MO HJR143

Proposes a constitutional amendment to Article X, Section 6 of the Missouri Constitution to be placed on the November 2026 general election ballot or a special election called by the governor

Authorizes individual counties to exempt "eligible motor vehicles" (as defined by future general law) from ad valorem personal property taxes imposed within that county

Grants the General Assembly authority to establish processes and procedures for implementing the motor vehicle exemption through general law

Makes the exemption optional at the county level rather than a statewide mandate, allowing each county to decide whether to offer the exemption

Retains all existing property tax exemptions including those for government property, nonprofit cemeteries, disabled former POWs' homesteads, business inventories, religious/charitable/educational property, and household goods