New Owner’s Due Process Right To Appeal

New property owners shall have the right to file an appeal on the 2016 market value to the Board of Equalization in accordance with 12 CSR 30-3.010, et seq. within 45 days of recording of the new ownership. This permits new property owners the opportunity to appeal the assessment of value associated with their acquisition when the prior owner is not notified of an increase in taxes or when there is insufficient time to appeal to the Board of Equalization after ownership of the property has transferred.

Late Appeal Request
This applies to  property  purchased less than 30 days before the filing deadline: (July 11, 2016) and/or later in the 2016 tax year but must be purchased by December 31, 2016, a late appeal request may be submitted to the Board of Equalization in writing within 45 days of the deed recording. The following information must accompany the letter upon submission:
  • Written request for late appeal due to new ownership change (for 2016 tax year only). The letter must include purchase date, purchase price and daytime phone number.
  • Copy of Recorded Deed (proof of ownership, date purchased). Conveyance must reflect on the County tax rolls before requesting the late appeal. This can be reviewed on the County website.
  • Copy of Settlement Statement and/or Sale contract (proof of purchase amount)
  • Accounting records, income/expense/CPA statements (if commercial property)
  • Copy of Certified/Formal Appraisal (if valid)
The Board will review the information and act, should the documentation provided warrant a late appeal under the ruling: 12 CSR 30-3.010, et seq.

Please note: Jackson County records must reflect the new ownership before a hearing is set.