HJR 113 proposes a constitutional amendment to grant Missouri veterans with service-connected disabilities partial or full property tax exemptions proportional to their disability rating. It directly affects veterans who are Missouri residents and have a disability rating determined by the U.S. Department of Veterans Affairs. The exemption reduces real and personal property taxes by a percentage equal to the veteran’s disability rating (e.g., 50% disability = 50% tax reduction), with 100% disability providing full exemption. This change would take effect for tax years beginning January 1, 2027.
This bill (SJR 75) has a very limited description in the provided context, stating only that it "places limits on increases of the assessment of certain properties." The official abstract and summary offer no specific details about which properties are affected, the nature of the limits (e.g., percentage caps, timeframes), or the mechanism for implementation. Without additional information on the bill's provisions or scope, a substantive summary of its policy changes cannot be provided. The context indicates it is a Senate Joint Resolution (SJR) currently in early procedural stages (prefiled, first reading).
This proposed constitutional amendment would change Missouri's property tax rules for primary residences. Starting January 1, 2027, homeowners maintaining their main residence would keep their previous tax assessment value, preventing annual increases unless they make major improvements like new construction. This specifically affects residential property owners (Class 1, Subclass 1) but leaves agricultural, commercial, and other property classes under separate tax rules. The amendment aims to stabilize property tax bills for long-term homeowners by freezing reassessment values unless significant changes occur to the property.
HB 2360 allows charter counties and counties with alternative government structures in Missouri to create their own property assessment and tax systems. It permits these counties to adjust how often properties are valued, set limits on value changes based on inflation or population, and determine tax calculation methods - while still following state constitutional tax uniformity rules. Counties can also require transparency measures like efficiency audits before seeking tax increases. The bill requires counties using these options to report their methods and impacts annually to the state tax commission and auditor. This directly affects eligible counties and their taxpayers by giving local governments more flexibility in managing property tax policies.
This bill clarifies that single-family homes rented for less than 30 consecutive days (subject to sales tax) must be classified as residential property for tax purposes, not as "transient housing." It explicitly defines "transient housing" as rentals where rent receipts are subject to sales tax, excluding short-term home rentals. This affects property owners and local tax assessors who must apply this classification when determining property tax rates. The change ensures short-term rentals are taxed under residential rates rather than commercial rates, without altering rental regulations or tenant rights.
HB 2089 creates a property tax exemption for Missouri veterans with service-connected disabilities, directly affecting qualifying veterans and their surviving spouses. The bill grants annual exemptions of $2,500 for veterans with 30-49% disability (certified by the VA) and $5,000 for those with 50-69% disability, applied to their primary residence valued under $250,000. Surviving spouses may qualify if the veteran died in service, was eligible but died before applying, or if the spouse receives VA dependency compensation. The exemption applies to tax years beginning January 1, 2027, and requires the veteran to own and reside in the property as their principal home.
HJR 138 proposes a constitutional amendment to expand Missouri's property tax exemption for disabled veterans. It would exempt the homestead property (primary residence) of veterans certified by the VA to receive 100% disability compensation for a service-connected injury, plus their surviving spouses who continue living in that home. The amendment repeals the current constitutional provision and replaces it with specific definitions, ensuring the exemption applies to veterans meeting federal VA criteria and extends to surviving spouses under defined conditions. This change would directly affect qualifying disabled veterans and their surviving spouses in Missouri by providing property tax relief on their primary residence.
This bill allows Missouri counties to let property owners pay real and personal property taxes in installments (annual, semiannual, or quarterly) instead of a single annual payment. Taxpayers pay based on the previous year's tax amount, with year-end adjustments: they pay extra if underpaid or receive a refund for overpayments (without interest). Counties must refund overpayments once per year and can charge interest only if payments are missed. It directly affects all property taxpayers in counties adopting this system, excluding financial institutions using escrow accounts for tax payments.
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.
SJR 84 would eliminate property taxes on personal property, such as vehicles, furniture, and equipment, directly affecting individuals and businesses that own these items. The bill removes the tax obligation for personal property without introducing new fees or modifying existing exemptions. This is a straightforward policy change targeting the tax treatment of movable assets, distinct from real estate taxes. The bill is currently in early legislative stages, having been prefaced in December 2025 and receiving its first reading in January 2026.
