SJR 77 - 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 88 (2026), SJR 94 (2026), HCS/HJR 115 (2026), SCS/SJR 14 (2025), SS/SJR 46 (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 Angela Mosley

Missouri constitutional amendment authorizing property tax exemptions for disabled veterans to reduce their real estate tax burden if approved by voters.

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

Legislative bill overview

SJR 77 proposes a constitutional amendment in Missouri that would authorize a property tax exemption for disabled veterans. The measure requires voter approval through a statewide referendum before becoming law. This type of joint resolution modifies the state constitution rather than statutory law.

Why is this important

Property tax exemptions directly reduce the financial burden on disabled veterans by lowering or eliminating real estate taxes on their primary residences. For veterans with service-connected disabilities and limited fixed incomes, this can represent significant annual savings. The measure recognizes disabled veterans as a policy priority while affecting state and local tax revenue.

Potential points of contention

Revenue impact: The exemption reduces property tax revenue for counties, schools, and municipalities that depend on this funding, potentially requiring budget adjustments or tax increases elsewhere

Scope definition: Questions about which disabilities qualify, income thresholds, property value limits, and whether the exemption applies to primary residences only remain to be addressed in implementation

Constitutional amendment precedent: Using constitutional amendments for tax policy rather than statutory law limits future flexibility and makes changes more difficult if unintended consequences emerge