Your questions, answered

The Class Representative, Nancy Wheeler, claims that any increase in residential property assessed valuations in the 2023 reassessment of more than 15% above the prior value — except increases due solely to new construction or improvements — was unlawful. The lawsuit alleges that:

• These increases resulted in a violation of Article X, Section 22(a) of the Missouri Constitution (the “Hancock Amendment”);
• These increases caused certain property taxes to be mistakenly or erroneously paid, entitling class members to statutory refunds under R.S.Mo. § 137.073;
• Defendants failed to comply with the State Tax Commission's August 6, 2024 Order; and
• Defendants were negligent in causing and refusing to timely remedy these increases, resulting in class members incurring out-of-pocket damages.

The lawsuit seeks refunds of overpaid property taxes, additional money damages, and declaratory and injunctive relief.

On April 2, 2026, the Court appointed the following attorneys from Humphrey, Farrington & McClain, P.C. as Class Counsel:

• Kenneth B. McClain
• Jonathan M. Soper
• Nichelle L. Oxley

Their law firm is:

Humphrey, Farrington & McClain, P.C.
221 West Lexington Avenue, Suite 400
Independence, Missouri 64050
Telephone: (816) 836-5050
Facsimile: (816) 836-8966

The Court certified the following Class:

“All owners of residential real property in Jackson County, Missouri who paid real property taxes based on a 2023 assessed valuation that increased by more than fifteen percent (15%) over the prior assessment cycle, excluding increases due solely to new construction or improvements.”

The following are excluded from the Class by order of the Court:

• Defendants, including their officers and legislators;
• Counsel for the parties, including their staff and immediate family members; and
• The judicial officers assigned to this litigation, including staff and immediate family members.

You are likely a Class member if all of the following are true:

• You owned residential real property in Jackson County, Missouri during the relevant time period;
• You paid real property taxes on that property based on a 2023 assessed valuation; and
• Your 2023 assessed valuation increased by more than 15% over the prior assessment cycle, and the increase was not due solely to new construction or improvements.

If you received a mailed or emailed notice directed to you, the Claims Administrator identified you as a likely Class member based on Jackson County's records. If you are unsure, please Contact Class Counsel at JacksonCoPropertyTaxLawsuit@hfmlegal.com.

You have three basic options:

1. Do nothing and remain in the Class. You will be bound by the outcome of the lawsuit, whether favorable or unfavorable. You will not have to pay Class Counsel directly; any attorneys' fees and costs will be paid either by Defendants or from any recovery obtained for the Class, subject to Court approval.
2. Stay in the Class but hire your own lawyer. You will remain a Class member, but you may retain your own attorney to represent you. You will be responsible for paying your own attorney's fees and costs.
3. Exclude yourself (also called “opting out”) from the claims seeking monetary relief. If you exclude yourself, you will not share in any monetary recovery obtained by the Class, but you will keep the right to file your own separate lawsuit against the Defendants. Please see the next question regarding an important limitation on exclusion.

To exclude yourself, you must mail a written request for exclusion. Your letter must include:

• The name of the lawsuit: Wheeler v. Beatty, et al., Case No. 2416-CV25478;
• A clear statement that you wish to be excluded from this class action lawsuit;
• Your full name and address;
• The address of any residential property for which you paid real property taxes based on a 2023 assessed valuation that increased by more than 15% over the prior assessment cycle (excluding increases due solely to new construction or improvement); and
• Your signature.

Send your letter by U.S. mail to:

Your letter must be postmarked no later than July 10, 2026. If you miss the deadline, you will remain in the Class and be bound by the outcome of the lawsuit on all claims.

Key developments include:

• August 6, 2024: The Missouri State Tax Commission issued an Order finding that Defendants failed to provide proper notice of the 2023 reassessment and failed to perform required physical inspections for properties whose assessed values increased by more than 15%.
• March 31, 2025: The Circuit Court of Jackson County entered Judgment upholding the State Tax Commission's August 6, 2024 Order.
• April 2, 2026: The Court entered an Order certifying the Class under Missouri Rule of Civil Procedure 52.08(b)(2) and (b)(3) and appointing Ms. Wheeler as Class Representative and Humphrey, Farrington & McClain, P.C. as Class Counsel.

You may update your address or contact information by contacting the Claims Administrator:

Analytics Consulting LLC
c/o Analytics Consulting LLC
PO Box 2010
Chanhassen, MN 55317-2010
Telephone: 888-969-3783
Email: JacksonCoPropertyTaxLawsuit@hfmlegal.com

A few select documents are posted on the Case Documents page.

All additional Court filings are available through the Missouri CaseNet system at courts.mo.gov/casenet. You can search for this case by its Case Number: 2416-CV25478.

For additional information, you may:

• Contact Class Counsel at JacksonCoPropertyTaxLawsuit@hfmlegal.com or contact the Claims Administrator by telephone at 888-969-3783;
• Review Court filings on Missouri CaseNet at courts.mo.gov/casenet under Case No. 2416-CV25478; and
• Review the Legal Notice of Pendency of Class Action you received.