LEBANON, MO — A packed county commission meeting this week brought assessments and property taxes into sharp focus, as residents sought answers about why their property values — and in many cases their tax bills — are climbing sharply.
Presiding Commissioner Randy Angst opened the meeting by acknowledging the larger-than-normal crowd, stating, “There must be a reason why we have visitors this morning,” and offering attendees the opportunity to speak before regular business was addressed.
The discussion quickly turned to property assessments after a resident raised concerns. “I have a question in reference to, well, probably the hardest topic in the room,” the speaker began. “The tax evaluation on a property for the Missouri tax collection. Who established this tax collection and have we made an appeal to them in order to get a stop to this?”
Commissioner Angst explained the system in detail, clarifying that local assessors are required by state law to reassess property values regularly. “We have a locally elected assessor that is taking an oath to fulfill the duties of that office,” he said. “That office is responsible for establishing the assessed valuation of all parcels. And I believe there’s about 22,000 parcels that have to be assessed.”
He added, “None of us in this room would sell our home for what the assessed valuation is,” emphasizing that the valuations are intended to create fairness among comparable properties, not to set market prices.
Beyond assessments, Commissioner Angst explained, tax bills are determined by the combination of property valuation and voter-approved levies from political subdivisions such as schools, libraries, and health departments. “All those levies have been approved by the vote,” he said. “And that is what establishes your tax liability for that year.”
If a property owner disagrees with their new assessment, there is a clear appeal process. “If you do not agree with her valuation,” referring to the county assessor, “please contact our local elected county assessor. She’ll have that conversation with you,” Commissioner Angst said.
If unresolved, residents can appeal to the Board of Equalization, made up of the three commissioners, the county surveyor, two private citizens, and an alternate. “Then you can call the county clerk’s office and ask to come before that board with all of your facts,” he said. “If you don't like the ruling of the Board of Equalization, then you can take it to the Missouri Tax Commission.”
Commissioner Angst acknowledged that citizens were rightfully frustrated, especially given that a state-level decision had forced the county’s hand. Earlier this year, the Missouri State Tax Commission issued a memorandum of understanding (MOU) to around 80 counties, including Laclede County, essentially mandating valuation increases.
“In my thoughts, I think the State Tax Commission was holding a gun to the head of the county assessors,” Commissioner Angst said. “They were forcing them to raise the valuation.”
He revealed that Laclede County’s assessor resisted but was pressured by financial tactics. “In fact, for a very brief time, the State Tax Commission withheld $15,000 from our assessment fund for work already performed,” he said. Ultimately, after pushback, a “smaller increase” than originally proposed was accepted for this cycle.
Commissioner Angst agreed that levies set by political subdivisions could be challenged, but only during the appropriate time in the budget cycle. “All political subdivisions, prior to establishing their levy, they have a public hearing,” he said. “August is the time that your voice can be heard again.”
Public hearings are required when levies are set each August, offering residents a chance to push for reductions. The commission encouraged residents to engage with their school boards, library trustees, and other local bodies to advocate for lower rates.
There was also discussion about how additional revenue from increased assessments might impact school budgets. One attendee suggested that budgets for fiscal year 2025-26 were likely already set before the new assessment figures, meaning any additional revenue was unbudgeted and could provide room for a rollback.
“When they do that budget, they’re going to have extra money anyway because it was not calculated out in that,” the resident said. “If that’s the case, then there should be able to be a rollback without it being a major deal to the school.”
Commissioner Angst acknowledged, “That's a true statement,” but cautioned that each political body would make its own decision whether to voluntarily reduce their levies.
Looking ahead, county officials expressed frustration but urged calm and informed action. “The elected officials and all their capacities take their oath of office seriously,” Commissioner Angst said. “They want to administer that as it is statutorily driven.”
Still, he made it clear that the issue of rising taxes was not local governments acting alone. “We were not alone here in Laclede County,” he emphasized. “This is something that was pushed by the Missouri State Tax Commission across much of the state.”
In closing, commissioners encouraged citizens to prepare to make their voices heard in August when levies are reviewed and budgets adjusted. They also stressed the importance of using the established appeals process for individual valuation disputes.
As one speaker said, echoing the frustration of many, “Every person in Laclede County that owns property needs that savings.”
The commission expressed openness to further discussions and encouraged continued community involvement. “We’re all ears,” Commissioner Angst said. “And we’ll keep working on it.”