Section 6 Article X, ?? 16?24, of the Missouri Constitution (Hancock Amendment)

• Library: Tax Law 2009

Article X, § 22(a), of the Missouri Constitution, part of the provisions more commonly know as the “Hancock Amendment” (§§ 16–24), initially had as severe an impact on municipal taxation and revenues as the constriction of federal revenue-sharing programs. Section 22(a) reads, in part, as follows:

Counties and other political subdivisions are hereby prohibited from levying any tax, license or fees, not authorized by law, charter or self-enforcing provisions of the constitution when this section is adopted or from increasing the current levy of an existing tax, license or fees, above that current levy authorized by law or charter when this section is adopted without the approval of the required majority of the qualified voters of that county or other political subdivision voting thereon.

Section 22(a) also provides that, “[i]f the definition of the base of an existing tax, license or fees, is broadened, the maximum authorized current levy of taxation on the new base . . . shall be reduced to yield the same estimated gross revenue as on the prior base.” Also, if the assessed valuation of property, excluding new construction and improvements, “increases by a larger percentage than the increase in the general price level from the previous year, the maximum authorized current levy” shall likewise “be reduced to yield the same gross revenue from existing property, adjusted for changes in the general price level, as could have been collected . . . on the prior assessed value.” Id. For an in-depth discussion of the Hancock Amendment in its entirety, see Chapter 2 of this deskbook.

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