Proposes a constitutional amendment authorizing counties to exempt eligible motor vehicles from personal property taxes

HJR 143 proposes a constitutional amendment allowing Missouri counties to exempt eligible motor vehicles from personal property taxes. If adopted, counties could choose to implement this exemption for qualifying vehicles (defined by future state law), reducing property taxes for vehicle owners in those counties. Counties opting for this exemption would replace lost tax revenue by increasing a countywide tax on other property types (specifically subclass 3 of class 1 property) to maintain overall tax revenue. The amendment requires voter approval for the constitutional change and gives counties discretion on whether to adopt the vehicle exemption.