IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE enacting subsection 2067. Jackson County Code, 1984 relating to tax credits and assessment adjustments.
Intro
ORDINANCE NO. 6089, June 1, 2026
INTRODUCED BY Sean E. Smith, County Legislator
Body
WHEREAS, the 2023/2024 reassessment cycle for Jackson County resulted in extended litigation, media attention, and action by the Missouri State Tax Commission for issues related to Jackson County property values; and,
WHEREAS, the extended coverage of and changing circumstances surrounding the 2023 reassessment cycle has led to various legislation, and court orders being issued; and,
WHEREAS, County Executive Phil LeVota has ordered that Jackson County must rollback and reduce the residential assessments of 2023 and 2024 to be capped at a 15% increase over the 2022 value to comply with the Missouri State Tax Commission’s Order;
and,
WHEREAS, the Jackson County Legislature recommends that the tax credit amount be included in the Notice to taxpayers when Assessment notices are sent out for 2027 and 2028.
WHEREAS, due to lack of time to provide such information in the 2026 assessment Notices, the Jackson County Legislature recommends that a separate Notice be sent to impacted taxpayers in 2026 who will receive a significant credit, leaving the definition of what is significant to the discretion of the Administration.
WHEREAS, it is in the best interests and welfare of the citizens of Jackson County for a new section of the Jackson County Code, 1984 to be created to codify the County Executive’s [order] policy and resolution of the 2023 reassessment cycle to apply these tax credits in the future; now therefore,
BE IT ORDAINED by the County Legislature of Jackson County Missouri as follows:
Section A. Enacting Clause, Section 2067., Jackson County Code 1984 is hereby enacted to be known as section 2067. to read as follows:
2067. 2023 County Executive Assessment Adjustment Tax Credit
This section is intended to codify the residential assessment relief plans as announced and [ordered by] implemented by County Executive [Phil LeVota] on November 7, 2025.
2067.1 In compliance with an order issued by the Missouri State Tax Commission, all subclass 1 real property values for 2023 and 2024, excluding increased due to new construction or improvements, are to be set at no more than a 15% increase over the 2022 value or the market value for the same property, whichever is lower.
2067.1.1 Exceptions. Some exceptions may apply related to properties that are not typical residential properties.
2067.2 Pursuant to these value adjustments, all parcels adjusted in the above manner, and not subject to section 2067.3, will receive a tax credit against their overpayment of their tax burden for the 2023 and 2024 assessments and this overage is to be credited as future payments towards their 2026, 2027 and 2028 payments and these credits will be applied equal to 1/3 of the difference between the taxes owed as initially billed or certified and the adjusted lowered tax amount and applied equally to the tax bills of 2026, 2027, and 2028, if applicable.
a. These adjustments are to be issued as credits instead of refunds, as giving refunds could require “clawing back” funds from school districts, municipalities, and other taxing jurisdictions, which could negatively impact their budgets.
b. In order to alleviate harm from taxing jurisdictions, while still making taxpayers whole, these tax credits will be issued over a three year period.
2067.3 Pursuant to these value adjustments, all parcels adjusted in the above manner that were properly paid under protest as set out in RSMo Section 139.031, and that have funds remaining impounded pending the closure of the protest, are not included in the tax credits and will instead receive immediate refunds.
Enacted and Approved
Effective Date: This Ordinance shall be effective immediately upon signature by the County Executive.
APPROVED AS TO FORM:
_____________________________
County Counselor
I hereby certify that the attached ordinance, Ordinance No. 6089 introduced on June 1, 2026, was duly passed on June 15, 2026 by the Jackson County Legislature. The votes thereon were as follows:
Yeas_____8___________ Nays______0_________
Abstaining____0________ Absent______0________
Excused _____1_______
This Ordinance is hereby transmitted to the County Executive for his signature.
__________________ _____________________________________
Date Mary Jo Spino, Clerk of the Legislature
I hereby approve the attached Ordinance No. 6089.
__________________ _____________________________________
Date Phil LeVota, County Executive