The County Clerk serves as a non-voting secretary to the Board of Equalization (BOE). The BOE is a panel of
citizens that hears appeals each summer (between July 1st and the last Saturday of July) brought forth by
taxpayers regarding their county real estate and personal property assessments. The Board has the authority
to decrease, increase, or not change these assessment values based on the facts presented at the hearings.
The Board also meets monthly to certify corrections to erroneous assessments.
Requests for appeal to the Board of Equalization must be made in writing and received by the County Clerk on or before the second Monday in July, pursuant to state statutes (RSMo 137.275, 137.385).
All appellants or their representatives are required to appear in person before the Board of Equalization for their hearing, unless the appellant or representative, as applicable, requests a medical or other exemption. Requests must be made no later than the second Monday in July and are subject to board approval. Please submit a request in writing to [email protected].
Appeals to the Board of Equalization may be eligible for a de novo review by the State Tax Commission if the taxpayer does not feel, after their local hearing, that the decision of the BOE is in line with the fair market value of the property.
Informal Appeals - Contact the county Assessor's Office as soon as you are notified of your assessment. During an informal meeting with the assessor or one of the staff, you can learn 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.
Board of Equalization – If not satisfied after the informal meeting, you should fill out an Appeal Form. If you are appealing for personal property you will use the Personal Property Appeal Form. If you are appealing for real property you will use the Real Property Appeal Form. These appeal forms must be received by the County Clerk on or before the second Monday in July, pursuant to state statutes (RSMo 137.275, 137.385). The board will hear evidence from the assessor and you regarding the value of the property which is the subject of the appeal. Please be sure to carefully read a more detailed summary of the Board’s Rules before appearing in person.
Missouri State Tax Commission – You have a right to appeal the decision of the Board of Equalization to the State Tax Commission by September 30 of the year of assessment or 30 days after the final action of the Board of Equalization—whichever is later.