BOE Policies & Procedures

The Board is independent of the Assessor’s Office.  This hearing is informal and is not recorded or transcribed. The Board will call appeals and hear all cases in docket order.  Before your case is heard the Appellant and/or Representative must sign-in on the Appellant Docket. 

Hearing Structure

The Board will give an introduction and call the docket to order.  When your  the Board will calls your appeal number, name, and the property address are called; you may approach the Board. The hearing will proceed as follows: The Board will ask your opinion as to the fair market value of your property, followed by the Assessment Department presenting the County’s recommendation as to the valuation of the property. If there is a difference in the value, each  party will be given an opportunity to explain their positions. Our goal is to allow the taxpayer or agent the opportunity to share important facts and supporting evidence about the property.  The Board does not adhere legal rules of evidence, and listens to most information presented but must be mindful of the assigned time per docket. It is imperative that reasonable discussions are limited.

Determine Fair Market Value

The Board of Equalization will make a determination of the fair market value of your property  as of January 1, 2016. Such evidence may be presented but is not limited to: 
  • Appraisals by Certified Appraisers (not real estate agents’ opinions)
  • Recent sales of the property or sales contracts
  • Sales of comparable homes close in proximity of the property being appealed
  • Written estimates or costs for any improvements made or needed
  • Current photos of condition (interior/exterior)

Other Property Assessments

State law does not permit the Board of Equalization to look at the assessed value of other properties however; we may take in consideration of other properties market value for comparison. 

Hearing Outcome

The Board of Equalization has the authority to increase, decrease, or maintain the current market value of the appealed property.  The Board of Equalization has limited provisions for extending or continuing your case. When the market value decision has been determined; the Board will authorize it on the appeal form and you may obtain a copy of that decision.


The Board does not set the taxes on your property, it merely establishes the value. The taxes are determined by the use in which your property is classified and the levy established by the various taxing authorities. This may change year to year.

Inability to pay your taxes or protestation against taxes is not a basis for an appeal. However, if,  you are elderly or disabled, there may be some relief available through the Missouri State Tax Credit Programs. Also, Jackson County offers a Senior Citizen Quad Payment Program that gives seniors the option to pay their current County real estate tax bills in four (4) equal installments. (see BOE staff for the information)

Missouri State Tax Commission Appeal
If you disagree with the decision rendered by the Board, you have the right to file an appeal with the Missouri State Tax Commission (STC). The STC appeal must be filed in writing no later than September 30, 2016 or 30 days after the Board of Equalization’s decision whichever is later. You may visit  their website for more information.