MO HB3543

Counties may grant an annual property tax exemption of $32,500 or the maximum VA grant amount (whichever is greater) for qualified residences of 100% disabled veterans, effective January 1, 2027

Eligible veterans must be Missouri residents, honorably discharged, and rated 100% disabled by the VA (or compensated at 100% due to individual unemployability or specific statutory awards for loss of limbs, hands, or vision)

Exemption transfers to the veteran's unremarried surviving spouse or minor children as long as they continue occupying the homestead or move to another homestead within the same county

Counties may impose a replacement sales tax, subject to voter approval, to compensate taxing authorities for lost property tax revenue from the exemption

Provisions sunset six years after the effective date unless reauthorized by the General Assembly