MO SJR30

Repeals and replaces sections 11(c) and 24 of article X of the Missouri Constitution to modify voter approval requirements for tax increases.

Requires municipalities, counties, and most entities to obtain two-thirds voter approval at a general election to increase taxation rates above constitutional limits.

Allows school districts to increase property tax rates up to $6 per $100 assessed valuation with only a simple majority vote at a general election, rather than the two-thirds requirement for other entities.

Permits school districts to continue previous approved tax rates without resubmission if the board does not propose a higher rate, and allows boards to resubmit rejected rate increases at any future time.

Mandates that all voter approval provisions for tax measures in sections 16-23 of article X can only be satisfied at general elections, overriding other constitutional provisions that might allow special elections.