Jackson County Missouri - File #: 21360

• File #: 21360
• Version: 0
• Name: request of BOE review of the assessment process
• Type: Resolution
• Status: Passed
• File created: 8/3/2023
• In control: Inter-Governmental Affairs Committee
• On agenda: 8/7/2023
• Final action: 8/14/2023
• Title: A RESOLUTION requesting, on behalf of all Jackson County residential property taxpayers, that the Board of Equalization review the assessment process for legal defects and deficiencies and equalize property valuations subsequent to such an inquiry.
• Sponsors: Sean E. Smith
• Indexes: ASSESSMENT, BOARD OF EQUALIZATION, PROPERTY TAXES

Date	Ver.	Action By	Action	Result
8/14/2023	0	County Legislature	adopt	Pass
8/14/2023	0	County Legislature	Consent Agenda
8/14/2023	0	Inter-Governmental Affairs Committee	recommend do pass	Pass
8/8/2023	0	County Legislature	Go To 1st Meeting	Pass
8/7/2023	0	County Legislature	assign to committee

IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
A RESOLUTION requesting, on behalf of all Jackson County residential property taxpayers, that the Board of Equalization review the assessment process for legal defects and deficiencies and equalize property valuations subsequent to such an inquiry.

Intro
RESOLUTION NO. 21360, August 7, 2023

INTRODUCED BY Sean Smith, County Legislator

Body
WHEREAS, the Legislature has observed substantial difficulties in the Jackson County 2023 reassessment process that have resulted in over 40,000 Appeals; and,

WHEREAS, it is widely understood that the volume of errors associated with the Jackson County 2023 reassessment cannot be readily enumerated; and,

WHEREAS, members of the Legislature have heard evidence that the available appeal methods of assessed values were not easily and universally accessible to all Jackson County taxpayers; and,

WHEREAS, the ability of Jackson County to set a proper and lawful levy rate relies upon having reasonable and reliable values for all properties within Jackson County Missouri, but the volume of outstanding appeals cannot be resolved in time for the Jackson County Legislature to accurately set the levy rate; and,

WHEREAS, the County Executive has failed to correct errors in the assessment process; and,

WHEREAS, the Board of Equalization is the authority to correct the errors in the assessment process and has a duty to do so; and,

WHEREAS, Missouri State statute sets out the Board of Equalization authority to "hear complaints and equalize the valuation and assessments upon all real and tangible personal property taxable by the county so that all the property shall be entered on the tax book at its true value." ?138.030.2, RSMo.; and,

WHEREAS, the Missouri Supreme Court has held that a county Board of Equalization has the full power and duty under this statute to issue orders raising and lowering valuations across property classifications to effect intra-county equalizati...