Modifies provisions relating to taxation

This constitutional amendment, if approved by Missouri voters in 2026, would prohibit state agencies from withholding local tax revenues or imposing financial penalties on counties with property assessments below the state's maximum allowable percentage. It specifically protects counties whose assessments stay within state-determined limits, preventing actions like revenue withholding as punishment for lower valuations. The amendment would require state agencies to comply with existing assessment standards without using punitive measures against compliant counties. This change would take effect only after voter approval, as it amends Missouri's state constitution.