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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 JOINT RESOLUTION NO. 77
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR MOSLEY .
3804S.01I KRISTINA MARTIN, Secretary
JOINT RESOLUTION
Submitting to the qualified voters of Missouri, an amendment repealing section 6 of article X of
the Constitution of Missouri, and adopting one new section in lieu thereof relating to a
property tax exemption for certain veterans.
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 6, article X, Constitution of Missouri, 1
is repealed and one new section adopted in lieu thereof, to be 2
known as section 6, to read as follows:3
Section 6. 1. (1) As used in this subsection, the 1
following terms mean: 2
(a) "Disabled veteran", an individual who: 3
a. Is a resident of this state; 4
b. Has been separated under honorable conditions from 5
active service in: 6
(i) Any branch of the Armed Forces of the United 7
States; 8
(ii) Any reserve component of the Armed Forces of the 9
United States; 10
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(iii) The National Guard of this state as defined in 11
32 U.S.C. Section 101, as amended; or 12
(iv) Any defense force of this state as described in 13
32 U.S.C. Section 109, as amended; and 14
c. Has been certified by the United States Department 15
of Veterans Affairs or its successor agency to be in receipt 16
of disability compensation at the one-hundred-percent rate 17
as a result of a service-connected disability claim allowed 18
by the United States Department of Veterans Affairs, with 19
such disability being permanent and sustained through 20
military action or accident or resulting from disease 21
contracted while in such active service; 22
(b) "Surviving spouse", the living spouse of a 23
deceased disabled veteran as defined under this subdivision. 24
(2) All property, real and personal, of the state, 25
counties and other political subdivisions, and nonprofit 26
cemeteries, [and] all real property used as a homestead as 27
defined by law of any citizen of this state who is a former 28
prisoner of war, as defined by law[, and who has a total 29
service-connected disability], and all real property used as 30
a homestead as defined by law of any disabled veteran or of 31
any surviving spouse of a deceased disabled veteran, subject 32
to the provisions of subdivision (3) of this subsection, 33
shall be exempt from taxation; all personal property held as 34
industrial inventories, including raw materials, work in 35
progress and finished work on hand, by manufacturers and 36
refiners, and all personal property held as goods, wares, 37
merchandise, stock in trade or inventory for resale by 38
distributors, wholesalers, or retail merchants or 39
establishments shall be exempt from taxation; and all 40
property, real and personal, not held for private or 41
corporate profit and used exclusively for religious worship, 42
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for schools and colleges, for purposes purely charitable, 43
for agricultural and horticultural societies, or for 44
veterans' organizations may be exempted from taxation by 45
general law. In addition to the above, household goods, 46
furniture, wearing apparel and articles of personal use and 47
adornment owned and used by a person in his home or dwelling 48
place may be exempt from taxation by general law but any 49
such law may provide for approximate restitution to the 50
respective political subdivisions of revenues lost by reason 51
of the exemption. All laws exempting from taxation property 52
other than the property enumerated in this article, shall be 53
void. The provisions of this section exempting certain 54
personal property of manufacturers, refiners, distributors, 55
wholesalers, and retail merchants and establishments from 56
taxation shall become effective, unless otherwise provided 57
by law, in each county on January 1 of the year in which 58
that county completes its first general reassessment as 59
defined by law. 60
(3) If the disabled veteran dies, the surviving spouse 61
shall continue to receive the exemption authorized under 62
this subsection, provided that the surviving spouse uses, 63
occupies, and maintains the real property that the disabled 64
veteran was granted the original exemption as his or her 65
homestead and such property is not sold. If the surviving 66
spouse sells the homestead or relocates so that the real 67
property is no longer used as a homestead by the surviving 68
spouse, the exemption shall expire. 69
2. All revenues lost because of the exemption of 70
certain personal property of manufacturers, refiners, 71
distributors, wholesalers, and retail merchants and 72
establishments shall be replaced to each taxing authority 73
within a county from a countywide tax hereby imposed on all 74
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property in subclass 3 of class 1 in each county. For the 75
year in which the exemption becomes effective, the county 76
clerk shall calculate the total revenue lost by all taxing 77
authorities in the county and extend upon all property in 78
subclass 3 of class 1 within the county, a tax at the rate 79
necessary to produce that amount. The rate of tax levied in 80
each county according to this subsection shall not be 81
increased above the rate first imposed and will stand levied 82
at that rate unless later reduced according to the 83
provisions of subsection 3. The county collector shall 84
disburse the proceeds according to the revenue lost by each 85
taxing authority because of the exemption of such property 86
in that county. Restitution of the revenues lost by any 87
taxing district contained in more than one county shall be 88
from the several counties according to the revenue lost 89
because of the exemption of property in each county. Each 90
year after the first year the replacement tax is imposed, 91
the amount distributed to each taxing authority in a county 92
shall be increased or decreased by an amount equal to the 93
amount resulting from the change in that district's total 94
assessed value of property in subclass 3 of class 1 at the 95
countywide replacement tax rate. In order to implement the 96
provisions of this subsection, the limits set in section 97
11(b) of this article may be exceeded, without voter 98
approval, if necessary to allow each county listed in 99
section 11(b) to comply with this subsection. 100
3. Any increase in the tax rate imposed pursuant to 101
subsection 2 of this section shall be decreased if such 102
decrease is approved by a majority of the voters of the 103
county voting on such decrease. A decrease in the increased 104
tax rate imposed under subsection 2 of this section may be 105
submitted to the voters of a county by the governing body 106
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thereof upon its own order, ordinance, or resolution and 107
shall be submitted upon the petition of at least eight 108
percent of the qualified voters who voted in the immediately 109
preceding gubernatorial election. 110
4. As used in this section, the terms "revenues lost" 111
and "lost revenues" shall mean that revenue which each 112
taxing authority received from the imposition of a tangible 113
personal property tax on all personal property held as 114
industrial inventories, including raw materials, work in 115
progress and finished work on hand, by manufacturers and 116
refiners, and all personal property held as goods, wares, 117
merchandise, stock in trade or inventory for resale by 118
distributors, wholesalers, or retail merchants or 119
establishments in the last full tax year immediately 120
preceding the effective date of the exemption from taxation 121
granted for such property under subsection 1 of this 122
section, and which was no longer received after such 123
exemption became effective. 124
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