KANSAS CITY, Mo. — The Independence and Fort Osage school districts filed a lawsuit earlier this week against Jackson County that challenges the county's property tax relief program.
The lawsuit asks the court to enter an injunction to stop the county’s plan to issue tax credits for the 2023 and 2024 tax years, as well as withhold 2025 commercial property tax revenues.
In the suit, the districts argue the credits will significantly disrupt operations and revoke millions from future budgets. But Jackson County Executive Phil LeVota said it "just doesn't make sense" that the districts want to prohibit him from getting relief for taxpayers.
LeVota said he has the authority and responsibility to correct the errors, despite the districts claiming in the suit he does not have the authority to do so.
“The option of doing nothing is not an option,” LeVota said in a press conference Thursday.
LeVota maintained the county’s three-year tax credit plan is balanced and built for taxing jurisdictions — such as schools, fire protection districts, libraries, cities, etc. — to “responsibility adjust."
Independence estimated it would suffer a loss greater than $19 million over the next three years, and Fort Osage estimated it would lose greater than $8 million.
Fort Osage said the loss of funds would affect class sizes, recruitment and retention of staff, student programming and related services.
Similarly, Independence said the “significant reduction” would have a “detrimental impact” on district operations, educational programming, staffing, and services for students and families.
In a statement, ISD Interim Superintendent Dr. Cindy Grant said the school district could face “significant uncertainty” if funds are withheld or redirected.
"Our priority is, and always will be, our students,” Grant said. "... We will continue to advocate for the resources necessary to fulfill our mission and meet the needs of every student we serve."
Fort Osage Superintendent Dr. Jason Snodgrass echoed Grant, sharing in a statement that the lawsuit is ultimately about students.
“We understand the concerns of taxpayers and the challenges created by the assessment process, but the solution must follow the law,” Snodgrass said. “The County’s actions directly impact the funding that supports our classrooms. Our priority is, and always will be, the students of Fort Osage, and we cannot stand by when decisions outside the established legal framework jeopardize the resources they depend on every day.”
LeVota stated during Thursday's press conference that he believes the school districts are wrong for attempting to take away what he believes taxpayers are owed.
“Folks, the choice is not between taxpayers and schools; don’t be confused," he said. "The choice is between correcting an acknowledged error, responsibility, or ignoring it.”
Earlier this month, Independence received a judgment against the county in a case “related to the county’s attempts to claw back prior tax amounts,” per the district.
“Like that case and the recent judgment, the District, again, is required to file suit to enforce the lawful limits of the County’s authority,” ISD said in its statement.
The full statements from Independence and Fort Osage can be found below.
For several months, Fort Osage School District has worked to address concerns with Jackson County regarding property tax assessment decisions and their impact on local taxpayers and public services. The District, along with other taxing jurisdictions, has raised questions about the legal processes surrounding assessments, appeals, and related County actions.
We understand the challenges these issues have created for property owners and the uncertainty they have caused for schools and other public entities that rely on this funding. As a result, the District believes it is necessary to seek guidance from the courts to ensure state law is followed and applied consistently. We refuse to let our students pay the price for systemic County errors and are committed to protecting the resources our schools and students depend on.
For the Fort Osage School District, the impact of the County’s decisions continues to be substantial. The decision to withhold commercial tax revenue in 2025 reduced the District's budget mid-year by approximately $1.3 million. In addition, the proposed 2023 and 2024 residential tax credits are projected to reduce Fort Osage’s funding by an additional $7 million over the next three years. This reduced funding will have a direct impact on class sizes, recruitment and retention of high-quality staff, student programming, and related services.
The District recognizes that the current assessment challenges stem from years of underassessment within Jackson County. The State Tax Commission requires properties to be assessed within 90% to 110% of market value, and the State Tax Commission previously notified Jackson County that assessments had fallen below those standards.
The recent decisions to cap commercial assessment increases for 2025 and issue tax credits for 2023 and 2024 were not ordered by The State Tax Commission or by the courts, and are not supported by the law.
The District’s position is rooted in the importance of maintaining a fair, predictable, and lawful assessment process for both taxpayers and public entities that rely on local funding to serve the community. Our goal is to ensure a fair and lawful process that protects the long-term stability of the public services our community depends upon.
