Bill > SJR102

This joint resolution proposes a constitutional amendment to be voted on in the Missouri general election in November 2026 that would restrict state agencies from taking punitive actions against counties for property tax assessments. Specifically, the resolution defines key terms like "local tax revenues" and "punitive action" and establishes that no state agency can impose financial penalties, withhold local tax revenues, or take other coercive actions against a county if its property tax assessments fall within the acceptable range of assessment levels as determined by state law or ratio studies. If a county's aggregate assessed valuations exceed the upper range of acceptable assessment levels, it may be subject to penalties, but these penalties cannot include withholding local tax revenues. The ballot language frames the amendment as a measure to protect counties from financial penalties while maintaining fair assessment standards, giving counties more protection against state intervention in their property tax assessment practices.

Budget and Finance

https://www.senate.mo.gov/26info/BTS_Web/Bill.aspx?SessionType=R&BillID=108