HOUSE JOINT RESOLUTION NO. 128 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE TITUS.
5080H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION Submitting to the qualified voters of Missouri an amendment to Article X of the Constitution of Missouri, by adopting one new section relating to taxation.
Be it resolved by the House of Representatives, the Senate concurring therein:
That at the next general election to be held in the state of Missouri, on Tuesday next 2 following the first Monday in November, 2026, or at a special election to be called by the 3 governor for that purpose, there is hereby submitted to the qualified voters of this state, for 4 adoption or rejection, the following amendment to Article X of the Constitution of the state of 5 Missouri: Section A. Article X, Constitution of Missouri, is amended by adopting one new 2 section, to be known as Section 27, to read as follows: Section 27. 1. Notwithstanding any other provision of this constitution to the 2 contrary, for all calendar years beginning on or after January 1, 2027, each tax levied 3 and imposed by the state or any political subdivision thereof as authorized in this 4 constitution or by general law shall be submitted to the voters of the state or the 5 applicable political subdivision for approval at the general election immediately 6 following the date that is twenty-five years from the original effective date of the tax or 7 the effective date of the most recent modification to the rate of tax. 8 2. If the initial twenty-five-year period for a given tax occurred on or before the 9 effective date of this section, or shall occur within two calendar years after the effective
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HJR 128 2
10 date of this section, such tax shall be submitted to voters for approval at the next general 11 election occurring in the third calendar year following the effective date of this section. 12 3. Upon voter approval of the tax after the initial twenty-five-year period under 13 subsections 2 and 3 of this section, the tax shall be reauthorized. Every twenty-five 14 years thereafter such reauthorization, the issue of whether to continue to impose such 15 tax shall be resubmitted to the voters for approval at the general election. If the 16 majority of the voters fail to approve the continuance of such tax, the general assembly 17 or other governing body authorized to modify the provisions of the tax shall restructure, 18 overhaul, redesign, limit, or otherwise modify such tax and submit the modified tax 19 proposal to a vote of the people at the next general election. If no modification is 20 submitted within the allowed time frame or if the majority of the voters fail to approve 21 the modification and continuance of the tax, such tax shall terminate at the end of the 22 second fiscal year immediately following such general election. 23 4. A ballot summary for a tax submitted to the voters under the provisions of 24 this section shall be prohibited from stating that the tax is not a tax increase. 25 5. The provisions of this section shall not apply to taxes imposed for the payment 26 of principal and interest on bonds or other evidence of indebtedness or for the payment 27 of assessments on contract obligations in anticipation of which bonds are issued that 28 were authorized prior to the effective date of this section. 29 6. The provisions for voter approval contained in this section do not abrogate 30 and are in addition to other provisions of the constitution requiring voter approval to 31 incur bonded indebtedness and to authorize certain taxes. The provisions contained in 32 this section are self-enforcing; provided, however, that the general assembly may enact 33 laws implementing such provisions that are not inconsistent with the purposes of this 34 section. ✔