Missouri School Districts File Lawsuit Challenging Property Tax Caps

A recent Ohio Court of Appeals ruling confirmed that properties previously used for religious purposes can qualify for tax exemptions retroactively, even if they no longer meet exemption criteria at the time of application, solidifying the tax commissioner's discretionary powers. In Missouri, a new lawsuit challenges property tax caps that were part of a bill funding professional sports stadiums, alleging the law unconstitutionally creates different classes of residential property based on legislative discretion. The bill, intended to allocate up to $1.5 billion to keep the Kansas City Chiefs and Royals in Missouri, faces multiple legal challenges for violating constitutional uniformity and equal protection clauses. Plaintiffs include taxpayers and multiple taxing districts from various counties, some of which have tax caps while others do not, highlighting disparities in the law's application. The legislation requires counties to hold elections to decide on tax caps, with provisions varying from limiting tax increases to freezing taxes altogether, but questions about the constitutionality of these provisions remain. In response to the controversy, Missouri's House Speaker established a committee to study property taxes and address concerns about the law's fairness and legality.