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 April 19, 2026, results for each game:
Winning Pick 3 numbers from April 19 drawing
Midday: 4-7-3
Midday Wild: 7
Evening: 8-8-3
Evening Wild: 5
Check Pick 3 payouts and previous drawings here.
Winning Pick 4 numbers from April 19 drawing
Midday: 9-0-8-0
Midday Wild: 9
Evening: 1-8-4-8
Evening Wild: 9
Check Pick 4 payouts and previous drawings here.
Winning Cash Pop numbers from April 19 drawing
Early Bird: 15
Morning: 15
Matinee: 07
Prime Time: 10
Night Owl: 06
Check Cash Pop payouts and previous drawings here.
Winning Show Me Cash numbers from April 19 drawing
08-14-24-27-28
Check Show Me Cash 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.
WHEATLAND, Mo. — It was all Kerry Madsen on Saturday night at Lucas Oil Speedway as the 54-year-old native of Australia, who’s now based in Knoxville, Iowa, picked up his first Interstate Batteries High Limit Sprint racing victory.
Madsen led all 30 laps to earn the $12,000 prize. He outdistanced runner-up Sue Lynch by 2.79 seconds with Tanner Holmes finishing third.
“The car’s been super quick every time we’ve hit the track,” Madsen said, noting several competitive runs in the early portion of the High Limit schedule. “The car’s been quick every night, which gives you a lot of confidence.
“We haven’t drawn well in dashes and had some little stuff going on. We drew a good one (tonight) and the car was good and we got the job done. I’m pretty happy.”
That changed this time as Madsen beat Holmes in the dash, to claim the pole position for the feature.
Madsen said his young crew chief Ty Wolfgang has “done a great job” getting in sync with him. Communication has been a big key.
“I know it sounds weird, but just hanging out together,” Madsen said of the driver-crew chief chemistry. “Dinner and a beer and just talk about racing. You do that and it might be a Wednesday night, but something clicks. He’s been real receptive with that stuff and that’s great.”
Madsen, a former Knoxville Nationals 360 winner, paced the early going after starting from the pole, with Holmes in close pursuit. Action slowed on lap six with Chase Randall and Danny Samms III tangling in turn two for the first and only yellow of the event.
Lynch moved into second on the restart as Madsen opened a 1.5-second lead by lap nine as Holmes dropped to third. Madsen’s margin swelled to nearly two seconds by lap 11 – but Lynch tracked down the leader and cut the deficit to a half-second at the halfway mark on lap 15.
As the race continued until green-flag conditions, Madsen settled into a one-second advantage as Lynch and Holmes tried to keep pace. Madsen poured it on in the late stages, cruising to the checkers by nearly three seconds over Lynch.
“Hopefully we can keep rolling like this all year. Obviously, you can’t win every night, but being quick and running well is going to be awesome,” Madsen said.
Lynch, 28 from Cowansville, Pa., said the team found some steering issues and gave him a fast car. It just was not fast enough to stay with Madsen on Saturday night.
“We were battling steering issue in the dash and it was pretty obvious,” Lynch said. “We just didn’t have time to change it and we just tried to make it the best we could. Really the car was super good. The guys busted their butt all night. It’s a testament to the team. We’re working hard and hopefully one spot better real soon.”
Holmes, a 22-year-old from Jacksonville, Oregon, came home third with Daison Pursley fourth, Hank Davis fifth and Rico Abreu charging from 11th to sixth.
“Our best night of the year,” Holmes said. “We’ve got to race a little bit during a break with High Limit these last few weeks. Some of those nights when we got our teeth kicked in taught us a lot.”
Fast overall qualifier was Sye Lynch at 13.342 seconds out of Group A. Aaron Reutzel led Group B with a lap of 13.469 seconds. Both were well off the track record for 410 Sprints held by Rico Abreu at 12.829 seconds on June 29, 2024.
The finish:
Feature: 1. 55-Kerry Madsen[1]; 2. 42-Sye Lynch[3]; 3. 13-Tanner Holmes[2]; 4. 9-Daison Pursley[4]; 5. 17GP-Hank Davis[5]; 6. 24-Rico Abreu[11]; 7. 7BC-Tyler Courtney[12]; 8. 77-Giovanni Scelzi[6]; 9. 19-Brent Marks[9]; 10. 26-Justin Peck[10]; 11. 88-Tanner Thorson[15]; 12. 21-Brian Brown[14]; 13. 28-Jace Park[23]; 14. 87-Aaron Reutzel[7]; 15. 19JR-Joel Myers Jr[20]; 16. 45X-Rees Moran[21]; 17. 5-Brenham Crouch[19]; 18. 44-Chris Martin[8]; 19. 19H-Kaleb Johnson[22]; 20. 87X-Logan Seavey[17]; 21. 36-Jason Martin[16]; 22. 9R-Chase Randall[18]; 23. 24D-Danny Sams III[13]; 24. 2-Miles Paulus[24]
The Missouri Lottery offers several draw games for those aiming to win big.
Here’s a look at April 18, 2026, results for each game:
Winning Powerball numbers from April 18 drawing
24-25-39-46-61, Powerball: 01, Power Play: 5
Check Powerball payouts and previous drawings here.
Winning Pick 3 numbers from April 18 drawing
Midday: 5-8-2
Midday Wild: 3
Evening: 3-8-5
Evening Wild: 1
Check Pick 3 payouts and previous drawings here.
Winning Pick 4 numbers from April 18 drawing
Midday: 0-1-6-1
Midday Wild: 2
Evening: 4-7-6-9
Evening Wild: 5
Check Pick 4 payouts and previous drawings here.
Winning Cash Pop numbers from April 18 drawing
Early Bird: 08
Morning: 01
Matinee: 05
Prime Time: 04
Night Owl: 05
Check Cash Pop payouts and previous drawings here.
Winning Show Me Cash numbers from April 18 drawing
07-10-21-27-33
Check Show Me Cash payouts and previous drawings here.
Winning Powerball Double Play numbers from April 18 drawing
02-38-45-53-63, Powerball: 21
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.
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