IN THE LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE requiring the Jackson County Assessor to provide an Assessment Roll that complies with the Missouri State Tax Commission's Order and rolls back the 2023 value of any parcel that exceeded a 15% increase in 2023 to be changed and to be valued at no more than 15% more than the 2022 property value.
Intro
ORDINANCE NO. 5958 January 27, 2025
INTRODUCED BY Sean Smith, County Legislator
Body
WHEREAS, in August of 2024 the Missouri State Tax Commission formally ordered that the 2023 Jackson County Assessment Cycle was not in compliance with Missouri state law; and,
WHEREAS, the State Tax Commission's order states that the Department of Assessment did not give proper notice or provide physical inspections required to increase parcels more than 15%; and,
WHEREAS, in 2024, the State Tax Commission ordered Jackson County to value all parcels at no more than a 15% increase for 2023 from the 2022 property value, excluding increases due to new construction or improvements; and,
WHEREAS, the Jackson County Legislature did pass Resolution 21694 on August 19, 2024; and,
WHEREAS, in Missouri Case No. 2416-CV25478 a judge issued a ruling confirming that the STC order was lawful and valid; and,
WHEREAS, under Article 2 Section 16 in the Jackson County Constitutional Home Rule Charter the Legislature has the following authority: "Provide for the assessment, levy, -2- equalization, and collection of all taxes now or hereafter authorized by the constitution or by law and prescribe a method or system to facilitate the assessment, calculation, extension and collection of taxes including the design of the books and forms and the purchase and installation of necessary devices; now therefore,
BE IT ORDAINED that the 2024 Jackson County Tax Assessment Rolls shall reflect parcels to be valued at no more than 15% above the property value in 2022, excluding increases due to new construction or improvements, and tha...
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