S.J.Res.90

Modifies provisions relating to the State Tax Commission

Introduced·1/7/26
Introduced Text

Missouri SJR90 proposes a constitutional amendment to modify the State Tax Commission's powers and duties.

Missouri SJR90 seeks to amend the state constitution by repealing and replacing section 14 of article X. The amendment would establish a State Tax Commission to equalize property assessments between counties and hear appeals from local boards. It creates the Office of the State Ombudsman for Property Assessment and Taxation within the commission to ensure fairness and transparency. The commission is prohibited from requiring counties to enter into agreements affecting property valuations, except through appeals. The assessed value of property cannot be lower than 70% of its true value.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Select Committee on Property Taxes and the State Tax Commission Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 27

Senate

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

Jan 7

Senate

S First Read

Dec 1, 2025

Senate

Prefiled