Disabled POW Exemption
In the November 2, 2010 election, the voters passed House Joint Resolution 15. The measure amends Article X, Section 6 of the Missouri Constitution to read, in pertinent part:
All property, real and personal, of the state, counties and other political subdivisions, and nonprofit cemeteries, and all real property used as a homestead as defined by law of any citizen of this state who is a former prisoner of war, as defined by law, and who has a total service-connected disability, shall be exempt from taxation . . . (New language bolded)
While other provisions of this section indicate that the general assembly “may” exempt property by general law, this particular provision mandates the exemption without requiring any action of the general assembly. In fact, pursuant to Article XII, Section 2(b) of the Missouri Constitution, the measure will take effect thirty days after the election approving it. The legislature will not have time to specifically define "homestead" for this purpose until after it becomes law.