KSHB 41 reporter Ryan Gamboa covers Cass County in Missouri. He also covers agricultural topics. This story came together through a shared interest of the community. Folks contacted Ryan to discuss this topic. If you have a story to share about property taxes or the freeze, reach out to Ryan. Share your story idea with Ryan.
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Cass County voters will join voters in 97 other Missouri counties on April 7 to decide whether to approve a property tax freeze or cap.
Cass County falls under the requirement on the ballot to implement a property tax freeze for eligible homestead owners.
Last summer, Missouri lawmakers called a special session to fund a stadium deal for the Chiefs and the Royals through Senate Bill 3.
The legislation, aside from considering funding mechanisms for stadium projects, offers property tax reform for eligible counties.
The bill creates a ballot-driven property tax credit for homeowners.
Certain Missouri counties are required to put this question to voters on the April 7 general election.
An eligible taxpayer must be the owner of record, or have legal equitable interest in a homestead. They should also be liable for paying real property taxes on that homestead.
The Missouri Capitol in Jefferson City.
It would freeze a homeowner's property tax liability at the level it was when the homeowner first qualified for the program — the taxpayer would receive a credit for any increase above the original property tax.
Homeowners applying for the credit would have their tax bill frozen at this year's property tax rate, minus the property tax bill from the year they first became eligible for the program credit.
There are two types of counties under the legislation — a 5% county and a 0% county. For 5% counties, the baseline can increase up to 5% per year or whatever the increase is in the Consumer Price Index. The rate is the higher of the two. For the 0% counties, the baseline is frozen and no increase would be allowed.
The credit would be directly applied to the taxpayer's property tax bill.
Tim Krabiel, a Raymore Realtor, sees an opportunity professionally and as a resident.
"The eligibility opens up, I am going to eligible for that as a resident here," Krabiel said. "That’s wildly entertaining to me. As a real estate agent, I think that makes our community even more desirable than we already are. I think it makes Cass County a real option for families because once they move into that house, as long as they’re the taxpayer and it’s their primary residence, they can apply for that tax freeze. Then they don’t have to worry about their payment going up due to a tax increase."
But in Krabiel's mind, there's a trade-off.
He lives in Belton and his children attend the Belton School District.
He acknowledges the services that could be impacted by a property tax freeze.
"I like having a working community," he said. "The trade off would be that if the rate of inflation outpaces our tax freeze, we’ve gotta make cuts somewhere. Are our schools going to be able to function at peak performance, or bring on that new officer as population increases, or is that population increase going to offset that? I don’t know."
Schools are on high alert with this ballot question.
"Senate Bill 3 is a curveball that we are going to be navigating," said Superintendent Mike Slagle of the Raymore-Peculiar R-II School District. "We have worked with our board of education on some contingency plans for the future as to if that would pass."
Belton School District Superintendent Andrew Underwood told KSHB 41 that if the question passes, it would cost the district millions of dollars.
"That is a concern," he said. "Know that if we’re dealt this hand, we may have to reconsider some of what we do."
According to public records from the Cass County Collector's Office, approximately $209 million in property tax activity flowed through Cass County in 2025.
School districts take the largest portion — nearly $131 million, which is 65% of the tax amount collected.
Cities were allocated about $22.6 million and fire districts received $12.6 million.
Slagle estimates that about $6.5 million would be immediately lost in his district if the freeze passes.
"Senate Bill 3 would be very detrimental to all school districts," he said.
Underwood, with the Belton School District, acknowledged that he understands the appeal of the property tax freeze.
"Who doesn’t want to freeze their taxes or have no taxes?" he asked. "But there are things in society that we typically have an expectation for, whether it be a road, whether it be health or services, we might need assistance. There’s a balance."
Belton and Ray-Pec aren't the only school districts that have expressed concerns about the budgetary impacts of this question.
The Archie R-V School District, which sits at the southern end of Cass County, shared its concerns in an email to KSHB 41.
"To date, we have never received full funding from the formula (State funding over the last four years) and if SB 3 is passed, this will put a cap on personal property taxes," Superintendent Dr. Michelle Wityk said. "Archie is over 50% funded by local taxes and the passing of this bill will make it even more difficult to operate and provide what is needed by our students, staff, and community. We often have to rely on levies and bonds to complete larger capital projects."
Kingsville R-I School District has a levy increase on the April ballot.
Superintendent Jay Fleeman stated in an email to KSHB 41 Cass County reporter Ryan Gamboa, the levy increase, which adds a slight increase to taxes, is largely because of the rise in operating costs and the district being far out of line with changes in revenue sources.
"Local property taxes are our number one source of revenue, close to 50%," Fleeman stated in the email. "If this measure fails, and there are no changes made at the state level to funding sources for public education at all levels, I don't see how any small rural public school district can foresee a long future. I just hope that we have the means to continue to do so for a long time."
Slagle said rural districts receive tax dollars differently from larger districts.
In Cass County, residential property is assessed at a rate of 19%, while the commercial property tax rate is 32%.
Agriculture has the lowest assessment rate at 12%.
"I just hope that we have the means to continue to do so for a long time," Fleeman added in his email.
In an email exchange with Cass County Collector Chris Molendorp, he said he expects the measure will pass.
"I hope to be ready to freeze eligible homestead accounts for November's billing," Molendorp said. "I'm discussing computer programming and other administrative details with the Assessor," Molendorp wrote. "I am going out to bid for some additional software in order to implement this for 2026."
Moldendorp explained his office does not set tax levies, that elected officials do, including school boards, fire district boards and city councils.
Gamboa asked about a public meeting to discuss how this will be implemented and there is not one scheduled.
"The Commission and I will sit down once the County Clerk certifies the election results and begins formal implementation," Molendorp added.
Implementation of this measure is up in the air, as a lawsuit is challenging the constitutionality of Senate Bill 3, primarily the property tax reform provisions within it.
It was filed back in September by many taxing districts, including school districts, fire districts and local governments.
In January, a Cole County, Missouri, judge denied a motion that attempted to block property tax cap questions from appearing on April ballots while the lawsuit is still being decided.
97 of Missouri's 114 counties are required to put it on the ballot.
17 counties are excluded — including counties that have the largest metropolitan areas like Jackson, St. Louis and Greene counties.
The exclusions are unconstitutional and unfair, the lawsuit claims.
The judge's ruling back in January did not rule on the constitutionality of the legislation, but allowed the case to move forward to a full trial, allowing the April elections to move forward.
The trial is expected to begin later this year.
Slagle has questions about the constitutionality of Senate Bill 3. He wants voters to understand what's at stake for his school district and the community overall.
"Taxation isn’t taxation, it’s an investment in your community," he said. "If you take that piece of investment away, you gotta fill it in the backside somehow. I just don’t see that coordinated effort right now. We need to have that."
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