SJR 94 is a proposed constitutional amendment that would be submitted to Missouri voters in the 2026 general election, or at a special election called by the governor. The resolution repeals and replaces Section 6 of Article X of the Missouri Constitution to expand property tax exemptions for disabled veterans and their surviving spouses. Under the proposal, a disabled veteran is defined as a Missouri resident who was honorably separated from qualifying military service and who has been certified by the U.S. Department of Veterans Affairs as receiving permanent and total disability compensation for a service-connected disability.
The measure would exempt from taxation the real property used as a homestead by a disabled veteran, and it would allow the exemption to continue for a surviving spouse so long as the spouse continues to occupy and maintain the property as a homestead and does not sell it. The resolution also retains existing constitutional tax-exemption language for certain other categories of property, including state and local government property, nonprofit cemeteries, former prisoners of war, and certain inventory property, while removing a prior reference to total service-connected disability for former prisoners of war.
Impact
If approved by voters, SJR 94 would amend Missouri’s constitution and directly change property tax law by creating a new homestead exemption for qualifying disabled veterans and extending that benefit to eligible surviving spouses. It would affect county assessors, collectors, and other local taxing authorities by reducing taxable property values for qualifying homesteads and by requiring the constitutional tax framework to recognize this exemption. The measure also preserves and interacts with existing provisions governing inventory tax exemptions and revenue replacement mechanisms for local governments, meaning the fiscal effects would be borne primarily at the local level unless offset through the existing countywide replacement tax structure.
Sentiment
No committee transcript or recorded vote information was provided, so there is no documented debate or formal vote history to gauge legislative sentiment. Based on the bill text and caption, the measure appears to be framed as a veterans’ benefit and a tax relief proposal, which typically suggests favorable intent toward disabled veterans and their families. The absence of recorded opposition or amendments in the provided materials limits any stronger conclusion about support or resistance.
Contention
The main policy issues likely to arise from this proposal are fiscal and eligibility-related. Local governments and taxing authorities may be concerned about reduced property tax revenue from exempting disabled veterans’ homesteads, while supporters would emphasize the benefit as a targeted form of relief for veterans with severe service-connected disabilities. Another possible point of contention is the scope of the exemption, including the definition of a disabled veteran, the requirement of permanent total VA disability compensation, and the conditions under which a surviving spouse may retain the exemption after the veteran’s death. Because the measure is a constitutional amendment, any disagreement would also center on whether this tax preference should be embedded in the constitution rather than enacted by statute.