File An Appeal

Appealing Your Assessment

**Please read this before filing your appeal online**

(1) Please ensure that you have a reliable and continuous Internet connection.  Please do not stop and start the filing process because the system will not save and retain partial information to be completed at a later time.  Gather all of the necessary information for filing your appeal before beginning the filing process.

(2) When you click on the link below, please follow the instructions provided to file your appeal online.  DO NOT enter punctuation or special characters into the name fields, which the system does not recognize and will not process.

(3) If you are an attorney filing on behalf of a client or clients, enter the name of the owner of the property in the appropriate fields; do not enter your name as the taxpayer if you are an attorney filing on behalf of a client.  Use the drop down list and click on your attorney name OR create an Attorney Record if you have never filed an appeal with the STC.  If you have questions about how to do this, please call us at 573-751-1715 for assistance.

(4) If you are an attorney filing more than five appeals, please call us at 573-751-1715 for an alternate “bulk” filing method.

 

The deadlines set by Missouri law for filing appeals for the 2021 cycle have passed.  If you recently received a Board of Equalization decision letter for the 2021 tax cycle, the deadline for appealing a late-issued decision to the STC is within 30 days of the date of the BOE’s decision.  Please contact us at Legal@stc.mo.gov or at 573-751-1715 for information on how to file the appeal.

 

Filing online is the preferred method for filing a Complaint for Review of Assessment with the State Tax Commission.  Please follow the step-by-step instructions provided when you click the link.  Please remember to upload a copy of the decision letter from the Board of Equalization when you file your Complaint for Review of Assessment.  A decision letter from the Board of Equalization is required in all but a few very narrow exceptions.

 

As an alternate method, you may file an appeal with the State Tax Commission by downloading the Complaint for Review of Assessment form using the link below.  Please submit your completed form and the supporting documentation by email to Legal@stc.mo.gov.  If you cannot file your appeal online or you do not have access to email, you may print the form and mail it along with the supporting documentation to the address shown on the form and in the information below.  If you cannot print the form, please contact the Legal Section at 573-751-1715 and request a form to be mailed to you.

 

Regardless of the method used to file an appeal, the Complaint for Review of Assessment along with supporting documentation must be filed with the State Tax 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.

 

Complaint for Review of Assessment Form and Instructions

 

FAQ

 

Do I need an attorney?

For appeals involving property owned by a natural person or persons, (Example: a home owned by an individual or individuals) representation by an attorney is not necessary.  However, under Missouri law, a property owned by a legal entity (corporation, partnership, limited liability company, etc.) OR owned by a trust, association, or an estate MUST be represented by an attorney, NO EXCEPTIONS.

 

How do I file the Complaint for Review of Assessment form? 

  • Filing online is the preferred method for filing your Complaint for Review.  Please click the link at the top of this page and follow the instructions.
  • You also may file your appeal by downloading and completing the form, above.  Email the completed form along with supporting documentation to Legal@stc.mo.gov.
  • If you do not have access to email, print and complete the form, then send it along with a copy of the supporting documentation to:

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 the appeal cannot be accepted, 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 for further proceedings. To preserve resources and to encourage efficiency, all notifications will be emailed to you unless you specify otherwise. Please review your email settings to ensure the emails do not go to a “junk”, “spam”, or “trash” folder.

 

View your appeal (https://mostcprod.glsuite.us/GLSuiteWeb/Clients/MOSTC/Public/AppealLookup/AppealLookupSearch.aspx)


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:

Property Tax Appeals Before the State Tax Commission of Missouri (https://stc.mo.gov/resources)

If you still have questions, please feel free to contact the State Tax Commission at 573-751-1715.