SJR 112 is a constitutional amendment proposal that changes how Missouri funds the Blind Pension Fund. It requires the state legislature to appropriate annually at least the same amount as the 2026-27 fiscal year for blind pensions, instead of the current tax-based funding. Any leftover funds after pension payments must first support the Commission for the Blind, with any remaining balance transferred to public school funds. This amendment directly affects the Blind Pension Fund, the Commission for the Blind, and public school funding, establishing a new minimum annual appropriation requirement.
HB 2711 adds "machinery and equipment used to provide broadband communications service" as a new taxable subclass (subclass 8) under Missouri's tangible personal property tax rules. This specifically includes physical infrastructure like fiber cables, antennas, routers, switches, and related equipment owned by broadband providers. The bill modifies how these assets are assessed for property tax purposes, placing them in a separate category from other equipment. It directly affects broadband service providers who own this infrastructure, requiring them to pay taxes on it under the new classification. The change clarifies that such equipment is taxable as tangible personal property, distinct from other categories like solar panels or farm machinery.
HJR 105 proposes a constitutional amendment to exempt certain veterans' property from Missouri property taxes. It would add former prisoners of war, veterans with total service-connected disabilities, and Purple Heart recipients to the existing list of individuals eligible for a property tax exemption. The amendment repeals the current Section 6 of Article X in the Missouri Constitution and replaces it with new language explicitly including these veteran groups. This change would require voter approval in 2026 to take effect, directly benefiting qualifying veterans and their families by reducing their property tax burden.
HJR 147 proposes a constitutional amendment to establish a dedicated funding source for pensions for eligible blind residents in Missouri. It would require a property tax levy of 0.5 to 3 cents per $100 of taxable property valuation, with annual funds matching the 2026-27 fiscal year appropriation for the blind pension fund. Any unused funds after pension payments would first support the Commission for the Blind and any remaining balance would transfer to the public school fund. This amendment, if approved by voters, would permanently guarantee this funding mechanism within Missouri's Constitution.
HJR 141 proposes a constitutional amendment that would change how Missouri's state tax commission handles property tax appeals. If approved by voters in 2026, it would limit the commission's authority starting January 1, 2027: the commission could no longer increase property valuations in appeals, only uphold current values or lower them. The amendment also requires the commission to provide each county with detailed reports listing properties that are either undervalued or overvalued compared to their actual market value. This change would directly affect property owners, local governments, and the commission by altering the appeal process for property tax assessments.
HJR 144 proposes a constitutional amendment granting Missouri veterans with service-connected disabilities a proportional property tax exemption. It directly affects veterans who received a disability rating from the U.S. Department of Veterans Affairs, exempting their real property (like homes) and personal property from taxes based on their specific disability percentage. For example, a veteran with a 50% disability rating would receive a 50% reduction in property taxes, while those rated 100% would be fully exempt. This amendment requires voter approval in a special election and would take effect for tax years beginning January 1, 2027.
HJR 112 proposes a constitutional amendment to change how residential property taxes are assessed in Missouri. It would freeze the assessed value of all residential property (including single-family and rental homes) at its most recent valuation starting January 1, 2027. Property owners could see limited annual increases - capped at either the change in the consumer price index or 2% per year - unless new construction or improvements justify a higher increase. This directly affects homeowners and landlords by limiting annual tax assessment growth for residential properties. The amendment must be approved by Missouri voters in 2026.
HB 1799 allows property taxpayers in local political subdivisions to petition for a reduction in their area's combined property tax rate through a voter-approved process. Taxpayers must gather signatures equal to 5% of voters in the last election for the governing body, pay verification fees (up to $0.50 per signature), and submit the petition to the local election authority. If approved by a majority vote in the next general election, the tax rate is reduced by the approved percentage - capped at 5% - but cannot affect taxes for debt service or be proposed more frequently than every four years. This bill directly affects homeowners and property owners in cities, counties, or other local governments that levy property taxes.
HB 2627 requires counties and political subdivisions (like school districts and cities) to adjust property tax rates when property valuations change, ensuring tax revenue remains stable after reassessments. It mandates that tax rates for different property types (e.g., residential, commercial) be revised to generate the same revenue as the previous year, excluding new construction. School districts must also account for revenue from railroad/utility property and cap rate increases at inflation (CPI) or 5%, whichever is lower. The bill directly affects local governments responsible for setting property tax rates in Missouri.
HB 2178 changes how property taxes are calculated in Missouri. It sets new assessment rates: 19% for most residential property, 12% for certain commercial land, and 32% for others, while reducing rates for specific items like solar panels (5%) and historic vehicles (5%). The bill also adds rules for assessing property near airports (deducting costs paid by non-government parties for improvements) and requires counties to submit two-year assessment plans for approval. These changes directly affect all property owners, counties, and cities in Missouri, particularly those with airport-adjacent land or solar installations meeting the 2022 deadline.
