Jackson County sues State Tax Commission for order on 2023 property tax rollback

(The Center Square) – Jackson County leaders filed a lawsuit to overturn the Missouri State Tax Commission’s order to roll back 2023 property tax assessment values.

Assessor Gail McCann Beatty, County Executive Frank White and the Board of Equalization in Jackson County filed a 37-page complaint in the circuit court of Jackson County.

"We believe the State Tax Commission's order is not only misguided and dangerous, but also violates state law and constitutional standards,” White said in a statement announcing the lawsuit. “This legal challenge is about ensuring that the assessment process remains fair, transparent and in line with the law. We are committed to defending our procedures and the work that has been done."

White predicted the lawsuit last month after the commission ordered 2023 property tax assessment values to be rolled back due to errors made by the assessment department. The State Tax Commission sent its order before the final day of a trial in a lawsuit filed in 2023 by Republican Attorney General Andrew Bailey, who was appointed by Republican Gov. Mike Parson in November 2022.

Bailey asked the judge to dismiss his case after the commission’s order, which was days after he won the Republican primary for attorney general. The request also was made before Bailey was scheduled to be deposed for possible ethics violations during the proceedings.

The judge dismissed the case with prejudice, meaning it can’t be filed again by Bailey.

The county’s complaint states the order was factually inaccurate, unprecedented and politicized.

The lawsuit claims the commission’s order violates the Missouri Constitution and exceeds the agency’s legal authority. It also states the State Tax Commission didn’t convene any hearings in Jackson County regarding the 2023 assessment process or issue any administrative order until it joined Bailey’s lawsuit.

“(Jackson County) Petitioners were never provided the opportunity at trial to present their case in chief because Petitioners prevailed in the litigation when the action was dismissed with prejudice,” according to this week’s legal filing. “Petitioners have never been provided an opportunity at a hearing before the State Tax Commission to present evidence concerning the 2023 reassessment process… To date, the State Tax Commission has not convened a hearing concerning the assessment of any parcel in Jackson County… Alternatively, the State Tax Commission did convene a hearing but did not provide Petitioners notice and an opportunity to be heard at the hearing.”

Jackson County contends the State Tax Commission’s ruling will cause significant harm – approximately $117 million – to taxpayers, school districts, cities and essential services.

"The financial stability of our schools, fire districts and cities is critical to our ability to provide essential services to our residents,” said Jackson County Administrator Troy Schulte. “This filing is not just about the legalities—it’s about safeguarding the resources that support our schools, public safety and community programs. We are determined to defend against this order to protect the future of our County.”