How to file an Appeal of Your Assessment?

September 5th, 2013

If you do not agree with your assessment, there is an appeal process.  This process is detailed in the pamphlet “Property Tax Appeals Before the State Tax Commission of Missouri”.  Please refer to that pamphlet for a more thorough explanation.

Remember that an assessment is based on current market value and our objective here is to establish the correct market value of the property.  Stating that property taxes are too high is not relevant testimony.  You should determine what you believe to be the value of your property and gather and present evidence that supports that value.  Such evidence could include photographs, the recent sale of your property, or the oral testimony of someone who has done a recent appraisal of your property.

In a nutshell, there are three steps to the appeal process:

1. Informal Appeals— Contact the county assessor’s office as soon as you are notified of your assessment.  An informal meeting with the assessor or one of the staff, where you can ask how your assessment was made, what factors were considered and what type of records pertain to your property.  Many disagreements are taken care of at this level.

2.  Board of Equalization — If not satisfied after the informal meeting, you should contact your county clerk for information regarding forms and deadlines for appealing to the county board of equalization.  A hearing will be scheduled where the board will hear evidence from the assessor and any evidence you might have regarding the value of the property which is the subject of the appeal.

3.  State Tax Commission — If you are still not satisfied with the assessment on your property, you have a right to appeal to the State Tax Commission by September 30 or 30 days after the final action of the board of equalization — whichever is later.