MO SJR90

Submits a constitutional amendment to voters in November 2026 modifying the State Tax Commission's powers over property assessments

Prohibits the commission from requiring counties to enter agreements to increase or decrease assessed valuations of entire property classes, except through appeals from local boards of equalization

Bars state reimbursements to counties for property assessment from being contingent on entering such agreements

Prohibits the commission from using International Association of Assessing Officers (IAAO) standards or other organization standards to carry out its duties

Requires assessed property values to remain between 70% and 100% of true market value based on commission studies

Creates the "Office of the State Ombudsman for Property Assessment and Taxation" within the commission to assist taxpayers with the property tax process