Are Your Taxes Going Up?
Unfortunately, there's a good chance they are. Over 80 of Missouri's 114 counties have received a Memorandum of Understanding from the State Tax Commission, which is asking them to increase real property valuations in order to come into compliance with the STC's acceptable valuation threshhold. This is no longer only a Jackson County problem.
Our office has procured most of those MOUs, which you can see by clicking the links below. We encourage you to take a look and see if your county is included. If it is, you can expect your property taxes to increase - possibly skyrocket - at the end of the year.
The State Tax Commission
Most Missourians don't know much, if anything, about the State Tax Commission and its role in your tax bill or how your property taxes are determined.
First of all, the STC is made up of three commissioners appointed by the governor and approved by the senate. The three current commissioners are:
Gary Romine, Chairman
Debbie Mcginnis, Commissioner
Greg Razer, Commissioner
Their duties and responsibilites are codified in Chapter 138 of Missouri statutes.
What's most important for you to know for today is that it is their job to equalize the valuations of properties across the state in an effort to ensure one county isn't paying taxes at a rate that far exceeds or is considerably less than the others. They work with the county assessors to analyze property sales data, conducting a "Residential Sales Study" to determine the average percentage of market value.
For example, in Atchison County the Residential Sales Study result was 72.35%, meaning on average homes were valued at 72.35% of market value.
The STC has adopted the IAAO standards (International Association of Assessing Officers) which requires the valuations to be in the range of 90-110% of market value. If you are wondering why Missouri needs to adopt international standards regarding our property valuations, you're not alone.
Undervaluing Property
The problem many Missourians are about to encounter is market value of property has increased dramatically in recent years. Assessments haven't kept up and properties are being valuated significantly below the IAAO standard of 90-110% of market value. It's the STC's goal to try to get all of those counties up to the thresshold, which the IAAO deems to be "fair and equitable."
The MOU's
Memoradums of Understanding (MOU) have been issued for over 80 of Missouri's 114 counties. This is an agreement between the county assessor and the state tax commission, where the assessor is agreeing to increase the valuations as requested by the STC.
In Missouri, the assessors are able to raise property valuations by 15% without a physical inspection. If the valuation requires an increase of over 15%, an exterior evaluation is required. Ultimately, the valuation can increase without limits if a simple look at the exterior of the property is conducted. This is part of the reason Jackson County has had so many exorbitant increases and it's quite possible other counties will now experience the same.
We've uploaded the MOUs we've collected to a Google Drive so you can see if your county is included. There are three folders you need to look through.
1. Residential MOU's - These are all pertaining to residential property
2. Commercial MOU's - These are all pertaining to commercial property
3. Withheld Memos - These assessors refused to sign the MOU and because of that, the STC is recommending that thousands of dollars of state assessment maintenance plan reimbursement funds be withheld from the county
Solutions
During the upcoming special session, I'll be filing a bill that will cap the tax liability increase on residential property to 5% every 2 years. This would not eliminate the increase in valuation or assessments, but the actual tax liabilty owed. It would only apply to the primary residence and it is optional for each county to adopt, much like the senior property tax credit program.
What Can You Do?
1. Contact the governor's office and urge him to add this issue to the call for special session.
2. Contact your senator and ask they support this common sense legislation to protect home ownership & your wallets! You can find your senator's contact information here with the Legislator Lookup Tool.
Property Tax Pain in Jackson County: Senator Nicola Hears from Citizens on Unjust Assessments
This week, I sat down with Jackson County residents to listen to their stories—stories filled with frustration, confusion, and financial strain caused by unjust property tax assessments. These conversations come on the heels of a Missouri State Tax Commission (STC) order, which essentially condemned the County’s 2023 assessments as grossly inaccurate and demanded corrective action.
The order would require the 2025 assessments to use the 2022 baseline and incur no more than a 15% increase from that baseline, excluding new construction or renovations.
