Hailey
Missouri is facing a big question about property tax caps and whether voters in most counties will get a say in April.
The debate comes after lawmakers passed a law last year offering huge incentives for sports teams and changes to property taxes across the state. Now, a court is deciding if these tax limits can actually go to a vote.
Court to Decide by February 10
Cole County Circuit Judge Christopher Limbaugh held a hearing on January 21 to consider whether to block the elections for property tax caps that are scheduled in April. These votes would affect 97 counties in Missouri.
The judge promised a decision by February 10, which is a key date because that is when April ballots must be officially certified by local election officials.
A second hearing will happen next week as the lawyers for taxpayers, school districts, and fire districts push for a summary judgment in their favor.
Lawsuit Challenges Property Tax Caps
The case started when two taxpayers, six school districts, and a fire district filed a lawsuit. They argue that the elections are an unfunded mandate and violate the Missouri Constitution. Later, 27 more counties joined the lawsuit.
Attorney Jim Layton, representing some plaintiffs, said the judge must decide if the property tax caps are unfair special laws or violate rules requiring equal taxation and rights for all citizens.
What the Law Does
The law passed during a June 2025 special session offered up to $1.5 billion in incentives to keep the Kansas City Chiefs and Royals in Missouri. While the Chiefs eventually decided not to use these incentives, the law still affects property taxes and other tax credits, including:
- Incentives for amateur sports competitions
- Disaster relief tax credits
- Property tax caps in 97 counties
Here’s a breakdown of the property tax caps:
| County Type | Effect of Voter Approval | Notes |
|---|---|---|
| 75 counties | Limit property tax increases to 5% or inflation, whichever is higher | Caps help manage future tax growth |
| 22 counties | Individual property tax bills cannot increase | Total freeze on tax increases |
| All affected counties | Tax base resets when property changes hands | New or increased voter-approved taxes still allowed |
Controversy Over County Selection
Not all counties are included in the law. Boone, Greene, Jackson, St. Louis County, and the city of St. Louis were left out.
Layton said, “There’s no clear reason why some counties were chosen for 0% or 5% caps while others were excluded.”
The state argues the law helps local assessors adjust property values without shocking taxpayers with higher bills.
Previous Lawsuit Dismissed
A related case filed by state Sen. Mike Moon, state Rep. Bryant Wolfin, and conservative activist Ron Calzone was dismissed on January 16. They argued the law broke procedural rules for passing bills.
Judge Limbaugh rejected their claims:
- Moon and Wolfin had no legislative standing to sue.
- Calzone, as a taxpayer, couldn’t claim harm from tax credits because payments for stadium bonds and amateur sports are not automatic.
Calzone disagreed, saying the amateur sports tax credits are refundable, which could cost the state money if the credits exceed taxes owed.
The next steps could include asking the judge to reconsider or taking the case to the Missouri Supreme Court.
Missouri’s property tax caps are at the center of a heated legal battle. Judge Limbaugh’s ruling by February 10 will determine whether voters in 97 counties can participate in the April election.
While the law aimed to support sports teams and offer tax relief, it has sparked lawsuits over fairness, constitutional rules, and the financial impact on local governments.
Whatever happens, the case could eventually reach the Missouri Supreme Court, setting a major precedent for tax laws and voter rights in the state.