MO HJR163

Proposes a constitutional amendment to Article X, Section 3 of the Missouri Constitution to remove the requirement that property taxes be payable during the same fiscal or calendar year in which the property is assessed

Would be submitted to Missouri voters at the general election in November 2026, or at a special election called by the governor

Retains existing constitutional requirements that taxes be levied only for public purposes, remain uniform within the same class of subjects, and be collected by general laws

Introduced by Representative Byrnes during the 103rd General Assembly's second regular session