“At the end of the day, this is about students. We understand the concerns of taxpayers and the challenges created by the assessment process, but the solution must follow the law. The County’s actions directly impact the funding that supports our classrooms. Our priority is, and always will be, the students of Fort Osage, and we cannot stand by when decisions outside the established legal framework jeopardize the resources they depend on every day,” said Dr. Jason Snodgrass, Superintendent of Schools.
The Independence School has worked over the last few months to communicate with Jackson County about property taxes. The District and other taxing jurisdictions have expressed their concerns about the legal frameworks for protesting and appealing taxes, as well as other litigation pending against the County. We recognize that this is a difficult and frustrating situation for many property owners, as well as for the public entities that rely on property tax revenue to provide essential services. Through those communications, the District determined it was necessary to ask the courts to interpret and apply state statutes as they are written.
Unfortunately, this is not the first time the District has been forced to ask courts to enforce the limits on the County’s authority. On June 8th, the Independence School District obtained a judgment against Jackson County related to the County’s attempts to claw back prior tax amounts (See Independence School District et al. v. County of Jackson, Missouri; Case No: 2116-CV25360-01). Like that case and the recent judgment, the District, again, is required to file suit to enforce the lawful limits of the County’s authority.
It is important to note that the current dispute involves properties whose assessed values increased by more than 15 percent, were not physically inspected, and whose owners did not pursue the established appeals process. Missouri law provides a process for property owners to appeal assessments, and we support that process as the appropriate mechanism for resolving concerns regarding property valuations.
The District does not assess property or collect taxes, nor has the District had a say in potential decisions regarding tax credits for 2023 and 2024, or the withholding of 2025 commercial property tax revenues. We recognize that the County has weathered criticism and litigation regarding its assessments and collections. To the extent mistakes have been determined, there remains no support for tax credits or the unilateral decision to cap certain commercial properties at 15%. Neither of those decisions were ordered by the State Tax Commission, and they are not supported by state statute.
Like school districts, fire districts, libraries, mental health agencies, and other local taxing entities throughout Jackson County, all depend on property tax revenue to fund critical public services. The withholding or redistribution of these revenues has the potential to significantly impact day-to-day operations and the services provided to students, families, and the broader community.
We recognize that many taxpayers have concerns regarding property assessments and tax bills. We also understand that this has been a difficult situation for many families and property owners. We support the established legal process for resolving disputes regarding property valuations and believe that the process exists to ensure fairness, accountability, and encourage the legal process to be followed.
It is also important to understand that while property assessments increased in recent years, taxing jurisdictions did not receive a corresponding windfall in revenue. Under Missouri's Hancock Amendment, tax rates are adjusted to limit revenue growth resulting from higher assessments. As a result, the District rolled back its tax levy and did not collect the full amount of revenue that higher assessments might otherwise have generated.
If these actions are ultimately allowed to stand, the financial impact on school districts and other local governmental entities could be substantial. Based on current projections, the combined effect of the 2023-2024 tax credit clawbacks and the withholding of 2025 commercial property tax revenues could result in an estimated loss of approximately $19.3 million to the Independence School District over the next three years. Such a significant reduction in funding would have a detrimental impact on district operations, educational programming, staffing, and the services provided to students and families. Additionally, future efforts to recover lost revenue could require recoupment levies or other measures that may increase tax burdens on our community stakeholders in future years.
The District remains committed to being a responsible steward of taxpayer resources while continuing to provide high-quality educational opportunities for our students. We will continue to monitor developments closely and work with our partners to minimize the impact on students, families, and the community we serve.
"Our priority is, and always will be, our students. We are concerned about any action that reduces funding for public education and other essential public services. While we respect the rights of taxpayers and support the established legal process for addressing assessment disputes, we believe decisions that withhold or redirect locally collected revenues create significant uncertainty for school districts and other public entities. If allowed to stand, these actions could have a substantial impact on our ability to provide the programs, services, and opportunities our students and families deserve. We will continue to advocate for the resources necessary to fulfill our mission and meet the needs of every student we serve," said Dr. Cindy Grant, Interim Superintendent of the Independence School District.
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