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.”
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Arizona, Colorado, Illinois, Indiana, Kansas, Kentucky, Louisiana, Maryland, Michigan, Missouri, Nevada, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Tennessee, Virginia, Washington D.C., West Virginia, Wyoming |
| Last verified | March 11, 2026 |
Is Caesars Sportsbook legal in Missouri?
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Missouri sports teams to bet on
There are seven professional teams in Missouri, in leagues like the NFL, NHL, MLB, MLS and NWSL. Here are the available odds for Missouri teams at Caesars Sportsbook (last updated Feb. 17, 2026).
Kansas City Chiefs (+1400)
The Chiefs got off to a slow start to the 2025 season and were eliminated from playoff contention in Week 15. Prior to 2026, Kansas City appeared in each of the last three Super Bowls and five of the last seven, winning three rings over that span.
St. Louis Blues (+30000)
The Blues aren’t seen as a prime Stanley Cup contender, but they figure to be in the playoff mix once again this year. St. Louis made the postseason last year and made some noise, forcing the Winnipeg Jets to Game 7 in the first round, which the Jets won in overtime.
Kansas City Royals (+4000)
The Royals could not capitalize on their 2024 playoff run, finishing barely over .500 and missing the postseason in 2025. The team has some key pieces set to return, namely superstar shortstop Bobby Witt Jr., who is among the top players in the game. The AL Central-winning Guardians won just 88 games and the Tigers earned the third AL Wild Card spot with 87 victories, so the American League figures to be wide open again in 2026.
St. Louis Cardinals (+12500)
Missouri’s other MLB team has struggled in recent years, finishing under .500 twice since 2023 and missing the postseason each of those seasons. That comes after making the postseason nine times from 2011-2022. The Cardinals appear to be in a tough spot between rebuilding and contending, and oddsmakers peg them as a long shot to contend in 2026.
Betting on college teams in Missouri
College sports are big in Missouri, especially the Missouri Tigers. Bettors are now able to place wagers on Tigers football and basketball as of Dec. 1. The Mizzou football team has taken some big steps towards College Football Playoff contention over the last few years under Eli Drinkwitz, while the school’s basketball team has made the NCAA Tournament in two of the last three years and three of the last five seasons. As of mid-February, the Tigers are right on the bubble of the 2026 Tournament field.
Responsible gaming in Missouri
Sportsbooks in Missouri offer various tools and resources for bettors, like gaming limits and alerts, and timeout options. Additionally, the Missouri Gaming Commission offers plenty of different resources, as well as contact information for helplines to Missouri residents. The Missouri Problem Gambling Helpline can be reached at 888-BETS-OFF (888-238-7633) and 888BETSOFF.com. The MGC also offers a voluntary “Problem Gaming List” self-exclusion program. Bettors can also call or text 1-800-GAMBLER 24/7.
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Caesars Sportsbook is officially available to Missouri bettors as of Dec. 1, 2025.
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The Missouri Lottery offers several draw games for those aiming to win big.
Here’s a look at March 10, 2026, results for each game:
Winning Mega Millions numbers from March 10 drawing
16-21-30-35-65, Mega Ball: 07
Check Mega Millions payouts and previous drawings here.
Winning Pick 3 numbers from March 10 drawing
Midday: 8-7-5
Midday Wild: 9
Evening: 6-8-6
Evening Wild: 1
Check Pick 3 payouts and previous drawings here.
Winning Pick 4 numbers from March 10 drawing
Midday: 6-4-9-3
Midday Wild: 4
Evening: 1-2-6-7
Evening Wild: 7
Check Pick 4 payouts and previous drawings here.
Winning Cash Pop numbers from March 10 drawing
Early Bird: 15
Morning: 04
Matinee: 10
Prime Time: 14
Night Owl: 01
Check Cash Pop payouts and previous drawings here.
Winning Show Me Cash numbers from March 10 drawing
04-07-18-25-29
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.
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.
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.
“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.
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