Back to Missouri

SJR75 • 2026

Places limits on increases of the assessment of certain properties

Places limits on increases of the assessment of certain properties

Elections Taxes
Passed Legislature

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

Sponsor
Washington, Barbara; 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.

Places limits on increases of the assessment of certain properties

The following summaries of this bill are available: Print All Summaries Introduced Print SJR 75 - This constitutional amendment, if approved by the voters, provides that the assessed valuation for any residential real property located in a subdivision located adjacent to a subdivision receiving a tax abatement shall not be increased for the duration of time that the adjacent subdivision receives such abatement.

What This Bill Does

  • The following summaries of this bill are available: Print All Summaries Introduced Print SJR 75 - This constitutional amendment, if approved by the voters, provides that the assessed valuation for any residential real property located in a subdivision located adjacent to a subdivision receiving a tax abatement shall not be increased for the duration of time that the adjacent subdivision receives such abatement.
  • This amendment is identical to SJR 12 (2025), SJR 65 (2024), SJR 36 (2023), SJR 42 (2022), SJR 17 (2021), and HJR 74 (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

  1. 2026-01-27 S246

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

  2. 2026-01-07 S100

    S First Read

  3. 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 75 - This constitutional amendment, if approved by the voters, provides that the assessed valuation for any residential real property located in a subdivision located adjacent to a subdivision receiving a tax abatement shall not be increased for the duration of time that the adjacent subdivision receives such abatement.

This amendment is identical to SJR 12 (2025), SJR 65 (2024), SJR 36 (2023), SJR 42 (2022), SJR 17 (2021), and HJR 74 (2020).
JOSH NORBERG

Current Bill Text

Read the full stored bill text
SECOND REGULAR SESSION
SENATE JOINT RESOLUTION NO. 75
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WASHINGTON.
4341S.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 the assessment of certain real
property values.
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 4(e), 2
to read as follows:3
Section 4(e). Notwithstanding any provisions to the 1
contrary, the assessment of the value of any property in 2
subclass 1 of class 1 shall not increase for the duration of 3
time under which such property is located in a legally 4
defined subdivision immediately adjacent to any subdivision 5
that receives tax abatement under the laws of this state. 6
The department of revenue shall establish and administer a 7
dedicated program responsible for implementing this section. 8
✓