Missouri legislation · 2026 Regular Session
Missouri SJR117: Modifies provisions relating to state revenue
Status: In committee, February 5, 2026
SJR 117 - This constitutional amendment, if approved by the voters, establishes the "Taxpayer Protection Act". This constitutional amendment requires nonrecall petitions and referred measures to be held on a general election, a municipal election, or on the first Tuesday after the first Monday in November of odd-numbered years. The amendment authorizes districts to consolidate ballot issues and allows voters to approve delays up to four years in voting on ballot issues, provided that district actions taking during the delay shall not extend beyond that period. The amendment requires a district to mail notice to each active registered elector with specific titles, as described in the amendment. Such notices shall include a summary both for and against the proposal. In addition to existing constitutional requirements for voter approval of new or increased taxes, this amendment requires voter approval for any new tax, tax rate increase, mill levy above the prior year rate, valuation for assessment ratio increase for a property class, extension of an expiring tax, or a tax policy change directly causing a net tax revenue gain to any district. Voter approval shall also be required for the creation of any multiple fiscal year direct or indirect debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocably and held for payments in all future fiscal years. The amendment requires each district to reserve a portion of its fiscal year spending to be used only for declared emergencies, as described in the amendment. The amendment places a limit on the percentage change in state appropriations equal to inflation plus the percentage change in state population in the prior calendar year, adjusted for any revenue changes approved by voters. The amendment also places a limit on the annual percentage change in a local district fiscal year spending equal to inflation plus local growth. If revenue from sources not exclu
What the bill says
From the introduced text:
SECOND REGULAR SESSION SENATE JOINT RESOLUTION NO. 103RD GENERA L ASSEMBLY INTRODUCED BY SENATOR BROWN (26). 6873S.01I KRISTINA MARTIN, Secretary JOINT RESOLUTION Submitting to the qualified voters of Missouri, an amendment to article X of the Constitution of Missouri, by adding thereto one new section relating to state revenue. 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. Article X, Constitution of Missouri, is amended by adding thereto one new section, to be known as section 20(a), to read as follows: Section 20(a). 1. This section shall be known and may be cited as the "Taxpayer Protection Act". 2. This section takes effect January 1, 2027, or as stated. All provisions are self-executing, severable, and supersede conflicting provisions of this Constitution, general law, or other state or local provisions, but otherwise, the provisions of this section shall be in addition to the limits, requirements, and other provisions of …