As I heard firsthand, this is more than a bureaucratic failure—it is a crisis affecting working families, retirees, and small property owners alike. Across the board, the theme was the same: inconsistent valuations, a lack of communication, and a painful appeals process that places undue burdens on ordinary citizens.
Disparity in Duplexes
John Welchert owns two identical duplexes next to each other. Though the buildings are the same in every way, one was assessed at a significantly higher value than the other. The comps and all the details were the same, yet the values were $40,000 different.
John ended up going through the arduous appeals process.
Residential Land Reclassified as Commercial
Grace, a retired bank employee who lives on a fixed income after suffering a stroke, owns her home and two adjoining empty lots in Independence. These lots, always taxed as residential, were abruptly reclassified as commercial—even though they are in the middle of a quiet neighborhood and are used for nothing more than lawn space.
She can't afford it and she doesn't know what to do. She shouldn't have to know - it's gross negligence on the part of Jackson County.
Unfortunately, Grace isn't the only one who is experiencing a reclassification from residential to commercial. This is happening frequently and is one of the worst injustices happening due to the commercial rate being 32% compared to residential at 19%.
Fun Fact: Agricultural land is assessed at 12% of market value.
A Voice for Senior Neighbors
Sharon Hill, a resident in a 55+ community, has become a tireless advocate for her fellow seniors. After discovering shocking inconsistencies in assessments—like one duplex with a 55% increase on one side and 40% on the other, and another with a $100,000 difference between identical units—Sharon sprang into action.
She has spent countless hours researching assessments and driving her neighbors downtown to file appeals.
The process was grueling—especially for seniors. Some waited hours just to be seen. Many couldn’t have done it without help.
From 168K to 362K—and Back
Mike Guyer’s home was previously valued at $168,000. In the 2023 reassessment, it skyrocketed to $362,000—more than double its original value. It was as if they pulled the number out of thin air.
After enduring a frustrating and bureaucratic appeals process, Mike finally succeeded in getting his valuation reduced—but the experience left him deeply distrustful of the system.
A Citizen Leader: Preston Smith
While many are just waking up to this crisis, Preston Smith has been on the front lines for years. A private citizen turned watchdog, Preston has walked door to door across neighborhoods, helping others understand their assessments and navigate the appeal process.
He has spent thousands of hours researching data, analyzing inconsistencies, and publishing resources. His Facebook group has become a hub for residents seeking help, guidance, and updates on appeals.
People feel overwhelmed. They think they’re alone. Preston is bringing people together and holding the system accountable. He's served this community well and I'm thankful for all he's done.
Preston represents the best of citizen leadership. He’s doing what our government should already be doing—informing, empowering, and protecting people.
A System in Crisis
From retirees and fixed-income homeowners to small property owners and concerned neighbors, Jackson County’s citizens are being let down by a flawed and failing assessment process. The STC’s recent order confirms what these residents already know: the system is broken.
These assessments aren’t just numbers—they’re pushing people out of their homes and eroding trust in government. We must restore fairness and accountability.
As we wrap up another busy week in the Missouri Senate, I want to take a moment to provide an overview of the progress we’ve made. Several important bills moved forward, and I had the opportunity to present my first piece of legislation on the Senate floor.
Bills Passed in the Senate last Week:
- SB 38 sponsored by Senator Barbara Washington creates "Missouri CROWN Act" which prohibits discriminatory practices as they relate to hairstyles in elementary and secondary education.
- SB 43 sponsored by Senator Travis Fitzwater relating to child protections.
- SB 66 sponsored by Senator Tracy McCreery raises the legal age of marriage to 18.
- SB 82 sponsored by Senator Jamie Burger creates provisions to permit & regulate the exportation of water.
- SB 160 sponsored by Senator Brad Hudson creates provisions relating to higher education discrimination.
- SB 221 sponsored by Senator Nick Schroer modifies the standard of review for statutes, rules and regulations.
- SB 466 sponsored by Senator Kurtis Gregory repeals the sunset provisions on several agricultural tax credits.
