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 to comply with the Missouri State Tax Commission's Order;
and,
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 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. LeVota Tax Credits
This section is intended to codify the residential assessment relief plans as announced and ordered by County Executive Phil LeVota on November 7, 2025.
2067.1 In compliance with an order issued by the Missouri State Tax Commission, all subclass 1 real property values for 2023 and 2024 are to be set at no more than a 15% increase over the 2022 value or the market value for the same property, whichever is lower.
2067.1.1 Exceptions. This rollback excludes the following properties:
a. any increases due to new construction or improvements.
b. large multi...
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