York: ‘It Was My Error.’

Cedar County Clerk speaks out on audit fallout

After $1.2 million in tax miscalculations, Heather York explains the mistake, the fix, and what it means for Cedar County residents.

by Melanie Chance | From the El Dorado Springs Newsroom

In an exclusive interview with The El Dorado Sun, Cedar County Clerk Heather York has publicly addressed the $1.2 million tax miscalculation identified in a recent state audit, calling it a clerical error that began with a flawed formula in a spreadsheet created during her first year in office. York, who was elected in 2018 and took office in January 2019, described the mistake as unintentional but significant, affecting the county property tax levy rate for several years. “At the time, we were doing everything by hand,” York said. “To streamline the process, I created a formulated Excel spreadsheet. Unfortunately, the formula I used was incorrect, and that error carried forward until the audit uncovered it.”

The issue stemmed from miscalculations in how the county’s property tax levies were adjusted in accordance with Missouri’s sales tax rollback law. York confirmed the error was not identified earlier because the Missouri State Auditor’s Office had not conducted its regular four-year audit due to delays during the COVID-19 pandemic, meaning Cedar County went eight years without a full audit. “This is why audits exist,” York said. “To catch things like this.” Despite comparisons to other Missouri counties facing similar scrutiny, York emphasized the weight of the error’s local impact. “That does not diminish my thoughts or feelings on what it has done to my community,” she said. “My family paid the same taxes. I didn’t benefit. I carry this burden deeply.”

Rather than attempting to reimburse individual taxpayers—a process York said would be cost-prohibitive and difficult to calculate fairly for over 14,000 residents—the county will use a state-approved method known as a voluntary rollback to adjust future tax levies downward. “This is a standard process, widely accepted and recommended by the state,” she explained. “It won’t be 100 percent fair to each person, but it’s the most efficient and practical fix.”

York said the Cedar County Commission must approve the levy, which is then reviewed and certified by the State Auditor’s Office.

When asked how her role differs from that of the Cedar County Assessor, Leah Morton’s role, York explained that while the assessor gathers and reports valuation data, the clerk is responsible for applying that data within state-mandated formulas and coordinating with taxing entities to certify final rates.

“The assessor is just the starting point of the process—not the finisher,” York said. “There are many layers to taxation, and it’s a team effort among several offices to make sure the process works from beginning to end.”

She added that while the tax levy error originated in her office prompting the implementation of the rollback, paired with the recent state-mandated increase in assessed values, the combination may help cushion the impact on taxpayers.

“In applying the increase from the State Tax Commission mandate, while at the same time, decreasing the levy rate to correct the error from the audit,” York said. “The two may offset the mandated increase slightly. They’re separate issues—but the timing could help balance things out a bit.”

York also addressed the separate issue raised by Stockton Mayor Brandon Cahill, who stated in a social media post that the City of Stockton had confirmed that, for more than 20 years, Cedar County included personal property values in its calculations for Stockton’s property tax rate, even though Stockton does not levy personal property taxes. Cahill added that the City Attorney began formal discussions with Cedar County’s legal counsel in early 2025, and while the county had expressed willingness to talk, “few practical solutions were offered.”

York does not dispute the situation but clarifies her role. While her office is responsible for transmitting personal property data as required by state law, she explained that each political subdivision, including cities, is responsible for knowing its tax language and deciding whether or not to include that information. “I don’t have access to every city’s ballot language,” York said. “That’s not part of my process for older tax levies. When the implementation of a new or renewed tax levy is approved by vote of the people, the State Auditor’s Office requires the exact ballot language, after that point I am entering what is allowed. I was reporting the information I was legally obligated to send. When I was informed in 2023 that Stockton does not levy personal property tax, and the original ballot language was provided, I alerted the State Auditor’s Office and followed their instructions for how to proceed with the 2024 levy.” York emphasized that the county does not collect personal property tax funds for Stockton and that the treasurer’s office distributed any collected funds directly to the city. “We have no money in hand,” she said. “The county didn’t retain those funds—there’s nothing for us to refund.”

York also addressed a recent staff departure in her office, a payroll and HR clerk who is relocating for personal reasons. She confirmed the decision was unrelated to the audit. “She’s been wonderful,” York said. “We’re in the middle of a software transition, and we’re trying to get everything set up before she leaves. But her departure had absolutely nothing to do with this.”

While taking full responsibility for the clerical error, York announced during the interview that she would not seek re-election when her term ends in December 2026. She said the decision was made well before the audit findings were released. “I’ve worked in this building for over 20 years,” she said. “But I had already decided eight years was enough. My husband is ready to have me back.”

York became visibly emotional when asked what she would say to the citizens of Cedar County. “I don’t think anything I say will feel like enough,” she said. “But I am truly, deeply sorry. I did not benefit from this. I did not act maliciously. I made a mistake, and I’m doing everything I can to fix it.”

She said her days still begin early and often end long after the office closes.

“This is not a coffee-and-desk job,” York said. “It’s nights, weekends, missed family events—and I’ve done it because I care.”

As rollback plans move forward and the county prepares for the next levy cycle, York hopes that transparency—starting with this interview—will help rebuild trust.

“I’ve tried to be open,” she said. “I’ve owned my mistake. And I’ll keep working every day to make it right.”

York also had advice for whoever may serve after her.

“This isn’t a position where someone can walk in on day one and know what to do,” she said. “There’s extensive training, constant learning, and enormous responsibility. The clerk’s office is the hub of the courthouse—everything runs through it.”

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