HOUSE JOINT RESOLUTION NO. 150 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE BYRNES.
6001H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION Submitting to the qualified voters of Missouri an amendment repealing Section 22 of Article X of the Constitution of Missouri, and adopting one new section in lieu thereof relating to taxation of real property.
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X of the Constitution of the state of 5 Missouri: Section A. Section 22, Article X, Constitution of Missouri, is repealed and one new 2 section adopted in lieu thereof, to be known as Section 22, to read as follows: Section 22. [(a)] 1. Counties and other political subdivisions are hereby prohibited 2 from levying any tax, license, or fees[,] not authorized by law, charter, or self-enforcing 3 provisions of the constitution when this section is adopted or from increasing the current levy 4 of an existing tax, license, or [fees,] fee above that current levy authorized by law or charter 5 when this section is adopted without the approval of the required majority of the qualified 6 voters of that county or other political subdivision voting thereon. 7 2. If the definition of the base of an existing tax, license, or [fees,] fee is broadened, 8 the maximum authorized current levy of taxation on the new base in each county or other
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 150 2
9 political subdivision shall be reduced to yield the same estimated gross revenue as on the 10 prior base. 11 3. (1) Before January first of the calendar year immediately following the 12 adoption of this section, if the assessed valuation of property as finally equalized, excluding 13 the value of new construction and improvements, increases by a larger percentage than the 14 increase in the general price level from the previous year, the maximum authorized current 15 levy applied thereto in each county or other political subdivision shall be reduced to yield the 16 same gross revenue from existing property, adjusted for changes in the general price level, as 17 could have been collected at the existing authorized levy on the prior assessed value. 18 [(b) The limitations of this section shall not apply to taxes imposed for the payment of 19 principal and interest on bonds or other evidence of indebtedness or for the payment of 20 assessments on contract obligations in anticipation of which bonds are issued which were 21 authorized prior to the effective date of this section.] 22 (2) Beginning on January first of the calendar year immediately following the 23 adoption of this section: 24 (a) a. If the total assessed valuation of real property increases by a larger 25 percentage than the percentage increase in the general price level from the previous 26 year, the increase in such total assessed valuation as finally equalized shall be limited to 27 the percentage of increase in the general price level from the previous year; and 28 b. If the total assessed valuation of real property increases by a lower percentage 29 than the percentage increase in the general price level from the previous year, there shall 30 be no increase in such total assessed valuation as finally equalized; 31 (b) If the assessed valuation of a subclass of real property classified under 32 section 4(b) of this article as finally equalized in a given year increases by any 33 percentage over the previous year, the maximum authorized current levy applied to 34 such subclass in each county or other political subdivision shall be reduced to yield the 35 same gross revenue from existing real property in such subclass as could have been 36 collected at the existing authorized levy on the prior assessed value of such subclass; 37 (c) If a county's or other political subdivision's assessed valuation of real 38 property increases as described in paragraph (b) of this subdivision, such county or 39 other political subdivision may adjust the reduction in the maximum authorized current 40 levy required under paragraph (b) of this subdivision to account for changes in the 41 general price level as provided by general law; and 42 (d) If a political subdivision needs to increase the current levy applied to a 43 particular subclass of real property to yield the same gross revenue from existing real 44 property in such subclass as could have been collected at the existing authorized levy on 45 the prior assessed value of such subclass, such political subdivision shall submit the HJR 150 3
46 question to the voters on the next general election day as defined by general law. If a 47 majority of the qualified voters voting on the question approve the question, the political 48 subdivision may increase such current levy. ✔