After months of legislative debate, public hearings and mounting pressure from frustrated homeowners, acting Jackson County Executive Phil LeVota has taken matters into his own hands.
On July 4, LeVota signed an executive order implementing a property tax credit program that he says will return money to more than 200,000 Jackson County taxpayers who paid inflated property taxes following the county’s controversial 2023 and 2024 property assessments.
The move immediately escalated one of the region’s most contentious political disputes, pitting taxpayers demanding refunds against schools, cities, libraries and other local governments that say returning the money could force cuts to public services.
It also raises new legal questions about whether a county executive can implement such a sweeping tax policy without legislative approval.
How Jackson County Got Here
The controversy dates back to Jackson County’s 2023 property reassessment, when thousands of homeowners saw dramatic increases in their property values — and, in turn, their property tax bills.
Many homeowners argued the assessments violated Missouri law, which generally limits how much residential property assessments can increase between reassessment cycles unless significant improvements have been made.
The backlash was immediate.
Thousands of appeals were filed. Court challenges followed. Public meetings drew angry crowds accusing county government of overtaxing residents who suddenly faced tax bills they could no longer afford.
The issue became one of the defining political controversies in Jackson County.
LeVota, who became acting county executive after the departure of former County Executive Frank White Jr., made fixing the assessment controversy one of his top priorities.
Rather than issuing immediate refunds, LeVota proposed providing taxpayers with credits spread over three years. He argued the approach would return the money while giving local governments time to adjust their budgets.
Legislature Declines to Act
On July 1, however, the Jackson County Legislature stopped short of approving an ordinance that would have permanently established the tax credit program.
Instead, legislators delayed action while continuing to search for other possible solutions.
Legislative Chairman Manny Abarca said lawmakers understood homeowners wanted relief but were also trying to avoid devastating financial consequences for local governments.
Some legislators discussed whether bonds or other financing options might provide refunds without forcing immediate losses on schools and other taxing districts.
No consensus emerged.
LeVota Moves Forward
Three days later, LeVota announced he would not wait.
Standing at the historic Truman Courthouse on Independence Day, he signed Executive Order 26-27, saying Jackson County had an obligation to correct what he considers assessment errors.
“I’m here to say our long county nightmare is over, and taxpayers will receive the tax relief they were promised,” LeVota said in a recorded message.
LeVota argues the Jackson County Charter gives the county executive authority to correct assessment and tax record errors.
“Correcting those errors means more than simply changing numbers in a database,” he said. “It also means making taxpayers whole.”
The executive order establishes a three-year property tax credit program that LeVota says balances taxpayer relief with the financial needs of local governments.
He also urged the Legislature to approve an ordinance making the program permanent, warning future county executives could otherwise reverse it.
Why Local Governments Are Worried
While homeowners generally support receiving refunds, the money presents a major challenge because it has already been distributed.
About 93% of property tax revenue collected by Jackson County goes to other taxing jurisdictions, including public schools, libraries, cities and special districts.
Those organizations have already budgeted and spent much of the money.
If tax credits reduce future collections, many agencies say they will have little choice but to cut services.
Among the projected impacts discussed during the Legislature’s public hearing:
- The Mid-Continent Public Library estimates losing about $2.1 million annually.
- The Kansas City Public Library estimates about a $1 million annual reduction.
- Kansas City officials estimate roughly $15 million in lost revenue over three years, affecting public health programs, debt payments, museums and general city services.
- Lee’s Summit estimates more than $5 million in lost revenue, prompting the city to implement a hiring freeze while uncertainty continues.
School districts have been among the strongest opponents.
Several districts warned the credits could significantly reduce classroom funding, and the Independence and Fort Osage school districts have filed suit challenging the county’s actions.
Taxpayers Say the Money Was Never Theirs
Supporters of the credits counter that local governments should not keep money collected through what they describe as unlawful assessments.
Many homeowners argue families have spent the past three years absorbing dramatically higher tax bills while governments continued operating with increased revenues.
Bill Haley, a candidate for the Jackson County Legislature, told lawmakers the taxing jurisdictions have known since 2023 that the assessments were under legal challenge and should have prepared accordingly.
LeVota makes a similar argument.
He says taxpayers should not permanently lose money because correcting the problem is financially difficult for governments.
“I would rather return every dollar in one lump sum to you,” LeVota said. “But I also have responsibility to avoid placing an immediate financial burden on our schools, libraries, cities and other taxing jurisdictions.”
What Happens Next?
The executive order is unlikely to end the controversy.
Questions remain over whether LeVota has the legal authority to implement the credits without legislative approval and whether courts will ultimately uphold the plan.
The Jackson County Legislature could still pass an ordinance formally establishing the credits, reject the approach entirely or pursue another solution.
Meanwhile, county executive candidates are already staking out positions ahead of the 2026 election. At least one candidate has pledged to reverse LeVota’s policy if elected.
For homeowners, the central question remains simple: Will they actually receive the tax relief they believe they were promised?
For schools, libraries and local governments, the question is equally pressing: How can they return millions of dollars already committed to teachers, public safety, health services and community programs?
Until those questions are answered, Jackson County’s property tax battle appears far from over.
