File An Appeal
Appealing Your Assessment
APPEALS: The deadline to file is September 30th OR 30 days after the date of the BOE decision, WHICHEVER IS LATER.
PAYMENT OF TAXES: Property taxes are due December 31st. To avoid penalties and interest, payments must be made even if you have an appeal pending. When paying your tax bill, include a statement that you are PAYING UNDER PROTEST.
You may file an appeal with the State Tax Commission by downloading the Complaint for Review of Assessment form and submitting it through the mail or using email.
Do I need an attorney?
For most appeals to the State Tax Commission, representation by an attorney is not necessary. However, 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.
How do I file the Complaint for Review of Assessment?
You will need to download the form, you may either send by mail or email the form to the State Tax Commission at:
STATE TAX COMMISSION OF MISSOURI
P.O. BOX 146
JEFFERSON CITY, MO 65102-0146
What happens after I file my appeal?
The appeal will be reviewed by the State Tax Commission. If there are any problems with your submission, you will be notified. If the appeal is accepted, it will be assigned an appeal number and a hearing officer. The hearing officer will notify you when your appeal is scheduled. Most notifications will be emailed to you. Please review your email settings to ensure the emails do not go to a “junk”, “spam”, or “trash” folder.
Is there a deadline?
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.
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
I purchased my property this year, may I appeal?
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.
Questions regarding the appeal process?
If you have further questions or wish to learn about property reassessment or tax appeals before the State Tax Commission, please click the following link:
If you still have questions, please feel free to contact the State Tax Commission at 573-751-1715.