Intro
EXECUTIVE ORDER NO. 26-31
TO: MEMBERS OF THE LEGISLATURE
CLERK OF THE LEGISLATURE
FROM: PHIL LEVOTA
COUNTY EXECUTIVE
DATE: JULY 13, 2026
RE: EXECUTIVE ORDER CANCELING THE AUGUST 2026 DELINQUENT LAND TAX SALE PENDING RECALCULATION OF PROPERTY TAX BILLS
Title
WHEREAS, the County Executive finds that conducting a delinquent tax sale is necessary to protect the integrity of the tax collection process, promote fairness to taxpayers, and ensure that all tax bills accurately reflect amounts lawfully due before enforcement actions are taken;
WHEREAS, the tax collection process includes multiple statutory steps, with the delinquent land tax sale representing one of the final actions available to collect unpaid taxes. Before reaching that stage, the County Executive believes it is essential that every eligible property owner receives the benefit of any corrected tax bill and currently there may still exist errors;
WHEREAS, the current land sale consists of taxpayers delinquent in 2022, 2023, and 2024;
WHEREAS, the County Executive is not one hundred percent (100%) confident of all the data regarding 2022 assessments and taxes owed;
WHEREAS, if there is even a possibility that one property owner's tax bill could change because of corrected calculations, Jackson County owes it to them to make sure those corrections are reflected first.
NOW, THEREFORE, pursuant to the authority vested in the County Executive under the laws of the State of Missouri, IT IS HEREBY ORDERED.
Section 1. Cancellation of Tax Sale
The delinquent land sale tax sale scheduled for August 2026 is hereby canceled. No parcel shall be offered for sale. There will be no delinquent tax sale in 2026.
Section 2. Suspension of Collection Enforcement
Until the recalculation process has been completed, no property shall be sold for delinquent taxes that may be affected by the 2022 assessment.
Section 3. Completion of Review
Upon completion of the recalculation process next year, the County shall certify that all affected tax bills have been corrected as required by law. Only after such certification may a new delinquent land sale be scheduled in accordance with applicable statutes for next year 2027.
Section 4. Preservation of Tax Obligations
Nothing in this Order shall be construed to forgive, discharge, or permanently waive any lawfully imposed property tax. This Order is intended to solely ensure that all tax liabilities are accurately calculated before any tax sale proceedings occur. Any taxpayers still owing will be required to pay their taxes.
Section 6. Effective Date
This Order shall take effect immediately upon execution and shall remain in effect.
Drafter
________________ _____________________
Date Phil LeVota
County Executive