Last fall, I wrote extensively about Missouri Senate Bill 190, which effectively freezes property taxes for many senior Missouri residents. I also led several workshops and personally assisted many of you in getting approved for this valuable benefit here in Jackson County.
However, things became more complicated recently when Jackson County officials agreed to comply with a modified 2025 property assessment order issued by the Missouri State Tax Commission (STC) on May 22, 2025. This order imposes strict limits on how much residential property assessments can increase; capping valuation increases at 15% annually.
As a result of this compliance, many Jackson County homeowners received their 2025 property assessments and were surprised to find that their assessed values had actually decreased. Naturally, several clients who had frozen their property tax bills at a higher 2024 level called to ask how this would impact their taxes.
Not having a clear answer, I reached out to Jackson County for clarification. County officials informed me that if your 2025 tax bill ends up being lower than your frozen 2024 amount, you will only owe the lower of the two. They also noted, however, that the “freeze” is technically a tax credit administered by the State of Missouri, making the state the ultimate authority on how it is applied.
To clarify further, I contacted my state representative, who directed me back to the county for specifics on how the law is being executed locally. Still lacking total confidence in the answer to the client’s question, I turned to Jackson County Legislator Sean Smith, who recently released a detailed breakdown of the STC order. In it, he explained:
“After you have been approved for the Senior Property Tax Freeze, whatever the lowest amount you ever receive on a tax bill while you are frozen becomes the go-forward amount you will always be frozen at.”
In plain terms: if you’ve already been approved, there’s no need to reapply, and your tax bill may decrease if your property is reassessed lower than the amount initially frozen. On the other hand, if you haven’t yet applied and meet the eligibility requirements, age 62 or older, a Jackson County resident, and responsible for paying property taxes on your primary home, it’s not too late to take advantage of this program.
If you still have questions or would like to learn more, I invite you to attend a Senior Property Tax Forum tomorrow night June 26 from 6:30 to 8:00 p.m., hosted by Missouri State Senator Joe Nicola. The event will be held at the Truman Heritage Habitat for Humanity headquarters, 501 N. Dodgion Ave., in Independence.
Staying informed is the best way to make sure you’re getting the benefits you deserve. I encourage you to attend this forum if possible, or if not to contact me directly at lkdavis@stewcap.com for further insight into this important law.
(Past performance is no guarantee of future results. The advice is general in nature and not intended for specific situations)