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HJR 139

Proposes a constitutional amendment that authorizes a real property tax exemption for certain senior citizens

2026 Regular Session Introduced by Bill Lucas

Proposes a constitutional amendment creating an age-based homestead property tax exemption for seniors 65+, with income limits and a county revenue replacement mechanism.

Referred: Emerging Issues(H)
#constitutionalamendments #counties #elderly #politicalsubdivisions #property #realandpersonal #statetaxcommission #taxationandrevenue-general #taxationandrevenue-property
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Bill Summary · HJR 139

Purpose and intent

  • Proposes a constitutional amendment to Article X, Section 6 of the Missouri Constitution to authorize a real property tax exemption for certain senior citizens.
  • If approved by voters, the amendment would replace the current Section 6 with a new provision outlining who qualifies, the scope of the exemption, and related cost-recovery mechanisms.

Key provisions and changes

  • General exemption for property used as a homestead by certain qualified individuals:

    • Applies to real and personal property of the state, counties, other political subdivisions, nonprofit cemeteries, and real property used as a homestead for a citizen who is a former prisoner of war and has a total service-connected disability. Also—by general law—allows exemptions for property used for religious worship, certain charitable purposes, agricultural/horticultural societies, or veterans’ organizations; and personal property used by households may be exempted under general law with possible restitution to localities.

  • Age-qualified homestead exemption (new subdivision 1):

    • Defines an “age-qualified individual” as someone aged 65 or older, a Missouri resident, and a Missouri resident for at least 10 consecutive years.
    • The General Assembly may exempt a portion of the assessed value of the homestead actually occupied by the owner(s) for any tax year if the individual’s Missouri adjusted gross income is
    • $100,000 or less, or $150,000 or less if married (combined household income).
    • Eligibility and income thresholds are subject to modification by general law.

  • Survivor provision (subdivision 1, paragraph c):

    • The exemption may extend to the surviving spouse if they are 55 or older, have lived in Missouri for 10 consecutive years, and maintain the same residence.

  • Administrative and financial controls (subdivision 1, paragraphs d–g):

    • The General Assembly may set procedures to verify age, residency, and income; may cap the exemption; and must monitor annual cost to adjust caps, income limits, or eligibility criteria to minimize state/local fiscal impact.
    • Exemption design and level are not mandatory beyond the limits set by the General Assembly.

  • Revenue replacement mechanism for counties (subsection 2):

    • Any lost revenues from exemptions for certain personal property used by manufacturers, refiners, distributors, wholesalers, and retail merchants would be replaced by a countywide tax on subclass 3 of class 1 property in each county.
    • The county would implement a replacement tax rate to produce the estimated revenue loss, with distributions to taxing authorities based on the revenue lost in the county.
    • The replacement tax rate is capped by the initial rate and may be adjusted over time based on changes in property values; concurrent authority to exceed existing limits may be used to implement this mechanism.

  • Voter-initiated adjustment provisions (subsections 3 and 4):

    • Increases in the replacement tax rate may be decreased by a majority vote of county voters.
    • Decreases can be put to voters via county governing body action or petition.

  • Definitions of “revenues lost” (subsection 4):

    • Clarifies that “revenues lost” refers to the tangible personal property tax revenue on industrial inventories and related items in the last full tax year prior to the exemption’s effective date.

Who would be affected

  • Senior citizens meeting the age, residency, and income criteria (65+; long-term Missouri resident; income thresholds) and their eligible spouses.
  • Counties, other political subdivisions, nonprofit cemeteries, religious, charitable, agricultural, horticultural, veterans’ organizations, and property used for homesteads and certain personal property exemptions could be affected financially.
  • Manufacturers, refiners, distributors, wholesalers, and retail merchants with personal property classified in subclass 3 of class 1 would be impacted by a state replacement tax mechanism to offset lost revenue.
  • Local taxing authorities would participate in administration, audits, verification, and revenue adjustments.

Procedural/timeline aspects

  • Constitutional amendment requires voter approval at the next general election after introduction (either November 2026 general election or a governor-called special election).
  • If enacted, the new section would replace Section 6, Article X of the Missouri Constitution.
  • The amendment includes a framework for ongoing cost monitoring, verification procedures, and potential adjustments to exemption criteria, caps, and income limits.
  • The replacement tax mechanism includes annual adjustments tied to changes in countywide assessed values and allows for adjustments to mitigates revenue impact; it also permits voter-initiated reductions.

Status and sponsorship

  • Sponsor: Representative Lucas (Co-sponsor: Bill Lucas).
  • Current action: Referred to Emerging Issues (H) as of May 15, 2026.
  • Prior actions: Read Second Time (H) on Jan 8, 2026; Read First Time (H) on Jan 7, 2026; Prefiled Dec 2025.

Note: This bill is conceptually similar to HJR 42 (2025) and involves constitutional amendments that would require statewide voter approval.

Compiled from official sources — confirm details with the bill’s official record.

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