A decisive 42-page ruling by Cole County Judge Christopher Limbaugh has cleared the way for the full implementation of Senate Bill 3 which will have ramifications for both taxing districts and taxpayers in Cass County. The court’s decision refutes legal challenges brought by local taxing districts and cements a property tax freeze for all qualified residential homeowners.
Because of the ruling, Cass County Collector Chris Mollendorp said tax statements which normally go out on Oct. 31 will be delayed a few days.
To implement the mandate, the Cass County Collector’s office is deploying new software to identify and process approximately 37,000 non-senior residential parcels which will be affected by the plan.
Senate Bill 3 created various tax caps in different counties and only the eligible counties where voters approved the freeze will be affected. Cass County voters approved the freeze.
The ruling will have little impact this year because it is a non-assessment year, but if it stays in affect, taxing entities like fire districts, libraries and particularly schools will lose buying power as tax income will not increase from the frozen homesteads, regardless of inflationary pressures.
Mollendorp said his office is prepared for the change, but also expects an appeal to be to the Missouri Supreme Court. He emphasized that the tax freeze applies strictly to owner-occupied, single-family homes. Out-of-state mailing addresses, rental properties, duplexes, and commercial buildings are strictly excluded from the relief.
