Missouri 2026 Regular Session Status: In Committee

SJR 111 — Modifies provisions relating to property taxes

Last action — Informal Calendar S Bills for Perfection

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced January 07, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 14% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill modifies property tax levy calculations and removes exemptions for debt service levies.

This bill proposes changes to how property tax levies are calculated, specifically affecting subclasses of real property and eliminating exemptions for debt service. It will require voters' approval in the 2026 general election.

Summary

SS/SCS/SJR 111 - Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies. The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment. Additionally, this amendment requires the value of new construction and improvements to be included in the calculation of total assessed valuation for the purpose of calculating property tax levies. (Section 22) This amendment is substantially similar to HJR 148 (2026). JOSH NORBERG

Bill Text

What changed in the latest version

16 added · 45 removed

Plain-language change summary

The recent amendment to Bill SJR 111 has repealed a section of the Missouri Constitution regarding property taxation, specifically section 22, and introduced new provisions that include both personal property and the value of new construction when calculating property tax levies. Previously, the bill also aimed to repeal a separate section that allowed certain school districts to adjust their operating levy based on historical court orders, but that part has been removed from the revised bill. This change is significant as it broadens the tax base used to calculate property taxes, potentially increasing tax revenues for local governments, while simplifying the overall focus of the legislation.

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SECOND REGULAR SESSION SENATE JOINT RESOLUTION NO.
SECOND REGULAR SESSION SENATE COMMITTEE SUBSTITUTE FOR SENATE JOINT RESOLUTION NO.
111 103RD GENERALASSEMBLY INTRODUCED BY SENATOR HUDSON.
111 103RD GENERALASSEMBLY 6511S.03C KRISTINAMARTIN, Secretary JOINT RESOLUTION Submitting to the qualified voters of Missouri, an amendment repealing section 22 of article X of the Constitution of Missouri, and adopting one new section in lieu thereof relating to taxation of property.
6511S.01I KRISTINAMARTIN, Secretary JOINT RESOLUTION Submitting to the qualified voters of Missouri, an amendment repealing sections 11(g) and 22 of article X of the Constitution of Missouri, and adopting two new sections in lieu thereof relating to taxation of real property.
Sections 11(g) and 22, article X, Constitution of Missouri, are repealed and two new sections adopted in lieu thereof, to be known as sections 11(g) and 22, to read as follows:
Section 22, article X, Constitution of Missouri, is repealed and one new section adopted in lieu thereof, to be known as section 22, to read as follows:
Section 11(g).
1.
The school board of any school district whose operating levy for school purposes for the 1995 tax year was established pursuant to a federal court order may establish the operating levy for school purposes for the district at a rate that is lower than the court- ordered rate for the 1995 tax year.
The rate so established may be changed from year to year by the school board of the district.
Approval by a majority of the voters of the district voting thereon shall be required for any operating EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is intended to be omitted in the law.
SJR 111 2 levy for school purposes equal to or greater than the rate established by court order for the 1995 tax year.
The authority granted in this section shall apply to any successor school district or successor school districts of such school district.
This subsection shall expire on December 31, 2026.
2.
(1) For the 2027 calendar year, on January 1, 2027, the operating levy of a school district described in subsection 1 of this section shall be set to the rate at which such school district would receive:
(a) The same amount of property tax revenue from its operating levy that such school district received in the 2026 tax year;
and (b) An additional percentage of the amount of property tax revenue described in subdivision (1) of this subsection calculated by multiplying the amount of such property tax revenue by the percentage of increase in the Consumer Price Index for All Urban Consumers over the twelve-month period from December 2025 to November 2026;
and (2) For all years beginning on or after January 1, 2028, the operating levy of such school district shall be set as provided in Article X of the Constitution of Missouri and all applicable statutes governing property taxes and school district operating levies.
Counties and other political subdivisions are hereby prohibited from levying any tax, license or fees, not authorized by law, charter or self- enforcing provisions of the constitution when this section is adopted or from increasing the current levy of an existing tax, license, or fees, above that current levy authorized by law or charter when this section is adopted without the approval of the required majority of the SJR 111 3 qualified voters of that county or other political subdivision voting thereon.
Counties and other political subdivisions are hereby prohibited from levying any tax, license or fees, not authorized by law, charter or self- enforcing provisions of the constitution when this section is adopted or from increasing the current levy of an existing tax, license, or fees, above that current levy authorized by law or charter when this section is adopted without the approval of the required majority of the qualified voters of that county or other political subdivision voting thereon.
2.
EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is intended to be omitted in the law.
SCS SJR 111 2 2.
[(b) The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this section.] (2) (a) Beginning on January first of the calendar year immediately following the adoption of this section, if the assessed valuation of a subclass of real property classified under section 4(b) of this article as finally equalized in a given year increases by any percentage over the previous year, the maximum authorized current levy applied to such subclass in each county or other political SJR 111 4 subdivision shall be reduced to yield the same gross revenue from existing real property in such subclass as could have been collected at the existing authorized levy on the prior assessed value of such subclass.
[(b) The limitations of this section shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidence of indebtedness or for the payment of assessments on contract obligations in anticipation of which bonds are issued which were authorized prior to the effective date of this section.] (2) (a) Beginning on January first of the calendar year immediately following the adoption of this section, if the assessed valuation of a subclass of real property classified under section 4(b) of this article as finally equalized in a given year increases by any percentage over the previous year, the maximum authorized current levy applied to such subclass in each county or other political subdivision shall be reduced to yield the same gross revenue from existing real property in such subclass as could have SCS SJR 111 3 been collected at the existing authorized levy on the prior assessed value of such subclass.
(c) Notwithstanding any provision of law to the contrary, for the purposes of calculating property tax levies pursuant to this section, the total assessed valuation of a taxing jurisdiction shall include all personal property as well as the value of new construction and improvements made to real property.
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Action History

  1. Informal Calendar S Bills for Perfection

  2. SS for SCS S offered (Hudson)--(6511S.04F)

  3. SA 1 to SS for SCS S offered (Beck)--(6511S04.02S)

  4. Bill Placed on Informal Calendar

  5. Bill Placed on Informal Calendar

  6. Reported from S Select Committee on Property Taxes and the State Tax Commission Committee w/SCS

  7. SCS Voted Do Pass S Select Committee on Property Taxes and the State Tax Commission Committee (6511S.03C)

  8. Hearing Conducted S Select Committee on Property Taxes and the State Tax Commission Committee

  9. Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee

  10. S First Read

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 198 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (198)

198 members have not signed on to this bill.

Show all 198 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

What does SJR 111 do?
SS/SCS/SJR 111 - Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies. The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment. Additionally, this amendment requires the value of new construction and improvements to be included in the calculation of total assessed valuation for the purpose of calculating property tax levies. (Section 22) This amendment is substantially similar to HJR 148 (2026). JOSH NORBERG
Who sponsors SJR 111?
SJR 111 is sponsored by Brad Hudson.
What is the current status of SJR 111?
This bill is in committee in the Senate. Introduced January 07, 2026. It must pass committee before a floor vote.
Where can I track SJR 111?
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