Memorials, Death - Lois Johnson Bates -
Summary: House Joint Resolution 128 (HJR 128) OverviewHJR 128 is a proposed Missouri constitutional amendment (a joint resolution) that would add a new Section 27 to Article X. The
Summary: House Joint Resolution 128 (HJR 128) OverviewHJR 128 is a proposed Missouri constitutional amendment (a joint resolution) that would add a new Section 27 to Article X. The
HJR 128 is a proposed Missouri constitutional amendment (a joint resolution) that would add a new Section 27 to Article X. The central aim is to require voter approval for virtually all state and local taxes after an initial 25-year period, with automatic reauthorization by voters every 25 years thereafter. The measure is introduced in the 2025 session as a prefiled item and includes companion legislation in the Senate (SJR 63).
1) Voter approval for taxes after 25 years
- Beginning with calendar years on or after January 1, 2027, every tax levied by the state or any political subdivision (as authorized by the Constitution or general law) must be submitted to voters for approval at the general election that follows the date that is 25 years from the tax’s original effective date or from the most recent rate modification.
2) Initial 25-year period and timing
- If the initial 25-year period for a tax occurred on or before the section’s effective date (or within two years after), the tax must be submitted to voters at the next general election in the third calendar year following the effective date.
3) Reauthorization every 25 years
- Once a tax is approved for continuation after an initial 25-year period, it must be reauthorized every 25 years thereafter. If voters do not approve continuance, the governing body must modify the tax and submit the modified proposal to voters at the next general election. If no modification is submitted or the modification is not approved, the tax terminates at the end of the second fiscal year after the general election.
4) Ballot language constraint
- Ballot summaries for these voter-placed taxes cannot state that the tax is not a tax increase.
5) Exemptions and protections
- The provisions do not apply to taxes imposed to pay principal and interest on bonds or other indebtedness, or to assessments on contract obligations in anticipation of bonds issued prior to the effective date of this section.
- The voter-approval provisions do not replace other constitutional requirements to incur bonded indebtedness or to authorize specific taxes; the new provisions are self-enforcing, though the General Assembly can enact implementing laws that align with the section’s purposes.
Compiled from official sources — confirm details with the bill’s official record.
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