IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE establishing a temporary moratorium on the delinquent land tax sale of properties affected by the erroneous 2023 tax assessments.
Intro
ORDINANCE NO. 6095, June 8, 2026
INTRODUCED BY Sean E. Smith, County Legislator
Body
WHEREAS, the Missouri State Tax Commission issued a formal order, finding that Jackson County's 2023 property tax assessments violated Missouri state law and failed to comply with proper requirements; and,
WHEREAS, the Missouri State Auditor published investigative findings concluding that the 2023 Jackson County assessment appeals process was severely deficient, resulting in an unfair disadvantage for taxpayers; and,
WHEREAS, many Jackson County taxpayers experienced financial crises due to the County's faulty assessment processes; and,
WHEREAS, a class action lawsuit involving approximately 200,000 property owners in the County reflects widespread dispute regarding the validity of the County's assessment processes; and,
WHEREAS, it is in the County's best interest to avoid additional litigation and legal exposure from the 2023 assessment cycle; and,
WHEREAS, the County will need time to address administrative processes and correct erroneous policies related to property assessments; and,
WHEREAS, delinquent tax sales conducted under Chapter 140 RSMo. may result in the deprivation of property rights and strict compliance with constitutional due process and statutory requirements are required; and,
WHEREAS, no property shall be sold at the delinquent land tax sale occurring in August of 2026 in which the property's underlying tax obligation is a result of the 2023 assessment and appeals process; and,
WHEREAS, this moratorium shall apply to all properties added to the Collector's list of delinquent property taxes beginning in 2023; and,
WHEREAS, this moratorium shall apply to all properties subjected to an assessment increase of more than 15%; and,
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