Jackson County legislature directs assessor to follow State Tax Commission order, rolls back some 2023 assessments

Jackson County legislators voted 5-4 on April 7, 2025, to adopt an ordinance directing the county assessor and administration to comply with a Missouri State Tax Commission order requiring that any parcel whose 2023 assessment rose more than 15% be changed to no more than 15% above its 2022 value. The ordinance, introduced and debated at the legislature's regular meeting in the Kansas Legislative Assembly area, passed after an amendment that noted a judge found the commission’s order lawful.

The measure’s sponsor, Legislator K. Smith, said the ordinance is meant to prevent the county from sending legally defective 2025 impact notices that would rely on 2023 values the State Tax Commission has found to be unlawful. “If we don't enact this today ... those notices, if this order isn't complied with, will also be legally defective and subject to future problems,” Smith said. The sponsor and other supporters urged immediate action to stop further harm to homeowners who saw dramatic increases in 2023.

County Counselor (Mr. Kennedy) told the body that the county charter vests valuation authority with the assessor (executive offices and director of assessment) and that the legislature’s authority is to prescribe procedures; he expressed reservations about the legislature directing specific valuations. Supporters responded that the ordinance directs the administration to follow a lawful order from the State Tax Commission and cited Article 2, Section 16 of the Jackson County Charter as authority to prescribe assessment procedures.

Legislators who spoke in favor described practical implementation steps discussed informally with State Tax Commission staff and attorneys: applying credits to taxpayer accounts for amounts identified as unlawfully collected, then using “recoupment levies” over several years for taxing jurisdictions (cities, school districts) to recover revenues without immediate cash refunds. Smith and other supporters said immediate full refunds would be infeasible because county and local cash balances are insufficient.

Opponents cautioned the ordinance does not guarantee a particular remedy and noted implementation details remain unresolved. Legislator Marshall and others warned the administration could still seek a legal appeal and said the proposed rollback could create confusion for taxpayers and taxing jurisdictions unless the administration and the State Tax Commission coordinate a clear implementation plan. Legislator Franklin observed that 2025 notices are supposed to reflect market value as of Jan. 1, 2025, and questioned whether reliance on 2023 values had already affected the 2025 process.

An amendment that added a reference that the State Tax Commission order had been found lawful passed 5-4 (Anderson, Peyton, Abarca, Husky, Smith — yes; Marshall, Franklin, Lauer, ??? — no). The ordinance, as perfected, then passed on final adoption by the same 5-4 margin. The clerk’s roll-call votes were recorded in the meeting minutes.

Supporters raised urgency because the State Tax Commission or the Missouri Legislature could take enforcement actions (attendees referenced pending state legislation that could permit withholding of county sales tax revenues) if the county does not comply. Sponsors emphasized the goal was to follow the law and reduce ongoing harm to households that faced large, possibly unlawful 2023 increases.

Votes at a glance - Ordinance (assessment rollback, referred to on the agenda as ordinance relating to assessor compliance with State Tax Commission order): Adopted 5-4. - Resolution 21902 (recognizing the Housing and Community Development Department of Kansas City): Adopted 9-0. - Ordinance 5968 (senior tax credit revisions; perfected and adopted): Adopted 9-0.

Next steps noted in the meeting: the legislature has directed the administration to implement assessment rules complying with the State Tax Commission order; sponsors and some legislators pressed the administration to move quickly because impact notices were expected in the coming weeks. Several speakers said the administration and assessor would need to coordinate with the State Tax Commission on implementation details (credits over multiple years, recoupment levies), and that litigation and continuing uncertainty could affect final outcomes.