Board Of Equalization (BOE) Appeals Process
Assessed valuation is based on a percentage of fair market value. Property owners have the right to appeal the fair market value that has been placed on their property. There is a formal appeal process and timeline that is governed by state statute; however, your appeal may be resolved informally by contacting the Assessor’s office in advance to discuss your concerns. If your appeal cannot be resolved informally with the Assessor, you must submit a written appeal to the County Clerk using the appeal documents provided. We have included a general timeline of the process and all of the necessary documents below. Please do not hesitate to contact us if you have further questions.
When and how can I appeal my market value?
1. Informal (Assessor’s Staff) Hearings
2. Board of Equalization
3. State Tax Commission
1. Informal hearings are strongly encouraged if you feel your value is incorrect.
Contact the Assessor’s office on or before the third Monday in June for an appointment by calling (573) 243-3123. A change-of-value will be made only if the owner can demonstrate that the appraised value does not accurately reflect the property’s true value in money as of January 1 in the year you are appealing.
SUGGESTED FORMS OF SUPPORTING DOCUMENTATION INCLUDE, BUT ARE NOT LIMITED TO:
- Copy of recent appraisal from a licensed Missouri real estate appraiser (within the last three years).
- Copy of a recent Broker Opinion of Value from a licensed Missouri real estate broker (within the last three years).
- Copy of recent sales contract (within the past year) if the sale was arms-length and open-market. (Foreclosure sales, tax sales, etc. are considered distressed sales and not necessarily indicative of market value. Sales between family members are not considered arms-length.)
- Copies of construction costs, costs to cure deferred maintenance, or costs of capital improvements.
- Income and expense information for income-producing commercial properties, if you would like that information considered.
2. Board of Equalization hearings begin in July for the taxpayer to further their appeal to the Board of Equalization.
Appeal forms are available through the County Clerk’s Office, 1 Barton Square, Suite 301, Jackson, MO 63755, phone: (573) 243-1052 and also located below. Appeal forms must be returned to the County Clerk’s Office before the 3rd Monday in June.
3. Appeals to the State Tax Commission must be filed by September 30th or within 30 days of the Board of Equalization’s decision, whichever is later, and only following an appeal of the local Board of Equalization. A professional appraisal is expected, and appeals for property owned by non-persons (i.e. trusts, corporations, partnerships, etc.) must be filed by a licensed attorney. You may contact the STC at (573) 751-1715 or visit https://stc.mo.gov/file-an-appeal/ for more information.
For further information, contact the Assessor’s Office at (573) 243-3123.
Board of Equalization hearings will start in July. All requests for BOE appeals must be made through the Clerk’s Office. Original signed forms must be returned before the 3rd Monday in June. This step is mandatory for further appeals.
The Forms are as follows:
Agent Authorization Form (must be original signatures by ALL parties and in office by the 3rd Monday in June)