A Clay County judge has dismissed the case filed by two candidates against the current county collector – for now.
In September, Republican presiding commissioner candidate Jason Maki and Republican collector candidate Jim Bosch filed a petition against current Platte County Collector Sheila Palmer, also a Republican. It asked the court to compel Palmer to implement the voter-approved Homestead Tax Credit on this year's tax bills. Bosch was dismissed from the petition on Oct. 21.
At a hearing held Tuesday, Oct. 27 in Clay County, Judge Timothy Flook heard argument from Palmer's attorney and dismissed the case, noting that Palmer had yet to fail to apply the tax credit to 2026 bills.
Exhibits were entered into the record, with one stating that as early as June 2026 a software provider for the county was informed the county commission and other county officials were aware the implementation would be in 2027. The timeline was revisited during an August meeting, where county officials suggested implementation in 2026.
“As agreed upon in the June meeting, the implementing for tax year 2026 is not possible within the required time frame due to several factors,” said Sam Ulrich, president of Ulrich Software.
According to a press release issued by Maki in the hours after the hearing, the judge indicated the case could be refiled after Nov. 1 and that Platte County and County Clerk Jera Pruitt should be added as defendants.
"The collector has said several times that she does not intend to put the credit on the 2026 bills," Maki said. "But she has not yet officially failed to do it. The law says we have to give her that chance. So we will. If she has a change of heart between now and Nov. 1, good. If she doesn't, I'm not letting this go."
Maki said the hearing gave a clear picture of what the court will need to see if the collector does not apply the credit in the coming weeks, and called it a positive step.
The Homestead Property Tax Credit was created by the Missouri General Assembly in 2025. It resets an eligible homeowner's property tax bill to its 2024 level and limits increases to 5 percent per year or the rate of inflation, whichever is greater. Platte County voters approved it on April 7, 2026. The County Commission identified more than 20,500 eligible homes and ordered the credit applied to 2026 tax bills.