THE APPEAL PROCESS IN MISSOURI
To help taxpayers better understand the appeal process, information is printed on the back of the “Notice of
Change in Value of Real Property” below the “NOTICE TO TAXPAYERS” section. It is a brief summary of the
process and should be helpful to those desiring to appeal their value. It is important to note that only
appeals of the 2016 property values can be appealed in 2016. The Assessor and Board of Equalization cannot
hear value appeals from prior tax years.
The first step in the process is the “informal hearing.” The hearing can be conducted over the telephone with an appraiser from the Assessor’s Office. Appointments to discuss taxpayer information can be scheduled with the appraiser. Many times, information can be emailed, faxed or mailed to the appraiser for his/her review. For 2016, the deadline for making appointments for informal hearings was April 29th, however, appraisers will continue answering questions from taxpayers as long as possible. The Board of Equalization strongly suggests taxpayers have an informal hearing prior to making an appointment with the Board. Most issues can be settled at the informal level, saving time for the taxpayer.
If the taxpayer and the appraiser cannot reach agreement on the value, the taxpayer may request a hearing with the Greene County Board of Equalization (BOE). Requests must be in writing and the taxpayer may use the postcard provided with the results from the informal hearing. Again, the BOE strongly suggests the taxpayer have an informal hearing with the Assessor’s staff prior to making an appointment with the BOE. The Board will consider information from the taxpayer and the Assessor to make their decision. The taxpayer is encouraged to bring such information as purchase contracts, current appraisals, documented sales of properties that are similar to and located close to the subject or other pertinent information for consideration by the BOE. Please note that failure to file with the BOE prevents any appeal to the State Tax Commission.
After appearing before the BOE in 2016, the taxpayer may appeal to the Missouri State Tax Commission after filing the proper forms with the Commission by September 30th or 30 days after the BOE decision, whichever is later. An STC hearing officer will conduct the hearing in Springfield. The Hearing Officers are attorneys and the appeal will be conducted on a formal basis and will be recorded. The taxpayer will be expected to provide an appraisal by a State Certified Appraiser and the appraiser will need to provide testimony regarding his appraisal. Representation by an attorney is strongly suggested. If the taxpayer is not satisfied with the hearing officer’s decision, the taxpayer can apply for a review of the hearing record by the full State Tax Commission. No additional testimony or evidence is presented at this level. For additional information, contact the State Tax Commission of Missouri, P.O. Box146, Jefferson City, MO 65102-0146, phone (573) 751-2414. If the taxpayer is not satisfied at this point, a request for judicial review by the Circuit Court can be filed.
Please remember the Beacon website is available to answer most of your questions regarding property address, location, ownership, taxing district, school district, section, township and range, along with maps. Our Beacon website is updated nightly so ownership should be current, depending on when the property was purchased. Maps in beacon come with a List of layers that can be selected for information such as Lot numbers in Subdivisions, School and Fire districts and City limits. There are also many tools available, such as measuring tools, buffers and lots of other features that are free to use as well.