Missouri legislation · 2026 Regular Session
Missouri SJR90: Modifies provisions relating to the State Tax Commission
Status: In committee, January 27, 2026
SJR 90 - This amendment modifies provisions relating to the State Tax Commission. Current constitutional provisions require the State Tax Commission to equalize assessments as between counties. This constitutional amendment, if approved by the voters, provides that the Commission shall not have the power to require a county to enter into any agreement or memorandum of understanding for the purpose of increasing or decreasing the assessed valuation of an entire class or subclass of property, or any of any portion thereof other than through an appeal of a decision made by a local board of equalization, and any reimbursements made to a county by the state for the purposes of assessing property shall not be made contingent on entering into any such agreement or memorandum of understanding. The amendment also provides that the Commission shall not utilize the standards promulgated by the International Association of Assessing Officers (IAAO) or any other international or domestic organization to carry out the powers and duties provided by law. This amendment provides that the assessed value of a class or subclass of real or personal property shall not be lower than seventy percent nor more than one hundred percent of the true value in money for such class or subclass, as determined by studies conducted by the Commission. Finally, this amendment establishes the Office of State Ombudsman for Property Assessment and Taxation within the State Tax Commission, and requires the General Assembly to annually provide for a sufficient appropriation to ensure taxpayers receive the assistance needed to comply with and navigate the property tax process. JOSH NORBERG
What the bill says
From the introduced text:
SECOND REGULAR SESSION SENATE JOINT RESOLUTION NO. 103RD GENERA L ASSEMBLY INTRODUCED BY SENATOR BROWN (26). 5384S.01I KRISTINA MARTIN, Secretary JOINT RESOLUTION Submitting to the qualified voters of Missouri, an amendment repealing section 14 of article X of the Constitution of Missouri, and adopting one new section in lieu thereof relating to the state tax commission. Be it resolved by the Senate, the House of Representatives concurring therein: That at the next general election to be held in the state of Missouri, on Tuesday next following the first Monday in November, 2026, or at a special election to be called by the governor for that purpose, there is hereby submitted to the qualified voters of this state, for adoption or rejection, the following amendment to article X of the Constitution of the state of Missouri: Section A. Section 14, article X, Constitution of Missouri, is repealed and one new section adopted in lieu thereof, to be known as section 14, to read as follows: Section 14. 1. The general assembly shall establish a commission, to be appointed by the governor by and with the advice and consent of the senate, to equalize assessments as between counties and, under such rules as may be prescribed by law, to hear appeals from local boards in individual cases and, upon such appeal, to …