HJR 6 -- PERSONAL PROPERTY TAX EXEMPTION FOR ACTIVE DUTY MILITARY

SPONSOR:  Bruns

COMMITTEE ACTION:  Voted "do pass" by the Committee on Ways and
Means by a vote of 8 to 0.

Upon voter approval, this proposed constitutional amendment
exempts from taxation the personal property of residents who are
on active military duty.

FISCAL NOTE:  No impact on General Revenue Fund in FY 2008,
FY 2009, and FY 2010.  Estimated Cost on Other State Funds of $0
or More than $100,000 in FY 2008, FY 2009, and FY 2010.

PROPONENTS:  Supporters say that the bill exempts the personal
property taxes for a vehicle not used while a soldier is on
active military duty.  The tax is forgiven for only the year the
soldier is gone.  The bill provides for fair and equitable
assessments of all personal property.  The vehicle of a member of
the military that is dormant and unused when the individual is
called to active duty continues to be taxed even when the
individual is not utilizing the local, property-tax-funded
services.

Testifying for the bill were Representative Bruns; Shawn Ordway,
Cole County Assessor, Missouri Assessor's Association, and
Missouri Association of Counties; William "Skip" Rich, Cole
County Collector; and Missouri Veterans Commission.

OPPONENTS:  There was no opposition voiced to the committee.

Missouri House of Representatives
94th General Assembly, 1st Regular Session
Last Updated July 25, 2007 at 11:21 am