- HB 495 sponsored by Representative Brad Christ modifies several sections of statute regarding public safety, including the control of the City of St. Louis Police Dept. being moved to a statutorily created Board of Police Commissioners.
My First Bill on the Senate Floor – SB 87
A significant moment for me this week was presenting my first bill, SB 87, on the Senate floor. This legislation would allow counties the option to cap the increase in real property tax liability to 5% every assessment year. This is a balanced approach that provides tax relief without forcing counties to participate. Below is a video of my explanation on the floor.
While the bill does not mandate any county’s participation and still allows for a reasonable increase, some Democrat senators voiced concerns about potential funding implications for local services and schools. As a result, SB 87 was laid over to the informal calendar. Over the coming weeks, I will work diligently to address these concerns and find a balanced solution that offers relief to property owners while maintaining necessary funding for public services. I am hopeful that we can move this bill forward and pass it in the House.
my thoughts on real property taxes & local services
SJR 62 is sponsored by Senator Mike Cierpiot and had a public hearing in our Local Government committee this week. Funding for schools is a recurring conversation and criticism we hear when we attempt to bring relief to our property owners through reducing their property tax bills. I shared my feelings about it in the hearing this week, which you can watch below.
other things we're working on
protecting your freedom of speech
SB 84 is a bill that encroaches on your freedom of speech, instead opting for the protection of election workers over citizens. I am opposed to treating groups of people differently, including elected officials or election workers. Everyone needs to be protected from harm. With that in mind, I have stood and continue to stand in opposition to this bill and any other that would carry this language. Currently, the bill is laid over on the informal calendar and the sponsor has agreed to leave it lie there. Another local government bill originally included this language as well, SB 182, and I've also been told by that sponsor the language will be removed. My staff and I will be watching to see what happens, but we are hopeful this issue has been taken care of. If we see this language reappear in these or any other pieces of legislation, rest assured we will be doing everything in our power to kill it.
foreign ownership of missouri agricultural land
SB 217 is a bill having to do with the foreign ownership of Missouri's farm land. Originally, this bill makes it legal for foreign entities to own unlimited amounts of farm land for the purposes of doing any type of research.
Currently, Missouri law allows for foreign entities to purchase all types of land in Missouri. There is a current limit on the purchase of agricultural land by foreign entities, however, of 1% IF that farm land is being used for agricultural purposes. Foreign entities ARE currently allowed to purchase an unlimited amount ag land if they are NOT using it for ag purposes.
The original form of SB 217 would ban all foreign entities from owning ag land EXCEPT for land used for research. Purchasing would be unlimited if the land was being used for research.
I am in agreement that no foreign companies should own ag land. However, I believe to allow for unlimited ownership for the purpose of research is unwise & dangerous. I'm thankful to be on the committee that heard this bill and I was able to add a restriction on all foreign adversaries purchasing farm land for any purpose. I'd love to also see a limit on these purchases and I'm going to work toward that end.
The topic of foreign land ownership has been a heated one for quite some time and unfortunately, the details often get conflated and campaign ads are spun for marketing purposes. I hope this information and the following links are helpful.
Missouri Statutes on Foreign Ownership of Land
- Definitions
- Limitations on Foreign Ownership of Farm Land
- Court Ordered Divestiture - When
- Lease Deemed Ownership
- Failure to Divest
- Exceptions to the 1% Limit for Nonfarming Purposes
Missouri Department of Agriculture Foreign Owned Ag Land (FOAL) Reports
exciting announcement: new radio show!
I am thrilled to announce that this Saturday, March 8, 2025, marks the launch of our new radio show, "The Senator’s Office," where I will be joined by my Chief of Staff, Jodi Grace. This show will air every Saturday at 3:00 PM on Real Talk 93.3 FM.
You can listen live via their app or website at Real Talk 93.3, and you can find the replays here on our website. We look forward to discussing legislative updates, answering your questions, and engaging with you on the issues that matter most to Missouri.
Thank you for your continued support, and as always, please don’t hesitate to reach out with any questions or concerns.
