Missouri
Missouri Supreme Court reviews airport property tax deduction
Summary:
- 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.
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.
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.
“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.
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 Lottery offers several draw games for those aiming to win big.
Here’s a look at June 22, 2026, results for each game:
Winning Powerball numbers from June 22 drawing
17-19-21-45-48, Powerball: 13, Power Play: 2
Check Powerball payouts and previous drawings here.
Winning Pick 3 numbers from June 22 drawing
Midday: 3-9-7
Midday Wild: 4
Evening: 3-9-8
Evening Wild: 9
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Winning Pick 4 numbers from June 22 drawing
Midday: 9-1-5-6
Midday Wild: 7
Evening: 7-5-9-8
Evening Wild: 6
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Winning Cash Pop numbers from June 22 drawing
Early Bird: 03
Morning: 13
Matinee: 06
Prime Time: 10
Night Owl: 10
Check Cash Pop payouts and previous drawings here.
Winning Show Me Cash numbers from June 22 drawing
03-11-14-15-21
Check Show Me Cash payouts and previous drawings here.
Winning Powerball Double Play numbers from June 22 drawing
18-41-43-64-65, Powerball: 25
Check Powerball Double Play payouts and previous drawings here.
Feeling lucky? Explore the latest lottery news & results
Are you a winner? Here’s how to claim your lottery prize
All Missouri Lottery retailers can redeem prizes up to $600. For prizes over $600, winners have the option to submit their claim by mail or in person at one of Missouri Lottery’s regional offices, by appointment only.
To claim by mail, complete a Missouri Lottery winner claim form, sign your winning ticket, and include a copy of your government-issued photo ID along with a completed IRS Form W-9. Ensure your name, address, telephone number and signature are on the back of your ticket. Claims should be mailed to:
Ticket Redemption
Missouri Lottery
P.O. Box 7777
Jefferson City, MO 65102-7777
For in-person claims, visit the Missouri Lottery Headquarters in Jefferson City or one of the regional offices in Kansas City, Springfield or St. Louis. Be sure to call ahead to verify hours and check if an appointment is required.
For additional instructions or to download the claim form, visit the Missouri Lottery prize claim page.
When are the Missouri Lottery drawings held?
- Powerball: 9:59 p.m. Monday, Wednesday and Saturday.
- Mega Millions: 10 p.m. Tuesday and Friday.
- Pick 3: 12:45 p.m. (Midday) and 8:59 p.m. (Evening) daily.
- Pick 4: 12:45 p.m. (Midday) and 8:59 p.m. (Evening) daily.
- Cash4Life: 8 p.m. daily.
- Cash Pop: 8 a.m. (Early Bird), 11 a.m. (Late Morning), 3 p.m. (Matinee), 7 p.m. (Prime Time) and 11 p.m. (Night Owl) daily.
- Show Me Cash: 8:59 p.m. daily.
- Lotto: 8:59 p.m. Wednesday and Saturday.
- Powerball Double Play: 9:59 p.m. Monday, Wednesday and Saturday.
This results page was generated automatically using information from TinBu and a template written and reviewed by a Missouri editor. You can send feedback using this form.
Missouri
Second Missouri man charged in alleged White House UFC attack plot; affidavit mentions World Cup
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The Missouri State Highway Patrol reported 10 arrests across north Missouri between June 19, 2026, and June 21, 2026. The arrests involved allegations including driving while intoxicated, kidnapping, unlawful possession of drug paraphernalia, failure to maintain a single lane, and outstanding warrants.
It is important to note that, while all the individuals listed below have been reported as arrested, they may not have been physically transported to a detention center. Depending on the circumstances, an individual may be issued a summons, which includes a court date. When the Missouri State Highway Patrol issues a summons with a court date, it is considered an arrest, even if the individual is not physically transported to a detention center.
Noah T. Nims, 35, of St. Joseph, Missouri, was arrested in Buchanan County on June 19, 2026, at 6:14 p.m. He was accused of driving while intoxicated, first offense, and failure to maintain a single lane. Nims was held at the Buchanan County Law Enforcement Center on a 24-hour hold.
Jaedyn C. Bacerra, 22, of Kansas City, Missouri, was arrested in Livingston County on June 19, 2026, at 9:47 p.m. Authorities alleged he was driving while intoxicated. Additional allegations included failure to have two lighted headlamps and failure to equip a vehicle with two approved red taillights. Bacerra was held at the Livingston County Sheriff’s Office and later released.
Justin F. Myers, 35, of St. Joseph, Missouri, was arrested in Andrew County on June 20, 2026, at 2:11 a.m. He was accused of driving while intoxicated as a prior offender and operating a motor vehicle in a careless and imprudent manner involving an accident. Myers was released to Mosaic and was listed as released.
Edgar Y. Martinez Ramirez, 36, of Olathe, Kansas, was arrested in Harrison County on June 20, 2026, at 8:46 a.m. He was accused of child kidnapping, a Class A felony; first-degree kidnapping, a Class A felony; and first-degree tampering with a motor vehicle, a Class D felony. Martinez Ramirez was held at the Harrison County Sheriff’s Department on a 24-hour hold.
Albin B. Kos, 42, of Kansas City, Missouri, was arrested in Daviess County on June 20, 2026, at 2:23 p.m. Authorities alleged he unlawfully possessed drug paraphernalia as a prior offender, operated a vehicle without a valid driver’s license, and failed to maintain insurance. He was also wanted on misdemeanor Jackson County warrants for failure to appear on charges related to speeding and driving without a valid license. Kos was held at the Daviess-DeKalb Regional Jail and was listed as bondable.
Andres A. Reed, 43, of Omaha, Nebraska, was arrested in Holt County on June 21, 2026, at 1:40 a.m. He was accused of misdemeanor driving while intoxicated. Reed was held by the Holt County Sheriff’s Office on a 12-hour hold.
Timothy R. Nelson Ptomey, 32, of St. Joseph, Missouri, was arrested in Buchanan County on June 21, 2026, at 10:11 p.m. He was accused of driving while intoxicated, failing to display valid license plates on a motor vehicle or trailer, and driving the wrong direction on a divided highway in a manner that created an immediate threat of an accident. Nelson Ptomey was held at the Buchanan County Law Enforcement Center on a 24-hour hold.
Trace A. Wheeler, 23, of Edina, Missouri, was arrested in Lewis County on June 19, 2026, at 5:39 a.m. He was accused of driving while intoxicated and failing to drive on the right half of the roadway in an incident involving an accident. Wheeler was held at the Lewis County Jail and later released.
Shane D. Kurk, 29, of Canton, Missouri, was arrested in Lewis County on June 21, 2026, at 1:31 a.m. He was accused of driving while intoxicated. Kurk was held at the Lewis County Sheriff’s Department and later released.
Travis J. Miles, 41, of Shawnee, Kansas, was arrested in Ralls County on June 21, 2026, at 11:28 p.m. He was accused of driving while intoxicated and failing to wear a seat belt. Miles was released following his arrest.
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