Humphrey, Farrington & McClain attorneys Kenneth McClain, Jonathan Soper, and Nichelle Oxley secure landmark class certification in one of Missouri’s largest property tax cases
INDEPENDENCE, Mo. Circuit Court Judge Jacqueline Cook on April 3, 2026 certified a class action lawsuit on behalf of approximately 200,000 homeowners across Jackson County, Missouri, who were subjected to excessive property tax assessments during the 2023 assessment cycle. The ruling is a major milestone in a legal fight that has lasted nearly two years and represents the most significant step yet toward accountability and relief for affected taxpayers.
The case is being prosecuted by attorneys Kenneth B. McClain, Jonathan Soper, and Nichelle L. Oxley of the Independence-based plaintiff’s litigation firm Humphrey, Farrington & McClain. They represent named plaintiff Nancy Wheeler and the now-certified class of Jackson County residential property owners.
The Certified Class
Judge Cook’s order defines the class as follows:
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.
A copy of Judge Cook’s full order is available at: https://www.scribd.com/document/1021544109/Order-for-Class-Certification
The Court evaluated the four requirements for class certification under Missouri law: numerosity, commonality, typicality, and adequacy of representation. All four were satisfied. Of approximately 300,000 total parcels in Jackson County, roughly 200,000 experienced assessment increases exceeding 15%, making individual litigation impractical and collective resolution essential.
Background
During the 2023 assessment cycle, residential property values in Jackson County increased by an average of 30%. Tens of thousands of homeowners saw their assessed values, and the tax bills tied to them, climb to levels well beyond the 15% cap that state law places on increases to properties that have not undergone a proper physical inspection. Making matters worse, the Jackson County Department of Assessment failed to send required notices to property owners within the time frame mandated by Missouri law, effectively stripping homeowners of their right to appeal, and failed to perform physical inspections and provide homeowners with notice regarding their right to a physical inspection, in violation of Missouri statutes.
In response, the Missouri State Tax Commission found that Jackson County violated state law and issued an order directing the county to cap assessment increases at 15% for both 2023 and 2024. Jackson County refused to comply with that order. The controversy ultimately contributed to the recall of former County Executive Frank White Jr.
This is the second iteration of a taxpayer lawsuit, as attorneys McClain, Soper, and Oxley first filed a lawsuit regarding the 2023 reassessment in June 2023, attempting to stop Jackson County from collecting the illegal taxes in the first place. Jackson County moved to dismiss that lawsuit for taxpayers’ failure to appeal to the Board of Equalization before seeking relief in Court, a dispute between the parties that was taken all the way to the Missouri Supreme Court, which ultimately sided with the Defendants and dismissed the lawsuit.
Subsequently, in litigation between Jackson County and the State Tax Commission, the County sued all individual taxpayers who had assessment appeals pending, leading HFM’s attorneys to file a Counterclaim on behalf of their client Nancy Wheeler, and all similarly situated homeowners, seeking class certification and refunds for property owners who paid taxes based on the inflated and unlawful 2023 assessments.
Road to Certification
Certification did not come easily. Jackson County previously moved to have the case dismissed entirely three separate times, in November 2024, June 2025, and January 2026. Judge Cook denied each motion. At the certification hearing that followed, attorney Nichelle Oxley argued that the case was not about relitigating individual assessments, but about securing a remedy for the roughly 200,000 taxpayers harmed by a process the State itself had already found to be unlawful.
The Court agreed, finding that the homeowners’ claims share common legal and factual questions best resolved in a single proceeding.
Next Steps
With class certification secured, the plaintiffs’ legal team will work with the Court to develop and execute a plan for notifying all class members. The case returned to court on April 6, 2026, where attorneys for the Plaintiffs presented a proposed notice plan to the Court and opposing counsel.
The plaintiffs continue to seek refunds and additional remedies for homeowners who paid property taxes based on inflated 2023 assessed values.
Who Qualifies
You may be a member of the certified class if you owned residential real property in Jackson County during the 2023 assessment cycle, your assessed valuation increased by more than 15% over the prior cycle, and the increase was not solely the result of new construction or improvements.
Formal notice to class members will be provided through a process approved by the Court. You do not need to take any action at this time.
About Humphrey, Farrington & McClain
Humphrey, Farrington & McClain is a nationally recognized plaintiff’s litigation firm based in Independence, Missouri. The firm has represented individuals, families, and
communities in complex, high-stakes cases for decades, including mass torts, environmental contamination, government accountability, and class action litigation. The firm’s attorneys have recovered more than $2 billion on behalf of their clients.
For more information, visit hfmlegal.com or call (816) 836-5050.
