MO SJR102

Proposes a constitutional amendment to Article X of the Missouri Constitution, to be voted on at the November 2026 general election or a special election called by the governor

Prohibits state agencies from taking punitive action against counties for property tax assessments that fall below the upper range of acceptable assessment levels

Defines "punitive action" as financial penalties, withholding of local tax revenues, or any other coercive action imposed by a state agency

Counties with aggregate assessed valuations exceeding the upper range of acceptable assessment levels remain subject to penalties provided by law, except that withholding of local tax revenues is prohibited as a penalty

Targets actions by the State Tax Commission and Department of Revenue specifically, protecting counties from financial penalties for assessment practices within acceptable ranges