§ 137.100 — Certain property exempt from taxes.

Missouri § 137.100

• Jurisdiction: Missouri
• Title X: TAXATION AND REVENUE
• Ch. 137: Assessment and Levy of Property Taxes

Text

The following subjects are exempt from taxation for state, county or local purposes:

(1)  Lands and other property belonging to this state;

(2)  Lands and other property belonging to any city, county or other political subdivision in this state, including market houses, town halls and other public structures, with their furniture and equipments, and on public squares and lots kept open for health, use or ornament;

(3)  Nonprofit cemeteries;

(4)  The real estate and tangible personal property which is used exclusively for agricultural or horticultural societies organized in this state, including not-for-profit agribusiness associations;

(5)  All property, real and personal, actually and regularly used exclusively for religious worship, for schools and colleges, or for purposes purely charitable and not held for private or corporate profit, except that the exemption herein granted does not include real property not actually used or occupied for the purpose of the organization but held or used as investment even though the income or rentals received therefrom is used wholly for religious, educational or charitable purposes;

(6)  Household goods, furniture, wearing apparel and articles of personal use and adornment, as defined by the state tax commission, owned and used by a person in his home or dwelling place;

(7)  Motor vehicles leased for a period of at least one year to this state or to any city, county, or political subdivision or to any religious, educational, or charitable organization which has obtained an exemption from the payment of federal income taxes, provided the motor vehicles are used exclusively for religious, educational, or charitable purposes;

(8)  Real or personal property leased or otherwise transferred by an interstate compact agency created pursuant to sections 70.370 to 70.430 * or sections 238.010 to 238.100 to another for which or whom such property is not exempt when immediately after the lease or transfer, the interstate compact agency enters into a leaseback or other agreement that directly or indirectly gives such interstate compact agency a right to use, control, and possess the property; provided, however, that in the event of a conveyance of such property, the interstate compact agency must retain an option to purchase the property at a future date or, within the limitations period for reverters, the property must revert back to the interstate compact agency.  Property will no longer be exempt under this subdivision in the event of a conveyance as of the date, if any, when:

(a)  The right of the interstate compact agency to use, control, and possess the property is terminated;

(b)  The interstate compact agency no longer has an option to purchase or otherwise acquire the property; and

(c)  There are no provisions for reverter of the property within the limitation period for reverters;

(9)  All property, real and personal, belonging to veterans' organizations.  As used in this section, "veterans' organization" means any organization of veterans with a congressional charter, that is incorporated in this state, and that is exempt from taxation under section 501(c)(19) of the Internal Revenue Code of 1986, as amended;

(10)  Solar energy systems not held for resale.

Legislative History

(RSMo 1939 §§ 10937, 10938, A.L. 1945 p. 1799 § 5, A.L. 1959 H.B. 108, A.L. 1974 S.B. 333, A.L. 1999 S.B. 219, A.L. 2003 S.B. 11, A.L. 2004 H.B. 795, et al. merged with H.B. 1182, A.L. 2005 H.B. 58 merged with H.B. 186 merged with H.B. 461 merged with H.B. 487, A.L. 2007 H.B. 654 & 938, A.L. 2013 H.B. 142) Prior revisions: 1929 §§ 9743, 9744; 1919 §§ 12753, 12754; 1909 §§ 11335, 11336 *Section 70.430 was repealed by S.B. 1001 in 2000. (1969) Nonprofit corporation which operated housing facilities for low income elderly was not entitled to tax exemption where facility was intended to be completely self-supporting and self-liquidating without any intention that gifts or charity were to be involved. Paraclete Manor of Kansas City v. State Tax Comm. (Mo.), 447 S.W.2d 311. (1975) Certain hospitals held to qualify as tax-exempt charitable institutions. Residence quarters used by nurses held tax exempt as incident to hospital's basic objectives. Jackson County v. State Tax Commission (Mo.), 521 S.W.2d 378. (1975) Evidence held to meet test of charitable purpose exemption.  Missouri United Methodist Retirement Homes v. State Tax Commission (Mo.), 522 S.W.2d 745. (1975) Where beneficiaries of operation paid both capital and operating costs, operation could not qualify as charitable institution.  Westminster Gerontology Foundation, Inc. v. State Tax Commission (Mo.), 522 S.W.2d 754. (1975) If any part of property is used for noncharitable purpose, the whole is taxable. City of St. Louis v. State Tax Commission (Mo.), 524 S.W.2d 839. (1977) Held, the term "religious worship" has as a minimum requirement a belief in a Supreme Being. Mo. Church of Scientology v. State Tax Comm. (Mo.), 560 S.W.2d 837. (1978) Held, that the words "used exclusively for purposes purely charitable and  not held for private or corporate profit" have the same meaning whether applied to property used for a hospital, for training handicapped workers for operating Y.M.C.A. type of program or for providing housing for the aged.  Franciscan Tertiary Province of Missouri, Inc., v. State Tax Commission (Mo.), 566 S.W.2d 213. (1979) Where a part of a building owned by a not-for-profit hospital was used for hospital purpose and a part for private medical practice, only the portion used exclusively for purposes purely charitable and on a not-for-profit basis would be exempt from property tax. Barnes Hospital v. Leggett (Mo.), 589 S.W.2d 241. (1980) A group claiming statutory tax exemption on the basis of religious use has a substantial burden in establishing that their property falls within an exempted class. Pentecostal Church of God of America v. Hughlett (A.), 601 S.W.2d 666. (2022) Section exempting solar energy systems not held for resale from property taxation is unconstitutional under article X, § 6 limitation of tax exemptions to specifically enumerated property.  Johnson v. Springfield Solar 1, LLC, 648 S.W.3d 101 (Mo.banc).