Missouri Supreme Court heard arguments on constitutionality of airport property tax valuation statute.
Case involves valuation of Marriott hotel at Kansas City International Airport.
Platte County assessor argues statute creates special tax advantage for airport properties.
Missouri State Tax Commission reduced hotel’s valuation from $13.45 million to about $6.14 million.
The Missouri Supreme Court heard arguments Feb. 10 in a case challenging how a hotel at Kansas City International Airport was valued for property tax purposes and whether a state statute allowing deductions for airport property improvements is constitutional.
The dispute centers on the valuation of the Marriott Hotel located at Kansas City International Airport and whether a provision in Section 137.115.1 of state law improperly reduces the taxable value of certain airport properties.
At issue is a challenge by the Platte County assessor and the Park Hill School District to a decision by the Missouri State Tax Commission that resulted in a lower valuation for the 2016 tax year.
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The assessor was represented during arguments by Stephen E. Magers, an attorney for Platte County in Platte City; Grady Hotel Investments was represented by Peter A. Corsale of McCarthy, Leonard & Kaemmerer in Town & Country.
Magers argued the statute effectively creates a special class of property that receives favorable tax treatment.
“This case concerns a truly novel item of the Missouri statutes,” he said. “It stands alone as the only statute within the entirety of the Missouri framework that gives a certain set of taxpayers a tax advantage of having real property located within an airport receive a deduction for new construction and improvements.”
The property at issue is a Marriott hotel located on land owned by Kansas City within the boundaries of Kansas City International Airport. The city leases the land to a private operator.
In 2015, Grady Hotel Investments purchased the prior operator’s interest in the property for about $8.5 million. As part of the transaction, Grady entered into an amended lease and concession agreement with the city and committed to making capital improvements to repair and renovate the property.
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For the 2016 tax year, the Platte County assessor valued Grady’s interest in the hotel at approximately $13.45 million. After the county board of equalization upheld that valuation, Grady appealed to the Missouri State Tax Commission.
The commission initially set the hotel’s assessed value at zero using the “bonus value” methodology for leasehold interests, but the Missouri Court of Appeals Western District later reversed that ruling and remanded the case. On remand, the commission ultimately determined the hotel’s “true value in money” was about $6.14 million. The commission reached that figure after deducting the value of personal property included in the purchase and approximately $1.2 million in costs paid toward new construction and improvements made after 2008, as permitted under Section 137.115.1.
Magers argued that the statute operates as an unconstitutional tax break for properties located within airport boundaries.
“At its core, what the statute does is create a special kind of property that receives a reduction to its value based on new construction and improvements spent toward such possessory interests in real property,” said Magers.
He also said the provision treats airport properties differently from other commercial properties.
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“A homeowner doesn’t get a reduction to their value when they get a new roof on their property,” he said. “But for property that is located within an airport boundary that undertakes new construction or improvements, there is a deduction to that value that the statute mandates.”
Corsale countered that the statute does not create a tax exemption but instead establishes a permissible method for valuing certain types of property.
“To me the answer is no. This is a method of valuation,” he said, arguing that the Missouri Constitution gives the legislature authority to determine how property is valued for tax purposes.
Judge Mary R. Russell questioned whether the deduction could potentially reduce a property’s value to zero if improvements continue over time.
“But couldn’t it be, at some point, a perpetual exemption,” she said, noting the statute allows deductions regardless of when improvement costs were incurred.
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Corsale said the improvements ultimately revert to the city when the lease ends.
“What we are dealing with is a private company improving public land that eventually reverts back to the public,” he said. “At the conclusion of the lease, the public gets the benefit of whatever money they put into this property.”
The Missouri Supreme Court heard arguments Tuesday on whether the so-called “Missouri First” map is unconstitutional.
The map, passed by Republican lawmakers in September and signed by Gov. Mike Kehoe, stretches the boundaries of the 5th Congressional District, a Democratic stronghold, eastward into heavily Republican regions of the state. It also moves part of the current 5th District into the 4th and 6th districts, currently represented by Republican congressmen Mark Alford and Sam Graves. Incumbent Democrat Emanuel Cleaver is running for reelection in the 5th District.
Opponents of the Missouri First map’s main argument focused on the map being passed by lawmakers without any new data from the U.S. Census Bureau. The congressional boundaries tossed out by the Missouri First map were based on the 2020 U.S. Census.
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Attorney Chuck Hatfield represents those challenging the new map passed by Republican lawmakers last fall.
“The whole idea is tethered to the census data. You must do it at the census, and you only do it at the census,” Hatfield told the High Court. “The court’s precedents also support this.”
