be known as section 22, to read as follows:3
Section 22. [(a)] 1. Counties and other political 1
subdivisions are hereby prohibited from levying any tax, 2
license or fees, not authorized by law, charter or self- 3
enforcing provisions of the constitution when this section 4
is adopted or from increasing the current levy of an 5
existing tax, license, or fees, above that current levy 6
authorized by law or charter when this section is adopted 7
without the approval of the required majority of the 8
qualified voters of that county or other political 9
subdivision voting thereon. 10
SCS SJR 111 2
2. If the definition of the base of an existing tax, 11
license or fees, is broadened, the maximum authorized 12
current levy of taxation on the new base in each county or 13
other political subdivision shall be reduced to yield the 14
same estimated gross revenue as on the prior base. 15
3. (1) Before January first of the calendar year 16
immediately following the adoption of this section, if the 17
assessed valuation of property as finally equalized, 18
excluding the value of new construction and improvements, 19
increases by a larger percentage than the increase in the 20
general price level from the previous year, the maximum 21
authorized current levy applied thereto in each county or 22
other political subdivision shall be reduced to yield the 23
same gross revenue from existing property, adjusted for 24
changes in the general price level, as could have been 25
collected at the existing authorized levy on the prior 26
assessed value. 27
[(b) The limitations of this section shall not apply 28
to taxes imposed for the payment of principal and interest 29
on bonds or other evidence of indebtedness or for the 30
payment of assessments on contract obligations in 31
anticipation of which bonds are issued which were authorized 32
prior to the effective date of this section.] 33
(2) (a) Beginning on January first of the calendar 34
year immediately following the adoption of this section, if 35
the assessed valuation of a subclass of real property 36
classified under section 4(b) of this article as finally 37
equalized in a given year increases by any percentage over 38
the previous year, the maximum authorized current levy 39
applied to such subclass in each county or other political 40
subdivision shall be reduced to yield the same gross revenue 41
from existing real property in such subclass as could have 42
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been collected at the existing authorized levy on the prior 43
assessed value of such subclass. 44
(b) If a county's or other political subdivision's 45
assessed valuation of real property increases as described 46
in paragraph (a) of this subdivision, such county or other 47
political subdivision may adjust the reduction in the 48
maximum authorized current levy required under paragraph (a) 49
of this subdivision to account for changes in the general 50
price level as provided by general law. 51
(c) Notwithstanding any provision of law to the 52
contrary, for the purposes of calculating property tax 53
levies pursuant to this section, the total assessed 54
valuation of a taxing jurisdiction shall include all 55
personal property as well as the value of new construction 56
and improvements made to real property. 57
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