SJR 94 - This constitutional amendment, if approved by the voters, expands the current exemption from real property taxes for former prisoners of war with a total service-connected disability to all disabled veterans, as defined in the amendment, including surviving spouses of deceased disabled veterans. This amendment is identical to SJR 77 (2026), SJR 88 (2026), HCS/HJR 115 (2026), SS/SJR 46 (2025), SCS/SJR 14 (2025), and HJR 6 (2025), and is substantially similar to HJR 41 (2025), HJR 64 (2025), HJR 66 (2025), HJR 74 (2025), HJR 96 (2025), SJR 58 (2024), SJR 84 (2024), HCS/HJR 75 (2024), HJR 95 (2024), HJR 118 (2024), SJR 16 (2023), HCS/HJRs 7 & 11 (2023), HCS/HJR 52 (2023), HJR 57 (2023), SCS/SJR 40 (2022), HJR 72 (2022), HJR 73 (2022), HJR 86 (2022), HJR 89 (2022), HJR 115 (2022), HJR 119 (2022), HJR 140 (2022), HJR 3 (2021), HJR 32 (2021), HJR 63 (2021), SJR 23 (2018), SJR 34 (2018), HJR 63 (2018), and HJR 57 (2018). JOSH NORBERG

2026 Regular Session Introduced by Brad Hudson

Missouri would allow disabled veterans property tax exemptions if voters approve this constitutional amendment, reducing veteran property tax liability but decreasing local government revenue.

Second Read and Referred S Select Committee on Property Taxes and the State Tax Commission Committee

Legislative bill overview

SJR 94 proposes a constitutional amendment to authorize Missouri to grant property tax exemptions for disabled veterans. The bill would allow the state legislature to create tax relief measures specifically for veterans with service-connected disabilities, requiring voter approval through a statewide referendum to amend the Missouri Constitution.

Why is this important

Property tax exemptions directly reduce the annual financial burden on disabled veterans, many of whom live on fixed incomes or have service-connected disabilities affecting their earning capacity. This reflects a policy choice about how states honor veteran contributions and support their economic stability after military service.

Potential points of contention

Revenue impact: Property tax exemptions reduce funding available to local school districts, municipalities, and county services, requiring analysis of whether exemptions are broad or narrowly tailored

Defining disability scope: Disagreement may arise over what qualifies as "disabled" (service-connected vs. any disability) and whether all disabled veterans or only those below income thresholds qualify

Equity questions: Critics may argue that tax exemptions benefit homeowners disproportionately while renters receive no direct benefit, and that targeted income-support programs might better serve economically vulnerable veterans