JEFFERSON CITY — Missouri Attorney General Andrew Bailey announced that the State Tax Commission has issued an order to roll back the 2023 property tax assessments in Jackson County.
This action follows Bailey's lawsuit against the county, which claimed that the assessments were conducted illegally and resulted in undue economic harm to residents.
The lawsuit argued that Jackson County violated state laws in several ways, including failing to provide timely and proper notice of assessments, not conducting the required physical inspections of properties and mishandling appeals of property assessments.
The actions led to significant financial burdens for property owners, as the county imposed higher taxes based on inflated assessments.
In response to the lawsuit, the State Tax Commission conducted a discovery process to gather more assessment information.
The findings from the process supported the claims of illegal taxation practices, allowing the commission to issue an order to roll back the assessments.
The order mandates that the 2023 property assessments be rolled back to either the current levels or a 15% increase from the last assessment, whichever is lower.
For most property owners, this means reverting to the 2021 assessment level plus 15%.
In a small number of cases, the rollback will be to the 2022 assessment level, plus 15%, to account for new construction.
Bailey praised the decision as a significant victory for property owners in Missouri, especially those in Jackson County.
"After obtaining valuable information through discovery in my lawsuit against Jackson County, the State Tax Commission has issued an order rolling back Jackson County’s illegal property tax assessments," Bailey said in a provided statement. "This is a huge win for every property owner in Missouri, but especially in Jackson County."
Bailey said the state's Constitution was clear on how to handle taxes.
"The Missouri Constitution expressly prohibits a county from illegally taxing its residents, which is why we fought so hard to obtain justice for Jackson County property owners," Bailey said. "I will always fight for Missourians who are being over-taxed, especially in the Biden-Harris economy where everyone’s wallet is stretched thin."
Bailey highlighted the importance of this rollback in the context of the current economic climate, referring to the challenges faced by residents during the Biden-Harris administration.
The rollback is seen as a corrective measure to address the alleged mismanagement and unlawful practices by Jackson County officials.
By enforcing the rollback, the State Tax Commission aims to restore fairness and compliance with state laws in the property assessment process.
The outcome of this legal action underscores the role of the attorney general and the State Tax Commission in ensuring that local governments adhere to constitutional and legal standards when assessing and levying taxes.
"Jackson County assessing officials conducted Board of Equalization appeals in such a manner as to provide taxpayers with insufficient or misleading information as to the Board of Equalization appeal process, insufficient physical accommodations making it extremely difficult, if not impossible, for some taxpayers to pursue their appeal rights, expressly or impliedly telling taxpayers contrary to law that the burden of proof at Board of Equalization hearings is on the taxpayers..." the order states.
The rollback order provides relief to property owners who were subjected to undue financial burdens due to the county's actions and reinforces the importance of transparency and accountability in local governance.