Bill > HJR148

This concurrent resolution proposes a constitutional amendment for the state of Missouri that would modify provisions related to real property taxation, to be voted on at the next general election in November 2026 or a special election. Specifically, it aims to repeal and replace Sections 11(g) and 22 of Article X of the Missouri Constitution. The proposed changes to Section 11(g) would allow school districts, whose operating levies were set by federal court order based on the 1995 tax year, to establish a lower operating levy for school purposes, with voter approval required for any levy equal to or greater than the original court-ordered rate; this provision would expire on December 31, 2026, after which a specific levy rate would be set for 2027, and subsequent years would follow general constitutional and statutory rules for property taxes. The proposed changes to Section 22 would clarify that counties and other political subdivisions are prohibited from levying unauthorized taxes, licenses, or fees, or increasing existing ones without voter approval, and would introduce provisions to reduce maximum authorized levies if the assessed valuation of property increases faster than inflation or if the definition of a tax base is broadened, ensuring that the revenue generated from existing property does not exceed what could have been collected previously, adjusted for inflation, with specific rules for subclasses of real property.

Budget and Finance, Government Affairs

https://house.mo.gov/Bill.aspx?bill=HJR148&year=2026&code=R