Cedar County residents face steep valuation changes; Assessor Leah Morton responds

by Melanie Chance | The El Dorado Sun

Cedar County Assessor Leah Morton sat down for an exclusive interview this week to address growing public frustration over significant property valuation increases affecting residential and commercial property owners in 2025.

Morton, who has served in the role since 2021, explained that the steep changes—capped at 14.99% this year—are not the result of recent decisions, but rather decades of neglected reassessment practices.

“This is years coming—probably 20 to 25 years,” Morton said. “Cedar County hasn’t kept up with full market value, and unfortunately, that’s now catching up with us.”

Not About Agriculture

Morton clarified that the current reassessments do not impact agricultural land, but instead focus on residential improvements and commercial structures. Homeowners with additions like garages, barns, or even carports may see noticeable increases in their property values if those structures were not previously reported.

“We rely heavily on property owners to notify us of new construction,” Morton emphasized. “If it’s not reported and we haven’t had the manpower to reassess regularly, it may go unnoticed until a full county reassessment is done.”

Morton leads a small staff: herself, one field reviewer, and two clerical workers who handle deeds, mapping, and personal property. According to standards set by the Missouri State Tax Commission (STC), her office should have at least two additional full-time employees.

“Without revenue, I can’t hire more staff. And we need trained professionals to physically review every parcel if we’re going to catch up,” she said. “This is not about targeting anyone—it’s about fulfilling the duties of my office and following the law.”

Another major source of confusion among residents is Senate Bill 190, which established a property tax freeze for eligible seniors beginning in 2024. While the law was passed and published in county commission minutes, on the county website, and reported in media outlets, Morton stressed that her office is not responsible for administering the freeze.

“I get so many calls asking me to freeze their taxes. I can’t do that,” Morton said. “The Collector’s Office is the one responsible for freezing tax rates at 2024 levels for qualifying seniors.”

To apply for the senior tax freeze, residents must fill out Form 948 and meet eligibility requirements. Morton said her staff handed out cards and attempted to educate residents during property visits, despite not being tasked with formal advertisement of the program.

Morton is sending out Change in Valuation Notices on June 2—earlier than the statutory deadline of June 15—in an effort to give residents more time to respond.

“If you disagree with the new value, you can request an informal hearing within 10 days of receiving your notice,” she said. “You don’t have to bring an appraisal to that informal meeting, but it certainly helps your case.”

If property owners are still unsatisfied after the informal hearing, they may file a formal appeal with the Cedar County Board of Equalization (BOE). To appear before the BOE:

•Appointment must be scheduled with the Clerk’s Office by June 30.

•Late requests are accepted until July 14.

•BOE hearings are scheduled to begin July 7.

•Documentation such as an appraisal or recent sales contract (dated within 12 months) is required for BOE hearings.

Any changes made by the BOE must be justified and documented for submission to the Missouri State Tax Commission.

Morton expressed concern over misinformation spreading on social media.

“People are upset. I understand that. But many of the things being posted just aren’t accurate,” she said. “We’ve seen comments saying someone is being taxed on buildings that haven’t existed for years—but it’s their responsibility to notify us if structures have been removed.”

She emphasized that the Assessor’s Office is not responsible for calculating final tax bills. Levy rates, which determine the actual amount owed in taxes, are set by various taxing districts. Those rates can fluctuate depending on voter-approved initiatives and budgetary needs.

“If your levy rolls back, you could end up paying less—even with a higher property value,” Morton explained. “We assess value. The Collector calculates the taxes.”

Morton, who describes herself as a rule-follower, said her decisions are rooted in fairness—not favoritism.

“I took an oath to do this job, and I have to follow the statutes, no matter who you are,” she said. “I can’t pick and choose based on friendships or family ties.”

She encouraged residents to get involved in public meetings, stay informed about tax levies, and understand their role in reporting new structures or changes on their property.

“I’m not here to blame anyone, and I won’t speak ill of my predecessor,” Morton said. “But I do want people to know this is a long time coming. We’re doing the best we can to move forward, transparently and fairly.”

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Upcoming Public Forum

Morton will appear at the Cedar County Library in Stockton, located at 717 State Highway 32, on Tuesday, May 6, beginning at 6 p.m. The event is hosted by the Cedar County Republican Women. Residents are encouraged to attend, ask questions and receive clarification directly from the Assessor’s Office.

“This is your chance to hear it from the source,” Morton said. “We’re here. We’re listening. And we’re trying to help.”