Jackson County filed a legal challenge Wednesday against the Missouri State Tax Commission's order that rolls back assessment values for roughly three-quarters of the county's properties.

According to a petition filed by Jackson County, the State Tax Commission's order violates the Missouri State Constitution and lacks legal precedent. 

The tax commission made the order to roll back Jackson County's tax assessments in early August this year, ruling that the county had violated state law during its 2023 reassessment process which requires physical inspection of properties in which the assesed value is raised more than 15%. 

Jackson County officials had criticized the tax commission's order, claiming it would cost schools and libraries within the county millions of dollars. 

"We believe the State Tax Commission's order is not only misguided and dangerous, but also violates state law and constitutional standards,” Jackson County Executive Frank White, Jr. said. “This legal challenge is about ensuring that the assessment process remains fair, transparent and in line with the law. We are committed to defending our procedures and the work that has been done."

County officials also claim the order was politically motivated; the tax commission in December 2023 filed a joint lawsuit with Missouri Attorney General Andrew Bailey over the property assessments, only for the lawsuit to be dropped Aug. 7, one day after Bailey won the Republican primary for attorney general. If the lawsuit had gone forward, Bailey would have been questioned under oath regarding an alleged meeting with Jackson County Legislator Sean Smith, which had raised concerns of potential ethics violations.