Solicitor General Louis Capozzi, representing the Missouri Sec. of State’s office, disagreed, saying the Missouri Constitution is silent on mid-decade redistricting.
“Mid-decade redistricting had happened in Missouri in the 1870s, and mid-decade redistricting was common around the country in the first half of the 20th century,” he argued. “Article III, Section 45 of the Missouri Constitution sets out only three requirements for the redistricting of seats in Missouri, ‘The district shall be composed of contiguous territory, as compact, and as nearly equal in population as may be.’ And as long as the General Assembly complies with those three rules, this court said that Missouri courts, ‘shall respect the political determinations of the General Assembly.’”
Meanwhile, roughly a hundred demonstrators held signs across the street from the Missouri Supreme Court building, condemning the Missouri First map and calling for the Missouri Supreme Court to strike it down.
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“Voters should choose our politicians,” said Missouri League of Women Voters Director Kay Park. “The League (of Women Voters) believes redistricting should keep communities of similar culture and race together to strengthen their vote and promote partisan fairness.”
The Missouri Supreme Court will rule on the congressional district map later.
Missouri senior forward Mark Mitchell was recognized Monday with a second-team selection to the All-Southeastern Conference teams.
Mitchell has led the Tigers all season long and tops the team in scoring (17.9 points per game), rebounding (5.2) and assists (3.6). He would be the just the second player in program to lead all the categories in one season, joining Albert White from the 1998-99 season.
Mitchell is also on pace to become the first player in program history to average at least 17 points, five rebounds and three assists since Anthony Peeler in 1992, the year he took home the Big 8 Conference Player of the Year award.
Mitchell was the only Missouri player to be recognized in SEC postseason awards.
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Five players were named to each of the three All-SEC teams.
Darius Acuff Jr. (Arkansas), Ja’Kobi Gillespie (Tennessee), Thomas Haugh (Florida), Labaron Philon Jr. (Alabama) and Tyler Tanner (Vanderbilt) made the first team.
Acuff was named the conference’s player of the year and freshman of the year.
Joining Mitchell on the second team were Nate Ament (Tennessee), Rueben Chinyelu (Florida), Otega Oweh (Kentucky) and Dailyn Swain (Texas), while Rashaun Agee (Texas A&M), Alex Condon (Florida), Keyshawn Hall (Auburn), Aden Holloway (Alabama) and Josh Hubbard (Mississippi State) were named to the third team.
The All-SEC defensive team consisted of Chinyelu, Somto Cyril (Georgia), Felix Okpara (Tennessee), Billy Richmond III (Arkansas) and Tanner. Chinyelu was selected as the defensive player of the year.
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Appearing on the all-freshman team were Acuff, Amari Allen (Alabama), Ament, Malachi Moreno (Kentucky) and Meleek Thomas (Arkansas).
Swain was selected as the newcomer of the year, while Urban Klavzar of Florida was named the sixth man of the year.
The 2026 Missouri high school basketball state championship brackets continue on Monday, March 9, with eight games in the sectional and quarterfinal round of the higher classifications.
High School On SI has brackets for every classification in the Missouri high school basketball playoffs. The championship games will begin on March 19.
Missouri High School Girls Basketball 2026 Playoff Brackets, Schedule (MSHSAA) – March 9, 2026
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Sectionals
Doniphan vs. Potosi – 03/09, 6:00 PM CT
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St. James vs. St. Francis Borgia – 03/09, 6:00 PM CT
Notre Dame de Sion vs. Oak Grove – 03/09, 6:00 PM CT
Smithville vs. Benton – 03/09, 6:00 PM CT
Cardinal Ritter College Prep vs. Clayton – 03/09, 6:00 PM CT
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Orchard Farm vs. Kirksville – 03/09, 6:00 PM CT
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Boonville vs. Strafford – 03/09, 6:00 PM CT
Reeds Spring vs. Nevada – 03/09, 6:00 PM CT
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Quarterfinals
Festus vs. Lift for Life Academy – 03/13, 6:00 PM CT
Grandview vs. Kearney – 03/13, 6:00 PM CT
MICDS vs. St. Dominic – 03/13, 6:00 PM CT
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Helias vs. Marshfield – 03/13, 6:00 PM CT
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Quarterfinals
Jackson vs. Marquette – 03/13, 6:00 PM CT
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Rock Bridge vs. Staley – 03/13, 6:00 PM CT
Incarnate Word Academy vs. Troy-Buchanan – 03/13, 6:00 PM CT
Kickapoo vs. Lee’s Summit West – 03/13, 6:00 PM CT
