File #: 5774    Version: 0 Name: property tax credit codification
Type: Ordinance Status: Perfection Failed
File created: 8/3/2023 In control: Budget Committee
On agenda: 8/7/2023 Final action: 9/11/2023
Title: AN ORDINANCE enacting section 2057., Jackson County Code, 1984, relating to a property tax credit to eligible taxpayers within Jackson County, Missouri, in accordance with the Revised Statutes of Missouri ?137.1050 (SB190), with an effective date.
Sponsors: Sean E. Smith
Indexes: JACKSON COUNTY CODE, PROPERTY TAXES, REVISED STATUTES OF MISSOURI
Code sections: 2057 - Jackson County Code
Attachments: 1. 5774bu.pdf, 2. 5774 perfection failed.pdf
IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI


Title
AN ORDINANCE enacting section 2057., Jackson County Code, 1984, relating to a property tax credit to eligible taxpayers within Jackson County, Missouri, in accordance with the Revised Statutes of Missouri ?137.1050 (SB190), with an effective date.


Intro
ORDINANCE NO. 5774, August 7, 2023

INTRODUCED BY Sean Smith, County Legislator


Body
WHEREAS, the Missouri General Assembly enacted Senate Bill 190, codified at Section 137.1050 RSMo, legislation modifying provisions related to real property taxation of senior citizens; and,

WHEREAS, Governor Michael Parson signed Senate Bill 190 into law on July 6, 2023, with an effective date of August 28, 2023; and,

WHEREAS, eligible Jackson County taxpayers cannot benefit from tax credits authorized under said state law without enactment by this Legislature of an ordinance authorizing such credits in accord with Section 137.1050.2(1) RSMo; and,

WHEREAS, as now recognized by the Missouri State Legislature, current property tax law and processes create considerable negative effects for senior citizens of Missouri and Jackson County, including financial hardship, potential for foreclosures and evictions; and,

WHEREAS, current opportunities for tax credits offered to senior citizens in Jackson County are insufficient to offset the rising taxes caused by increasing property values; and,

WHEREAS it is the responsibility of this Legislature to address the growing concerns of inequitable taxing practices; now therefore,

BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:

Section A. Enacting Clause.
Section 2057., Jackson County Code, 1984, is hereby enacted to read as follows:

2057. Senior Homestead Tax Credit
The Jackson County Legislature, acting under authority granted by Section 137.1050.2(1) RSMo, does hereby authorize for the tax years commencing with 2023 and thereafter, that Jackson County taxpayers eligible under Secti...

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