MO HJR30

Repeals and replaces section 6 of article X of the Missouri Constitution regarding property tax exemptions to be submitted to voters at the November 2012 general election or a special election called by the governor.

Exempts homestead real property of citizens with qualified service-connected disabilities from property tax based on disability rating: 10-30% disability exempts first $5,000 of appraised value; 30-50% exempts first $7,500; 50-70% exempts first $10,000; 70-100% exempts first $12,000; and 100% disability or individual unemployability exempts 100% of appraised value.

Provides 100% exemption for surviving spouses of armed forces members who die on active duty and their unmarried minor children up to the first $5,000 of appraised value, applicable to tax years beginning January 1, 2013 or later.

Requires applications and proof of eligibility to be filed with the county assessor's office no later than April 30 for property owned as of January 1, and exemption applies until property changes ownership or person no longer qualifies.

Maintains existing exemptions for state and county property, nonprofits, cemeteries, manufacturers' inventories, and property used for religious, educational, charitable, and veterans' organization purposes.