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
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