BOE Policies & Procedures

The Board of Equalization is independent of the Assessor’s Office. Your appeal is a public hearing 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 the required information: appeal number, name, and the property address. This information can be found on the postcard notification. 

Contest Hearings

 
The Board will give an introduction and call the docket to order. The Appellant will approach the Board as your appeal number, name and property address are called. All witness (es) testifying will be sworn-in. The valuation hearing will proceed as follows: the Board will ask your opinion as to the fair market value of the appealed property. The Board will then ask the Assessment Department their opinion as to the fair market value of the appealed property.  If there is a difference in the opinion of value, each party will be given an opportunity to present evidence of their opinion. Our goal is to allow the Appellant the opportunity to share important facts and supporting evidence about the property. The Board does not adhere to legal rules of evidence, but please present your case in a concise manner. It is imperative that reasonable discussions are limited.

Determine Fair Market Value

 
The Board will make a determination of the fair market value of your property as of January 1, 2017. Such evidence may include 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 cost for any improvements made or needed 
  • Current photos of condition (interior/exterior) 

Other Property Assessments

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

Hearing Outcome

 
This Board has the ability to increase, decrease, or no change the current market value of the appealed property. There are limited provisions for extending or continuing your case. When the value decision has been determined, the Board and the respective City and School District Members will vote and digitally authorize its decision. A copy of that decision may be obtained from the Board staff.

Taxes

 
The Board does not set the taxes on your property, it merely establishes the valuation. Taxes are determined by the use in which your property is classified and the levy established by 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. Please contact the Collections Department for more information. 

The BOE continues to work towards public understanding of the policies and procedures of the Board on all matters of property assessments. 

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, 2017 or 30 days after the Board of Equalization’s decision whichever is later. You may visit their website for more information. 

Contact Us



Board of Equalization


Email the Board

Phone: 816-881-3309

Jackson County Courthouse


415 E. 12th Street
Room 102
Kansas City, MO 64106
Directions

Hours
Except Holidays
Monday - Friday
8 a.m. - 5 p.m.