Jackson County legislature amends commercial assessment cap, limits relief to properties with $5 million or less assessed value

The Jackson County Legislature on Sept. 8 amended Ordinance 5,990, a proposal to impose a commercial property assessment rate cap, narrowing relief to commercial properties with assessed values of $5,000,000 or less.

The change came after prolonged debate over the legislature’s legal authority to set assessment values and concerns about which property classes would receive relief. A floor amendment limiting relief to properties with assessed values of $5,000,000 or less passed; the clerk recorded the vote as “6 yes, 1 absent, 1 abstaining, and 1 no.”

A legislator supporting the amendment said commercial assessment valuation increases in the current assessment cycle disproportionately affected smaller properties and that passing the ordinance — even if later challenged — would demonstrate legislative intent to seek relief for property owners. The sponsor said the legislature’s earlier residential resolutions were used as evidence in state proceedings and that a similar statement could influence future review.

County Counsel told the legislature that, under the county charter and current law, the legislature does not have authority to set assessment values, which fall under the assessor’s office. Counsel noted the State Tax Commission and the Attorney General had been involved in appeals and that multiple appeals were pending regarding late orders.

Legislator Anderson said she supported relief targeted at small businesses but opposed giving large national chains tax caps. Legislator Abarca proposed the $5,000,000 cutoff and moved the amendment; another legislator seconded it. The amendment language clarified that relief would apply to properties assessed at $5,000,000 or less and directed the executive assessor or other appropriate officials to provide relief for the 2025 assessment cycle.

After the amendment was adopted, the legislature moved to perfect the ordinance as amended and called the roll for perfection. The clerk recorded the motion to perfect as passed (roll call recorded). The committee and several members discussed whether to seek court orders to roll back values for the 2025 cycle or to wait for court outcomes.

Legislators who opposed or questioned the measure cited legal enforceability concerns and the risk of rights challenges in court; supporters said a legislative statement of intent could help affected small businesses and be used in later proceedings. County staff said the assessor had already turned over valuations for 2025 and that the ordinance’s text would need to specify whether it applied to the 2025 cycle or future cycles. The amendment as read during the meeting directed relief for the 2025 assessment cycle.

No court action or final implementation was recorded at the meeting; the legislature advanced the amended ordinance to the next step in its process.