MO HJR76

Submits to Missouri voters a constitutional amendment repealing and replacing section 6 of article X regarding property tax exemptions for veterans.

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

Provides 100% homestead exemption for surviving spouses of armed forces members who die on active duty and their unmarried minor children up to $5,000 of appraised value.

Requires veterans to file applications and proof of eligibility with the county assessor's office by April 30th for property owned as of January 1st of that tax year.

Exemption continues until the property is sold or the veteran no longer qualifies, and surviving spouses may retain the same exemption if unmarried.