HomeMy Public PortalAboutExhibit RC 126 - Article X of Missouri ConstitutionExhibit RC 126
Missouri Constitution
Article X
TAXATION
Section 6
August 28, 2014
Property exempt from taxation.
Section 6.1. All property, real and personal, of the state, counties and otner 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; all
personal property held as industrial inventories, including raw materials, work in
progress and finished work on hand, by manufacturers and refiners, and all personal
property held as goods, wares, merchandise, stock in trade or inventory for resale by
distributors, wholesalers, or retail merchants or establishments shall be exempt from
taxation; and all property, real and personal, not held for private or corporate profit and
used exclusively for religious worship, for schools and colleges, for purposes purely
charitable, for agricultural and horticultural societies, or for veterans' organizations may
be exempted from taxation by general law. In addition to the above, household goods,
furniture, wearing apparel and articles of personal use and adornment owned and used
by a person in his home or dwelling place may be exempt from taxation by general law
but any such law may provide for approximate restitution to the respective political
subdivisions of revenues lost by reason of the exemption. All laws exempting from
taxation property other than the property enumerated in this article, shall be void. The
provisions of this section exempting certain personal properly of manufacturers,
refiners, distributors, wholesalers, and retail merchants and establishments from
taxation shall become effective, unless otherwise provided by law, in each county on
January 1 of the year in which that county completes its first general reassessment as
defined by law.