By JACKIE TAYLOR | September 10, 2025

Taxation

There is one state in 50 that thinks a candidate for public office should have their taxes paid in order to serve – and that state is Missouri.

A quick search of AI brought the Missouri statute up, 115.306, and explained what happens if a candidate owes taxes, qualifications and disqualifications for office under that debt.

Kansas has no such law; why would it be a good thing? As voters, we hold those being elected to a higher platform. They are people that should be ready to handle the coffers of a county, city, library or other public entity and have a clear understanding of paying bills, budgets and more.

Tax payers expect a certain amount of understanding in elected officials who wield a pen to cut and add money to budgets. Office holders and candidates alike should be able to show taxpayers that they are responsible in their own households before they want to handle sums of money that don’t belong to them.

As stated, Missouri has a law on the books that forces candidates to be good stewards of their own money before asking to be stewards of the public’s money. Missouri’s law from revisor.mo.gov states, “Title IX SUFFRAGE AND ELECTIONS, Chapter 115, 115.306 - Disqualification as candidate for elective public office, when — filing of affidavit, contents — tax delinquency, effect of. — 2.  (1)  Any person who files as a candidate for election to a public office shall be disqualified from participation in the election for which the candidate has filed if such person is delinquent in the payment of any state income taxes, personal property taxes, municipal taxes, real property taxes on the place of residence, as stated on the declaration of candidacy, or if the person is a past or present corporate officer of any fee office that owes any taxes to the state.

“…The department shall notify the candidate of the outstanding tax owed and give the candidate thirty days to remit any such outstanding taxes owed which are not the subject of dispute between the department and the candidate.  If the candidate fails to remit such amounts in full within thirty days, the candidate shall be disqualified from participating in the current election and barred from refiling for an entire election cycle even if the individual pays all of the outstanding taxes that were the subject of the complaint.”

Illinois took a slightly different approach as their tax payment law became lawfare for those hoping to disqualify an opponent.

ISBA.org reported, “The Illinois Supreme Court limited the reach of the candidate-qualifications statute to make it harder to remove candidates from the ballot for “indebtedness to the municipality.”

“In a 2008 opinion that opened a small floodgate of ballot-access litigation, the Illinois Supreme Court ruled that a statute prohibiting certain debtors from holding an elective municipal office could be used to remove a potential candidate’s name from the ballot prior to election day.

“The Illinois Municipal Code section at issue in both cases was an office-holding eligibility law stating, among other things, that “A person is not eligible for an elective municipal office if that person is in arrears in the payment of a tax or other indebtedness due to the municipality…” 65 ILCS 5/3.1-10-5(b).”

The Illinois Supreme Court essentially eliminated the ability for people to removing elected-officials from office for traffic tickets, etc. – eliminating those they don’t agree with from office by using the law for minor infractions.

Laws, as seen in the case of President Donald Trump, should not be used as lawfare; they should be there to foster good candidates that have a clear understanding of budgets, whether that be personal or business.

Voters should be made aware of a candidate’s tax status before the election; if voters choose to elect a person with property taxes or other taxes owed, that candidate should be able to offer a reason why it’s not paid, especially in instances where taxes have been owed for long periods of time, and prove they’d be a good fit for an elected position.

Kansas legislators need to take a look at this issue – especially as budgets get tighter and tax money is placed further under the public’s microscope.