SJR 26 -- TAXATION OF VETERANS SERVICE ORGANIZATIONS

SPONSOR:  Ridgeway (Jackson)

COMMITTEE ACTION:  Voted "do pass" by the Committee on Veterans
by a vote of 11 to 0.

This proposed constitutional amendment exempts, upon voter
approval, the property of any veteran organization from taxation.

FISCAL NOTE:  Estimated Cost on General Revenue Fund of $52,560
in FY 2007, $0 in FY 2008, and $0 in FY 2009.  No impact on Other
State Funds in FY 2007, FY 2008, and FY 2009.

PROPONENTS:  Supporters say that the property of veteran service
organizations like the American Legion or the Veterans of Foreign
Wars is generally considered tax exempt because they are devoted
to charitable work.  Historically, these organizations have never
been taxed because they are incorporated as not-for-profits,
which should qualify for the exemption.  However, some county
assessors have started taxing the property because the Missouri
Constitution does not expressly exempt them from property tax.
The bill will allow Missouri citizens to vote on if this property
should be taxed.

Testifying for the bill were Senator Ridgeway; Representative
Jackson; Veterans of Foreign Wars of the United States, Missouri
Department; Missouri Association of Veterans Organizations; and
American Legion, Department of Missouri.

OPPONENTS:  There was no opposition voiced to the committee.

Alice Hurley, Legislative Analyst

Missouri House of Representatives
93rd General Assembly, 2nd Regular Session
Last Updated November 29, 2006 at 9:47 am