SJR 90: State Tax Commission Reform
Sponsor: Ben Brown
SUPPORT
Limits STC power & protects local control.
SJR 90 would amend Article X, Section 14 of the Missouri Constitution to put new guardrails on the State Tax Commission (STC). It stops the STC from forcing counties into "agreements" that raise property values outside the normal appeal process, forbids the use of international (IAAO) standards, resets the equalization range to 70-100% of true value, and creates a taxpayer Ombudsman office.
What Does This Bill Do?
- Stops Forced MOUs: Prohibits the STC from forcing counties to enter agreements that increase or decrease the assessed value of an entire class of property outside the normal appeal process, and prevents the state from tying reimbursements to such deals.
- Bans Outside Standards: Explicitly bars the STC from using standards promulgated by the International Association of Assessing Officers (IAAO) or any other international or domestic organization, ensuring Missouri sovereignty.
- Resets Equalization Range: Adjusts the constitutional "equalization" range so that assessed values must be between 70% and 100% of true value in money (down from the current 90-110% pressure), effectively relaxing upward pressure on under-assessed counties.
- Creates Ombudsman: Establishes a taxpayer-facing Office of the State Ombudsman for Property Assessment and Taxation inside the STC to help citizens navigate the property-tax system.
Constitutional or Critical Context
This resolution targets a specific abuse where funding and "compliance" agreements are used to strong-arm counties into mass valuation changes outside the normal appeal process. It asserts state sovereignty by rejecting dependency on global "best practices" and prioritizes local control and transparency over technocratic management.
Red Flags & Recommended Amendments
Open-Ended Funding
The language requiring "sufficient appropriation" for the Ombudsman is vague and could justify larger budgets over time without clear guardrails. We recommend adding "subject to appropriation".
Bureaucratic Drift
While intended to help taxpayers, creating a new office carries the risk that it could eventually drift into justifying high valuations rather than helping citizens fight them.
Act for Missouri Recommendation:
Act for Missouri SUPPORTS SJR 90. It meaningfully reins in the State Tax Commission's ability to coerce counties through forced agreements, rejects dependence on IAAO and other outside "standards," relaxes the upward pressure of equalization rules on property valuations, and creates an Ombudsman office dedicated to helping taxpayers.