Appeals Process - Missouri State Assessors' Association

In Missouri you have the right to appeal the value placed on your property by your Assessor. The process of appealing a property should start by contacting your local Assessor and requesting a informal hearing. It is important to note that you are not required to have an informal hearing to file with your local Board of Equalization (BOE). You must appeal to the Board of Equalization to be eligible to appeal to the State Tax Commission. The following is a guide to understand the process. Please understand that each county could be different and have different deadlines. Always contact your local Assessor’s Office for more details.

INFORMAL HEARINGS

These are conducted by a member of the Assessor’s staff. This is an opportunity to discuss the value of your property. You are strongly encouraged to bring any documents or information about your property’s value. Contact your local Assessor’s Office for Informal Hearings.

BOARD OF EQUALIZATION

These appeals are conducted after the informal hearing process beginning in July of the current year. The appeal form for this process is provided by your local County Clerks Office. Appeals to the BOE are required to be filled no later than the second Monday in July. Cau­tion: Failure to file with the Board of

Equalization precludes a further appeal to the next level of the appeal process, the MO State Tax Commission.

STATE TAX COMMISSION

The Deadline for filing an appeal at this level is September 30th in the current year or 30 days after the date of the BOE decision (The dead­line for properties purchased after the second Monday in June is

December 31st). Hearings will be held via Zoom or in person upon request with the hearing officer. A professional appraisal is expected on property classified as Commer­cial/All other. The parcel must have been appealed to the BOE in order to appeal at this level.