Proposes a constitutional amendment exempting from taxation certain real and personal property owned by a veteran with a total service-connected disability

HJR 96 proposes a constitutional amendment to exempt from property taxation real and personal property owned by Missouri veterans with a total service-connected disability, up to $200,000 in value (adjusted for inflation after 2026). This exemption specifically covers a veteran's primary residence and household goods, directly benefiting eligible veterans. To offset lost tax revenue, the bill requires counties to impose a replacement tax on a specific property class (subclass 3 of class 1) and distribute the funds to affected taxing authorities. The amendment must be approved by voters in 2026 or a special election, and if adopted, the tax exemption would take effect after the 2026 tax year.