Jason Maki plans to refile a lawsuit seeking to have Platte County apply its voter-approved Homestead Property Tax Credit to eligible homeowners’ 2026 tax bills after a judge dismissed his first case without prejudice.

In a written order filed Oct. 29, Judge Timothy Flook found that Maki’s petition did not allege that the County Clerk had delivered the tax book to Collector Sheila Palmer or that Palmer had failed to perform a duty that had come due. The judge ruled that the case was premature and failed to state a claim.

The order says the collector’s duty to note the credit on tax statements depends on the credit first being calculated and the Clerk delivering the tax book. It identifies Platte County and the County Clerk as necessary parties to the case. The judge did not decide whether taxpayers could challenge bills through the pay-under-protest process.

The order says Maki’s proposed amendment, which would have clarified that he was suing as trustee of the Maki Family Trust, did not address the other problems with the petition. The judge denied the motion to amend as moot.

Maki said he plans to file a new case as early as next week and include the parties identified by the judge.

“The judge told us exactly what he wants to see in the case,” Maki said in a written response. “He gave us a roadmap for success, and we intend to follow it.”

Maki and James Bosch filed the original case Sept. 29. Bosch voluntarily dismissed his claims Oct. 21, according to the order. Maki said it was a practical decision to allow the case to proceed with one petitioner.

Platte County Collector’s Office said in a statement that its motion to dismiss argued the County Clerk and County Commission must calculate and apply the credit before Palmer can note it on tax statements. The office said the statements must be sent 30 days before they are due.

“The voters of Platte County approved this credit, and they deserve to see it applied and collected correctly,” Palmer said. “My office will continue to cooperate with that process.”

The County Commission’s Order 2026-CO-110, adopted July 20, says Platte County “shall apply” the credit when calculating eligible taxpayers’ property tax liability and that the amount must be noted on the statement sent by the collector. The order records that 79.4% of voters approved the measure in April.

In an email Sept. 23, Commissioner Joe Vanover told Palmer a later commission order had added about 250 eligible homes and said applying the credit was a mandatory duty. He asked Palmer to confirm her office would apply it to this year’s bills.

Palmer replied the next day, asking whether Vanover had secured another software vendor. She wrote that Ulrich Software had told him multiple times it could not complete the programming this year and planned to begin the process in 2027. The emails provided do not show a response from Vanover.

Vanover said the commission order follows state law and that he will continue working to get the credits on this year’s bills. “It is awful the collector’s office keeps fighting the Homestead Tax Credit,” he said.

The credit uses 2024 as the baseline for eligible homeowners and generally limits increases in property tax liability to 5% a year or the rate of inflation, whichever is higher. Certain adjustments, including increases tied to new or increased voter-approved tax levies, may affect the calculation.

Maki said he disagrees with the argument that homeowners can pay a bill under protest and seek a refund later. He said that would require families to pay money they believe they are owed and wait for a possible refund.

The collector’s office directed questions about property values to the Platte County Assessor at 816-858-3316, questions about credit amounts to the County Commission or County Administrator at 816-858-2232, and questions about tax payments to the collector’s office at 816-858-3356.