Trust ownership questioned in Henry County senior property tax-freeze denials; commission pledges legal review

Anna McCoy, speaking as trustee for her 78-year-old mother Carol Scott, asked the Henry County Commission on Dec. 18 to stop denying senior property tax-freeze applications where the homeowner’s property is held in an irrevocable trust. McCoy said the county’s ordinance (identified in the meeting as “2025-0529, section 1(b)”) and Missouri law require recognition of equitable interest and therefore should allow trust ownership to qualify.

“My mother is the granter. She lives in the house, and she pays the taxes. If the county denies her, you’re adding a restriction that the Missouri legislature specifically forbade,” McCoy said, handing the commission packets that included a certificate of trust, a tenancy agreement and a copy of the cited statute. She asked the commission to instruct the collector and assessor to accept trust documentation as proof of equitable interest and to commit to a legal review of prior denials with the county counselor.

Commissioners and staff said they would need a formal legal review to determine whether the county’s application process or software limitations improperly require applicants to be named trustees. Commissioners noted staff records show outreach attempts by the collections office to request missing trust paperwork and proof of residency before denials were issued. Staff advised McCoy that reapplying with the provided documentation would preserve the applicant’s place in the eligibility process for the next cycle while the commission seeks counsel.

The exchange left the matter unresolved in the meeting: commissioners agreed to have the county attorney review the legal questions McCoy raised and to reexamine denied applications, while staff encouraged residents to reapply and supply trust paperwork for the record. The commission did not adopt an immediate policy change during the session.