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St. Louis assessor: residential occupancy law aids some homeowners, commercial owners face limits
Summary
The acting city assessor explained that Missouri law limits assessment changes and that a city occupancy law allows residential reassessments for uninhabitable homes, but no parallel relief exists for commercial property owners this year.
The City Assessor’s office explained how assessment law governs property taxes for properties damaged in the May 16 tornado and how local emergency measures apply.
Acting City Assessor Sean Ardway said Missouri assessment statutes tie property values to the condition on Jan. 1 of the tax year, leaving little flexibility for ad‑hoc adjustments during the year. However, Ardway said the Board of Aldermen enacted a local “occupancy law”…
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