https://jacksonco.legistar.com/Gateway.aspx?M=LD&From=RSS&ID=8128348&GUID=0F2D5B93-B442-4109-BD79-E169F394F5B5Legistar15https://jacksonco.legistar.com/Gateway.aspx?M=LD&From=RSS&ID=8128348&GUID=0F2D5B93-B442-4109-BD79-E169F394F5B50F2D5B93-B442-4109-BD79-E169F394F5B5-2026-07-09-12-19-41Title: AUTHORITY AND RECITALS WHEREAS, the Missouri State Tax Commission issued an order requiring that Subclass 1 residential real property assessments for 2023 and 2024 be capped at no more than a 15% increase over the corresponding 2022 assessed value, or the market value of the same property, whichever is lower, with certain exceptions for new construction or improvements; and, WHEREAS, on November 7, 2025, County Executive Phil LeVota ordered that Jackson County roll back and reduce residential assessments for 2023 and 2024 in compliance with that order, directing that affected residential property values be adjusted accordingly; and, WHEREAS, as a result of those assessment adjustments, residential property owners whose taxes were initially billed or certified at amounts above the adjusted level are entitled to relief for their overpayment of taxes during the 2023 and 2024 tax years; and, WHEREAS, issuing that relief as tax credits applied against future tax obligations - rather than as direct refunds - is the appropriate mechanism to make affected taxpayers whole while avoiding tThu, 09 Jul 2026 12:19:41 GMT