Modifies provisions relating to the State Tax Commission

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 the State Tax Commission

The following summaries of this bill are available: Print All Summaries Introduced Print SJR 90 - This amendment modifies provisions relating to the State Tax Commission.

What This Bill Does

• The following summaries of this bill are available: Print All Summaries Introduced Print SJR 90 - This amendment modifies provisions relating to the State Tax Commission.
• Current constitutional provisions require the State Tax Commission to equalize assessments as between counties.
• This constitutional amendment, if approved by the voters, provides that the Commission shall not have the power to require a county to enter into any agreement or memorandum of understanding for the purpose of increasing or decreasing the assessed valuation of an entire class or subclass of property, or any of any portion thereof other than through an appeal of a decision made by a local board of equalization, and any reimbursements made to a county by the state for the purposes of assessing property shall not be made contingent on entering into any such agreement or memorandum of understanding.
• The amendment also provides that the Commission shall not utilize the standards promulgated by the International Association of Assessing Officers (IAAO) or any other international or domestic organization to carry out the powers and duties provided by law.

Limits and Unknowns

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Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

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SJR 90 - This amendment modifies provisions relating to the State Tax Commission.

Current constitutional provisions require the State Tax Commission to equalize assessments as between counties. This constitutional amendment, if approved by the voters, provides that the Commission shall not have the power to require a county to enter into any agreement or memorandum of understanding for the purpose of increasing or decreasing the assessed valuation of an entire class or subclass of property, or any of any portion thereof other than through an appeal of a decision made by a local board of equalization, and any reimbursements made to a county by the state for the purposes of assessing property shall not be made contingent on entering into any such agreement or memorandum of understanding.

The amendment also provides that the Commission shall not utilize the standards promulgated by the International Association of Assessing Officers (IAAO) or any other international or domestic organization to carry out the powers and duties provided by law.

This amendment provides that the assessed value of a class or subclass of real or personal property shall not be lower than seventy percent nor more than one hundred percent of the true value in money for such class or subclass, as determined by studies conducted by the Commission.

Finally, this amendment establishes the Office of State Ombudsman for Property Assessment and Taxation within the State Tax Commission, and requires the General Assembly to annually provide for a sufficient appropriation to ensure taxpayers receive the assistance needed to comply with and navigate the property tax process.
JOSH NORBERG

Current Bill Text

SECOND REGULAR SESSION
SENATE JOINT RESOLUTION NO. 90
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BROWN (26).
5384S.01I KRISTINA MARTIN, Secretary
JOINT RESOLUTION
Submitting to the qualified voters of Missouri, an amendment repealing section 14 of article X of
the Constitution of Missouri, and adopting one new section in lieu thereof relating to
the state tax commission.

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 14, article X, Constitution of 1
Missouri, is repealed and one new section adopted in lieu 2
thereof, to be known as section 14, to read as follows:3
Section 14. 1. The general assembly shall establish a 1
commission, to be appointed by the governor by and with the 2
advice and consent of the senate, to equalize assessments as 3
between counties and, under such rules as may be prescribed 4
by law, to hear appeals from local boards in individual 5
cases and, upon such appeal, to correct any assessment which 6
is shown to be unlawful, unfair, arbitrary or capricious. 7
Such commission shall perform all other duties prescribed by 8
law. 9
2. (1) Notwithstanding the provisions of subsection 1 10
of this section to the contrary, the commission shall not 11
have the power to require a county to enter into any 12
SJR 90 2
agreement or memorandum of understanding for the purpose of 13
increasing or decreasing the assessed valuation of an entire 14
class or subclass of property, or of any portion thereof, 15
other than through an appeal of a decision made by a local 16
board of equalization, and any reimbursements made to a 17
county by the state for the purposes of assessing property 18
shall not be made contingent on entering into any such 19
agreement or memorandum of understanding. 20
(2) The commission shall not utilize the standards 21
promulgated by the International Association of Assessing 22
Officers (IAAO) or any other international or domestic 23
organization to carry out any powers or duties prescribed in 24
this constitution or by general law. 25
(3) Notwithstanding the provisions of section 4(b) of 26
this article to the contrary, the assessed value of a class 27
or subclass of real or personal property shall not be lower 28
than seventy percent nor more than one hundred percent of 29
the true value in money for such class or subclass, as 30
determined by studies conducted by the commission. 31
(4) There is hereby created within the commission 32
established by this section the "Office of the State 33
Ombudsman for Property Assessment and Taxation" for the 34
purpose of helping to assure the fairness, accountability, 35
and transparency of the property tax process, and the 36
general assembly shall annually provide for a sufficient 37
appropriation to ensure taxpayers receive the assistance 38
needed to comply with and navigate such process. The 39
general assembly may provide for additional duties and 40
authorities of the office by general law. 41
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