Publicly Financed Property Is Tax-Exempt, Missouri Tribunal Says

Jan. 9, 2026, 10:12 PM UTC

Two commercial properties in a municipal development project have zero taxable value because the land is exempt due to a public financing arrangement, the Missouri State Tax Commission announced Friday.

The commission voided the Platte County Board of Equalization’s valuations of $3.77 million for a partially built hotel and $90,000 for a vacant lot. Senior Hearing Officer Todd D. Wilson held the properties were owned by the City of Parkville as part of a Chapter 100 economic incentive bond program, making the underlying land tax-exempt.

Wilson also determined the developers’ leasehold interests in the properties had no “bonus value"—the difference ...

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