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The Board of Equalization takes appeals on Real Estate and Tangible Personal Property for the current tax year with the purpose of equalizing assessments throughout Jackson County.
Taxpayers can appeal the market value of any property through the Board of Equalization. The Board is composed of three appointed Board Members; an appointed member of the school district and city also serve as voting representatives on the board. Taxpayers are notified of this process when they receive the Assessment Notices in the spring or any other time they might receive a change notice.
The first step is an informal hearing with an appraiser from the respective units in Assessment: Residential, Commercial, and Business Personal Property. This must occur prior to certification, and may result in an increase, decrease or no change in value.
If the taxpayer is not satisfied, the next step is to appeal to the Board by the statutory deadline of the 3rd Monday in June (137.385, Revised Statute of Missouri). Taxpayers are notified by postcard of the hearing date, time and location. Hearings may begin after May 31st and must end by the last Saturday in July. If the taxpayer is still dissatisfied, he/she can appeal to the State Tax Commission by August 15th, or 30 days after the hearing whichever is later. This process usually takes several months and usually requires that the taxpayer hire an outside appraiser and an attorney to represent his/her interests.
Any changes in value ordered by the Board of Equalization or the State Tax Commission then proceed to the Assessment Department.
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