In Missouri, a constitutional amendment that would allow childcare establishments to be exempt from property taxes was certified for the Nov. 5, 2024, ballot.
On May 12, 2023, the Missouri House of Representatives voted 91-27 to pass the amendment. It previously passed the Missouri State Senate by 33-0 on March 23, 2023. To propose a constitutional amendment for voter approval, the state Legislature needs to pass it with a simple majority vote in both chambers.
The amendment would enable an assessing authority to grant tax exemptions for real and personal property primarily used to care for a child outside his or her home.
