Missouri 2026 Regular Session

Missouri Senate Bill SJR88

Introduced
1/7/26  
Introduced
12/31/69  

Caption

Authorizes a property tax exemption for disabled veterans

Impact

If passed, SJR88 would significantly reshape property tax laws in Missouri, enhancing the financial relief available to veterans who have become disabled as a result of their service. The amendment would exempt all properties classified as homesteads owned by these veterans, thereby reducing their tax burden and providing stability for their families. The bill further extends this protection to the surviving spouses of deceased disabled veterans, allowing them to retain the exemption as long as they continue to occupy the property. This legislative change could increase homeownership stability for veterans and their families after loss of income due to disability or death.

Summary

SJR88, introduced by Senator Carter, seeks to amend the Missouri Constitution to provide a property tax exemption for disabled veterans and their surviving spouses. The bill aims to repeal the existing Section 6 of Article X and replace it with a new legal framework that clearly defines eligibility criteria for the exemption. Specifically, the bill defines a 'disabled veteran' as a resident who has been honorably discharged and is receiving disability compensation at the 100% rate due to a service-connected disability. This clarification aims to ensure that only eligible members of the veteran community benefit from the proposed exemption.

Contention

The bill is likely to garner discussion among lawmakers and stakeholders regarding its financial implications for local governments. As these tax exemptions could lead to a reduction in property tax revenues, there may be concerns about how local governments will replace lost revenue. Provisions within the bill indicate that it would require counties to implement a replacement tax to mitigate this loss. There may also be dialogue around whether the criteria established for eligibility could potentially exclude veterans who, while still deserving assistance, do not meet the new stringent requirements.

Additional_points

Moreover, SJR88 might stimulate broader discussions on the topic of veteran benefits at a state level, potentially prompting further legislative initiatives aimed at improving the lives of disabled veterans in Missouri. The proposal explicitly recognizes the sacrifices made by veterans and positions the state as a supportive entity regarding veteran welfare.

Companion Bills

No companion bills found.

Previously Filed As

MO SJR46

Authorizes a property tax exemption for disabled veterans

MO SJR14

Exempts certain disabled veterans from property taxes

MO HB921

Authorizes the "Disabled Veteran Property Tax Relief Act" relating to a property tax exemption for certain disabled veterans

MO HB552

Authorizes the "Missouri Disabled Veterans' Homestead Exemption" relating to a property tax exemption for certain veterans

MO HB700

Authorizes the "Missouri Disabled Veterans Homestead Exemption"

MO HJR6

Proposes a constitutional amendment relating to property tax exemptions

MO HJR66

Proposes a constitutional amendment granting property tax exemptions to certain disabled veterans

MO SB245

Authorizes a sales tax exemption for certain property sold at auction

MO HJR74

Proposes an constitutional amendment relating to property tax exemptions for certain disabled veterans

MO HB988

Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.