File An Appeal
Appealing Your Assessment
You are encouraged to file your appeal, also known as the Complaint for Review of Assessment, online by clicking on the link below. Please follow the step-by-step instructions provided when you click the link. The decision letter from the Board of Equalization must be uploaded at the time you file the appeal.
**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. If you are unable to complete the filing process and the system “times out,” please wait 24 hours before attempting to file your appeal again. Your appeal is not considered filed unless and until you receive an email confirming the appeal and providing an appeal number.
2.) Gather all of the necessary information for filing your appeal before beginning the filing process. An appeal before the STC is litigation before an administrative tribunal. For more information about what to expect in an appeal before the STC, please see the educational resources at https://stc.mo.gov/resources/.
3.) When you click on the link below, please carefully follow the instructions provided. DO NOT enter punctuation or special characters into the name fields, which the system does not recognize and will not process. You must upload your BOE decision letter as a PDF at the time you file the appeal. You must input the parcel/locator number or account number for the property, which will be listed on the BOE decision letter. Do not upload evidence, such as appraisals or photographs, when filing your appeal. PLEASE NOTE: no evidence presented to the BOE will transfer automatically with your appeal to the STC. You will be instructed regarding providing evidence at a later time. Please review all information on the summary page prior to submitting the appeal. If submitted correctly, you will receive an email confirming the appeal and providing an appeal number at the email address you provide. Please check your spam or junk mail. If you did not receive an email with an appeal number, the appeal did not process properly and you must wait 24 hours before attempting to refile the appeal.
4.) ATTORNEYS: 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. If you have never before filed an appeal with the STC, please create an Attorney Record. If you have questions about how to do this, please call us at 573-751-1715 for assistance. DO NOT create a new Attorney Record if you are listed in the drop down list. If you are filing more than five appeals, please call us at 573-751-1715 for an alternate “bulk” filing method.
If you cannot file your appeal online, you may file your Complaint for Review of Assessment and the decision letter from the Board of Equalization by downloading and completing the form using the link below and sending it via email to Legal@stc.mo.gov.
If you cannot file your appeal via email, you may print and complete your Complaint for Review of Assessment and send it along with a copy of the decision letter from the Board of Equalization to State Tax Commission of Missouri, P.O. Box 146, Jefferson City, MO 65102-0146.
If you cannot print the form, please contact the Legal Section at 573-751-1715 and request a form to be mailed to you.
You must complete a separate Complaint for Review of Assessment for each parcel of real property or each account number of personal/manufacturers property you are appealing.
Print or type the requested information in each section, subsection, and box.
Keep a copy of your completed Complaint for Review of Assessment and a copy of the decision letter from the Board of Equalization along with any confirmation of receipt from the State Tax Commission (electronic or hardcopy) for your records.
The STC utilizes technology, electronic documents, and email whenever possible to preserve resources and to provide efficient service to taxpayers and their representatives, local county officials, and taxing authorities.
Please enable your email inbox to receive correspondence from the STC. Please check for correspondence sent from the STC in your “junk” or “spam” email boxes. Please ensure that the email address you have provided is correct.
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.
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.
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.