SJR66 • 2026

Modifies provisions relating to property taxes

Elections Taxes

Passed Legislature

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

Sponsor: Cierpiot, Mike; House handler: N/A
Last action: 2026-01-27
Official status: Second Read and Referred 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 property taxes

The following summaries of this bill are available: Print All Summaries Introduced Print SJR 66 - This constitutional amendment, if approved by the voters, provides that the amount by which the tax liability actually owed on real property may increase over the tax liability owed on such property during the previous year may be limited by law.

What This Bill Does

The following summaries of this bill are available: Print All Summaries Introduced Print SJR 66 - This constitutional amendment, if approved by the voters, provides that the amount by which the tax liability actually owed on real property may increase over the tax liability owed on such property during the previous year may be limited by law.
Any limits authorized pursuant to this amendment may include limits on the actual tax liability owed or limits on increases made to the assessed value of such property.
This constitutional amendment is identical to SJR 62 (2025), is substantially similar to SJR 39 (2022), SJR 12 (2021), HJR 13 (2021), SCS/SJRs 48, 41, & 43 (2020), HJR 85 (2020), and HJR 123 (2020), and is similar to HJR 81 (2020) and HJR 88 (2020).
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

2026-01-27 S245
Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee
2026-01-07 S99
S First Read
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 66 - This constitutional amendment, if approved by the voters, provides that the amount by which the tax liability actually owed on real property may increase over the tax liability owed on such property during the previous year may be limited by law. Any limits authorized pursuant to this amendment may include limits on the actual tax liability owed or limits on increases made to the assessed value of such property.

This constitutional amendment is identical to SJR 62 (2025), is substantially similar to SJR 39 (2022), SJR 12 (2021), HJR 13 (2021), SCS/SJRs 48, 41, & 43 (2020), HJR 85 (2020), and HJR 123 (2020), and is similar to HJR 81 (2020) and HJR 88 (2020).
JOSH NORBERG

Current Bill Text

Read the full stored bill text

SECOND REGULAR SESSION
SENATE JOINT RESOLUTION NO. 66
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR CIERPIOT.
3846S.01I KRISTINA MARTIN, Secretary
JOINT RESOLUTION
Submitting to the qualified voters of Missouri, an amendment repealing section 4(b) of article X
of the Constitution of Missouri, and adopting one new section in lieu thereof relating
to property taxes.
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 4(b), article X, Constitution of 1
Missouri, is repealed and one new section adopted in lieu 2
thereof, to be known as section 4(b), to read as follows:3
Section 4(b). 1. Property in classes 1 and 2 and 1
subclasses of those classes, shall be assessed for tax 2
purposes at its value or such percentage of its value as may 3
be fixed by law for each class and for each subclass. 4
Property in class 3 and its subclasses shall be taxed only 5
to the extent authorized and at the rate fixed by law for 6
each class and subclass, and the tax shall be based on the 7
annual yield and shall not exceed eight percent thereof. 8
Property in class 1 shall be subclassed in the following 9
classifications: 10
SJR 66 2
(1) Residential property; 11
(2) Agricultural and horticultural property; 12
(3) Utility, industrial, commercial, railroad, and all 13
other property not included in subclasses (1) and (2) of 14
class 1. 15
Property in the subclasses of class 1 may be defined by law, 16
however subclasses (1), (2), and (3) shall not be further 17
divided, provided, land in subclass (2) may by general law 18
be assessed for tax purposes on its productive capability. 19
The same percentage of value shall be applied to all 20
properties within any subclass. No classes or subclass 21
shall have a percentage of its true value in money in excess 22
of thirty-three and one-third percent. 23
2. Notwithstanding the provisions of subsection 1 of 24
this section and section 3 of this article to the contrary, 25
the amount by which the tax liability actually owed on class 26
1 property may increase over the tax liability owed on such 27
property during the previous year may be limited by law. 28
Any limits authorized pursuant to this subsection may 29
include limits on the actual tax liability owed or limits on 30
increases made to the assessed value of such property. 31
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
allow limits on the increase in real property 8
tax liabilities?". 9
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