Modifies provisions relating to taxation

SJR 2 proposes a constitutional amendment to change Missouri's property tax system. It creates a new homestead property tax credit starting January 1, 2027, for homeowners who live in their primary residence (classified as "homestead" in Class 1). The credit equals the difference between a homeowner's current property tax bill and their initial credit year tax bill, applied automatically by county collectors. The amendment also adds a provision prohibiting taxes on unrealized asset gains before a sale. This measure requires voter approval at the 2026 general election.