How do I appeal my property tax assessment?

County Assessor (informal review) / County Board of Equalization - BOE (formal county appeal) / Missouri State Tax Commission - STC (state appeal) / Circuit Court (judicial)

Step by Step

How to do it

Review your Notice of Assessed Value: Missouri reassesses real property EVERY 2 YEARS in ODD-NUMBERED YEARS (2025, 2027, etc.); Notices typically mailed in early spring of the reassessment year; review immediately
Contact County Assessor informally first - phone or in-person meeting; explain your concern; many issues resolved here; assessor can explain methodology; bring comparable sales or evidence
COUNTY BOARD OF EQUALIZATION (BOE): if informal review fails, appeal to the BOE
- DEADLINE: Second Monday in July of the assessment year (typical; may vary by county - check your notice or county clerk)
- File the BOE appeal form with the County Assessor's office by the deadline
- BOE holds hearings in summer (July-August typically); informal process; present your evidence (comparable sales, appraisal); BOE hears evidence from both assessor and taxpayer
- Receive BOE written decision
MISSOURI STATE TAX COMMISSION (STC): if still unsatisfied, appeal to STC
- DEADLINE: September 30 OR 30 days after the final action of the BOE - whichever is LATER
- File online at stc.mo.gov/file-an-appeal (online portal available)
- STC Hearing Officer hears case in a courtroom-type setting with more formal rules than BOE
- STC issues written decision
CIRCUIT COURT: further judicial appeal from STC decisions

Details

What you need to know

Required Docs

BOE appeal form (from County Assessor's office or County Clerk; county-specific)
Supporting evidence: comparable sales (from the assessment date - January 1 of the assessment year); independent appraisal; photos; factual error documentation

Fee

BOE: no fee for most residential appeals; STC: check stc.mo.gov for current filing fees (typically modest); Circuit Court: filing fees BOE DEADLINE: Second Monday in July (reassessment year); verify with your county - some counties may differ slightly STC DEADLINE: September 30 or 30 days after BOE final action, whichever is later ONLINE FILING: STC online appeal filing available at stc.mo.gov/file-an-appeal WHERE TO GO: County Assessor (informal + BOE forms); County BOE (formal hearing); Missouri State Tax Commission - stc.mo.gov | (573) 751-2414 | PO Box 146, Jefferson City, MO 65102

Where to Go

County Assessor (informal + BOE forms); County BOE (formal hearing); Missouri State Tax Commission - stc.mo.gov | (573) 751-2414 | PO Box 146, Jefferson City, MO 65102

County-specific variations apply

Missouri's 114 counties plus City of St. Louis each have their own BOE procedures and exact dates. Jackson County (Kansas City) and City of St. Louis BOE hearings run July through August. Boone County BOE: second Monday in July deadline. Franklin County: timeline similar. St. Louis County has a large, well-resourced process; rural counties may have fewer scheduled hearing dates. Always verify your county's specific BOE deadline on your Notice of Assessed Value or by contacting your County Assessor.

Missouri Notes

Important state-specific details

Missouri BIENNIAL REASSESSMENT: real property assessed only every 2 years in odd years; the most important time to appeal is in the reassessment year when values change.
"Paying under protest": if taxes are due before appeal resolved, you may pay under protest and note pending STC or BOE appeal; this preserves your right to a refund if successful.
Missouri assesses residential property at 19% of true value; challenge the TRUE VALUE (market value), not the percentage.
STC hearing is more formal than BOE - similar to an administrative court proceeding; consider professional representation for larger commercial cases.
STC appeal deadline is especially generous (September 30 or 30 days after BOE) - this often means September 30 is the effective deadline.

Official Source

State office contact

State Office

Missouri State Tax Commission - stc.mo.gov | (573) 751-2414; appeal online: stc.mo.gov/file-an-appeal; County Assessor (varies by county)