Bill > HJR115

This resolution proposes a constitutional amendment to provide a property tax exemption for disabled veterans and their surviving spouses in Missouri. The amendment defines a "disabled veteran" as a state resident who has been honorably discharged from military service and has been certified by the U.S. Department of Veterans Affairs as having a 100% service-connected disability rating. The exemption applies to a homestead (primary residence) not exceeding two and a half acres, with specific provisions to prevent commercial use. If a disabled veteran dies, their surviving spouse can continue to receive the tax exemption as long as they maintain and occupy the same property. The resolution specifies that the proposed amendment will be submitted to Missouri voters at the general election in November 2026 or at a special election called by the governor. The amendment also includes detailed provisions for how local taxing authorities will be compensated for lost revenue resulting from this property tax exemption, including a countywide replacement tax on certain property classes and mechanisms for adjusting tax rates to offset the financial impact.

Budget and Finance

https://house.mo.gov/Bill.aspx?bill=HJR115&year=2026&code=R