SJR 111 Missouri Senate · 2026 Regular Session

Modifies provisions relating to property taxes

SJR 111 proposes a constitutional amendment modifying Missouri's real property tax rules. It would allow school districts with 1995 federal court-ordered property tax levies to lower their rates (with voter approval needed to raise rates back to the court level), ending this provision by December 31, 2026. It also requires counties to get voter approval for most tax increases and adjusts tax limits based on property valuation changes and the Consumer Price Index. This amendment must be approved by Missouri voters in the 2026 election to take effect.

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 7, 2026 Last action May 15, 2026

Maddy AI version diff · 1 comparison

What changed between versions

6511S.01I - Introduced → 6511S.03C - Senate Committee Substitute · 4 edits

MODERATE

The bill was amended to simplify its scope by removing a temporary provision that allowed school districts to lower their property tax rates below court-ordered levels. The Senate Committee Substitute also changed the constitutional amendment text to repeal only Section 22 instead of both Sections 11(g) and 22, and added new rules requiring tax levies to be adjusted when property values rise to prevent revenue increases from inflation.

Scope change

The bill's scope was narrowed by removing the specific exception for school districts that had previously been subject to federal court orders regarding their operating levies.

ELIGIBILITY

Deleted a temporary provision allowing school districts with prior federal court orders to set tax rates lower than the court-mandated 1995 rate, which was set to expire in 2026.

SCOPE

Changed the constitutional amendment to repeal only Section 22 of Article X, whereas the original version also repealed Section 11(g).

REQUIREMENT

Added a requirement that if the assessed value of a specific property class increases, the tax levy must be reduced to maintain the same gross revenue as the previous year.

DEFINITION

Added a definition stating that total assessed valuation for tax calculations must include personal property and the value of new construction or improvements.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 12, 2026

Upper · Passed

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

upper

Mar 11, 2026

Upper · Passed

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

upper

Feb 18, 2026

Upper · Passed

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

upper

1 primary · 0 co-sponsors