File An Appeal
Appealing Your Assessment
PLEASE NOTE THE UPDATED INFORMATION UNDER “Do I need an attorney and who may sign the appeal form?”
You have a right to appeal your property tax assessment to the State Tax Commission of Missouri. Generally, the grounds for appeal falls into the following categories: overvaluation, misclassification, misgraded agricultural land, discrimination and exemption.
Forms for appealing your assessment may be found at: http://www.stc.mo.gov/forms-legal/
Complete a Form (Complaint for Review of Assessment) for each parcel of real property or each account number for personal property you are appealing.
Where do I file the forms?
Send completed Complaint Forms to:
STATE TAX COMMISSION OF MISSOURI
P.O. BOX 146
JEFFERSON CITY, MO 65102-0146
or email scanned documents to email@example.com
Your Complaint(s) must be filed with this Commission on or before September 30 of the year of assessment, or within thirty (30) days of the decision of the Board of Equalization, whichever is later.
If the assessor failed to notify the current owner of the property of an initial assessment or an increase in the assessment from the previous year, prior to 30 days before the deadline for filing an appeal to the County Board of Equalization, including instances in which real property was transferred and the prior owner was notified, you may appeal directly to the State Tax Commission within 30 days after a county official mailed a tax statement or otherwise communicated the assessment amount or amount of taxes or on or before December 31 of the tax year, whichever is later.
If you recently purchased your property, please refer to the paragraph below (Recently Purchased Property) for more information on this issue.
- NOTE: These filing deadlines are set by statute, the State Tax Commission cannot extend them. All Complaints sent by registered, certified or first class mail will be deemed filed as of the date of the postmark. Complaints sent by metered mail shall be deemed filed as of the date of post office cancellation; otherwise, as of the date the Commission receives the Complaint.
Do I need an attorney and who may sign the appeal form?
The taxpayer or his attorney may sign the Complaint form. Missouri law requires that if the property is owned by a corporation (Inc, LLC, etc), partnership, trust, association or estate, an attorney must sign the Complaint on behalf of the taxpayer.
Real Property (real estate) is identified by parcel or locator number.
You must file 2 copies of the appeal form and attach 2 copies of any document – including a Board of Equalization decision. You must send a copy of the Board of Equalization decision for each assessment unless you recently purchased the property.
Recently Purchased Property
If you purchased the property within thirty (30) days of the statutory deadline for filing appeals to the board of equalization, or later in the year, and did not have a chance to appeal to the board of equalization, you will need to send your proof of purchase (sales contract and closing statement) in order that we have substantiating documentation of your purchase at a time which did not permit you to appeal to the board. You should contact the county clerk in the county where your property is located to determine the date when an appeal to the board was due.
Personal Property (vehicles, aircraft, office equipment, etc.) is usually identified by account number and may involve several pieces of property. In that case, attach a list of all personal property referenced by that number.
Example: If you own three vehicles and your account number is ABC123, list the three vehicles – 2002 Chevrolet Tahoe, 2004 Ford Explorer and 2006 Nissan Sentra – on an attached sheet.
You must file 2 copies of the appeal form and attach 2 copies of any document – including a Board of Equalization decision. You must send a copy of the Board of Equalization decision for each assessment unless you did not receive notice of the increase until you received your tax bill or by other means.
If you have further questions, please refer to the pamphlet entitled Property Tax Appeals Before the State Tax Commission of Missouri, which provides basic information concerning your assessment appeal. If you still have questions, please feel free to contact the State Tax Commission at 573-751-1715.