S.J.Res.90

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.