Missouri's Tax Amendments: Changing The State Constitution

Missouri has had four constitutions in its history, with the current one being adopted in 1945. The Missouri Constitution can be amended via three paths: a citizen-initiated process, a legislative process, and a state constitutional convention. Amendments can be proposed by citizens, senators, representatives, or the state legislature. To amend the Missouri Constitution, a constitutional amendment must be placed on the ballot for voters to approve by a simple majority. In 2024, four amendments were approved, bringing the total number of amendments to the Missouri Constitution to 126.

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Childcare establishments' property tax exemption

Missouri's constitution has been amended 126 times, with the most recent amendments, of which there were four, approved in 2024. The Missouri Constitution can be amended via three paths: a citizen-initiated process, a legislative process, and a state constitutional convention. A constitutional amendment must be placed on the ballot for voters to approve by a simple majority.

One such amendment was the Missouri Amendment 1, the Property Exemption Tax for Childcare Establishments Measure, which was on the ballot in Missouri on August 6, 2024. This amendment would have exempted childcare establishments from property taxation, as well as other properties used primarily for the care of children outside of their homes. If a portion of an individual's or organization's property was used for childcare, the amendment would have authorized an assessing authority to exempt that portion from taxation.

The amendment was intended to reduce costs for childcare providers, which could, in turn, help parents by keeping prices low. It could also improve the quality of childcare and make it more widely available. There was also a chance that the damage to local government budgets may have been smaller than estimated, particularly if more parents entered the workforce.

However, providing a property tax exemption for childcare facilities would also mean that any other state programs that rely on these taxes would receive fewer funds. One such program mentioned in the ballot language was the Blind Pension Fund, which provides funds for blind people who meet certain requirements. Many beneficiaries of this fund depend on it to make ends meet.

The amendment was defeated.

Missouri's taxation of railroads

Missouri's constitution has been amended 126 times, with the most recent amendments, a total of four, approved in 2024. The state's constitution can be amended via three paths: a citizen-initiated process, a legislative process, and a state constitutional convention.

In the context of taxation, Missouri Amendment 1, a property tax exemption for childcare establishments, was proposed in August 2024. The amendment would have exempted childcare establishments from property taxation, as well as other properties primarily used for the care of children outside their homes. While the amendment did not pass, it aimed to reduce the costs of childcare and improve its quality and availability in the state.

Missouri Revised Statutes Chapter 151 (2023) includes sections related to the taxation of railroads and street railroads. These sections outline various provisions, such as the requirement for railroad companies to submit annual reports to the state tax commission, the authority of county commissions to levy taxes on railroad property, and the valuation and assessment processes for railroad bridges in St. Louis City.

State support for local governments

Missouri's Constitution outlines the state's framework for governance, including the powers, structure, and limitations of its government, as well as individual and civil rights. The state's constitution has been amended numerous times, including for tax reasons.

The Missouri Constitution, in Article X - Taxation, outlines specific provisions related to state support for local governments. Section 16, Section 21, and Section 22 of Article X are particularly relevant to this topic.

Section 21 of Article X states that state support provided to local governments cannot be reduced, and additional activities or services cannot be imposed on local governments without full state funding. This provision ensures that local governments do not face financial burdens or unexpected costs due to state-mandated programs or initiatives.

Section 22 of the same article addresses the issue of tax increases. It requires that any increases in taxes or fees at the local level must receive voter approval. This provision promotes transparency and accountability by giving citizens a direct say in tax-related decisions that affect their communities.

Additionally, Section 16 of Article X mentions the prohibition on the imposition of new taxes related to the sale or transfer of homes or other real estate. This provision protects property owners from unexpected tax burdens associated with the sale or transfer of their properties.

These sections of the Missouri Constitution demonstrate the state's commitment to supporting local governments and ensuring that any tax-related changes are made with the consent of the citizens, thereby protecting the interests of both local communities and taxpayers.

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Voters' power to amend the constitution

Missouri's constitution has been amended 126 times since its adoption in 1945. The constitution can be amended via three paths: a citizen-initiated process, a legislative process, and a state constitutional convention.

The citizen-initiated process, also known as an initiated constitutional amendment, allows citizens to propose amendments to the state's constitution. This process requires signatures from 8% of voters in two-thirds of Missouri's congressional districts. A simple majority vote is then required for voter approval.

The legislative process, also known as a legislatively referred constitutional amendment, requires a simple majority vote in the Missouri General Assembly to place a constitutional amendment on the ballot. This process does not require the governor's signature.

The state constitutional convention is an automatic process where a question about holding a convention appears on the state's ballot every 20 years, starting in 1942. If approved by voters, a constitutional convention is held to revise the constitution. However, Missouri voters have rejected this proposal each time it has appeared on the ballot.

While Missouri's constitution provides a framework for citizens to initiate amendments, there have been efforts by Republican lawmakers to make the process more difficult. These efforts include increasing the percentage of votes needed to enact voter-directed constitutional changes and adding additional barriers to the initiative petition process. Critics argue that these proposals deny citizens their right to participate in a democracy and are a "power grab" by Republican lawmakers.

Despite these challenges, Missouri voters have successfully used their power to amend the state's constitution. For example, in 2024, three initiative petitions went into effect: the removal of the state abortion ban, an increase in the minimum wage and paid sick leave, and the legalization of sports betting.

Missouri's legislative process

The legislative process for amending the Missouri Constitution begins with a bill being passed in either the House or the Senate. The bill is then sent to the other chamber, where the process is repeated. For a constitutional amendment to be referred to the ballot by the state legislature, a simple majority is required in both the Missouri House of Representatives and the Missouri State Senate. The bill is presented to the committee by its sponsor, and both proponents and opponents are generally heard in a single hearing. After the public hearing, the bill is assigned to a committee for further consideration. Interim committees are appointed by the state legislature to study and report on topics to be considered for future legislation.

Once a bill has passed both houses, it is reported to the Secretary of State. The Joint Committee on Legislative Research publishes each year's bills in a book entitled "Laws of Missouri". No bill can be amended in its passage through either house to change its original purpose. Additionally, no bill other than an appropriation bill can be introduced in either house after the 60th legislative day of a session unless consented to by a majority of the elected members of each house or requested by the Governor.

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