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      Monday, July 13
BOE Appeal Deadline Approaching

Haven't Gotten Your Notice?
If you did not receive your reassessment notice or misplaced it, contact the Jackson County Assessment Department at (816) 881-3530. The last notices were mailed on June 12.

Just An Estimate
Your notice is NOT a tax bill, though it does include an estimated tax total to assist you in budgeting for later in the year when you receive your annual tax statement.

The estimated amount of taxes owed is determined by multiplying the assessed value by the projected tax levy from each individual taxing jurisdiction. Again, the tax total on your notice is only an estimate based on projected tax levies.

JULY 8, 2009 -- The deadline for filing an informal appeal to your reassessment notice was June 19, 2009. Therefore, the Jackson County Assessment Department has closed down the phone line that it established for these appeals.

During the Assessment Department's informal appeals process, appraisers only discussed market value, classification and/or use (or, in the case of agricultural land, the appropriate value of that land according to the grades published by the Missouri State Tax Commission). Appeals of this type could result in an increase, a decrease or no change in the assessed valuation.  

BOE APPEALS

Taxpayers seeking further relief after an informal appeal have until the end of business Monday, July 13, 2009 to make a formal appeal to the Jackson County Board of Equalization (BOE). You can contact the BOE at (816) 811-3309.

Missouri Revised Statutes Section 137.275 require an appeal to the BOE to be filed on or before the second Monday in July (July 13 this year). An appeal to the BOE may result in an increase, a decrease or no change in the assessed valuation.

Appeal Form

An appeal form must be used to file a formal appeal to the Jackson County Board of Equalization (on Residential and Commercial Real Estate property only) for the 2009 tax year. CLICK HERE to download the appeal form (PDF). The form may also be obtained by mail when you call (816) 881-3309 or visit the following offices:

Jackson County Courthouse
Board of Equalization
415 East 12th Street, Room 102
Kansas City, Missouri 64106
Jackson County Courthouse Annex 
Assessment Department
308 West Kansas
Independence, Missouri 64050

Please read and carefully follow the instructions on the back of the appeal form. If the appeal form is filed incomplete, it may be rejected and returned to you. A fax copy is NOT acceptable. The Board will send notification via postcard of the date, time and location of your scheduled hearing.

If you do not appear at your scheduled BOE hearing, the Board will value your property based upon the evidence presented. In advance, please inform the Board of Equalization by written request of any conflicting dates during the months of July and August.

Appeals to the Board of Equalization must deal with the question of market value rather than the amount of taxes. Actual taxes due are not set by the BOE but determined by a calculation using the levy set by the individual taxing jurisdictions.

PROPERTY VALUE AS OF JANUARY 1, 2009

As an appealing taxpayer, you should bring supporting documentation to your hearing in order to justify any requested change in market value. Formal appraisals or sales contracts are the most persuasive evidence. Supporting documentation would also include data such as accounting records, balance sheets, income and expense statements for a three (3) year period, schedules of property, and CPA statements attesting to quantity, description and value of property, if applicable.

Please be aware that the County Assessment Department has the right to recommend an increase in valuation, as well as you having the right to request a decrease in valuation.

The BOE is charged with determining the fair market value of your property on January 1, 2009. Important documents, which may be persuasive to the BOE, include:

  • Appraisals by certified appraisers (not real estate agent's opinions)
  • Recent sales of the property or a sales contract
  • Sales of comparable homes in the vicinity of the property being appealed
  • Improvements made or needed, with estimates or costs

CLICK HERE for complete details about the Assessment Notice appeals process, including appeals to the Missouri State Tax Commission.

HOW ASSESSED VALUE IS DETERMINED

The assessed value of your property is determined using a percentage of the market value based on the property's classification -- 12% for agricultural/horticultural properties, 19% for residential properties, 32% for commercial properties. A property with a market value of $100,000 would have the following assessed values:

MARKET VALUE

x

Classification %

=

Assessed Value
$100,000

x

12% Agric./Hortic.

=

$12,000
$100,000

x

19% Residential

=

$19,000
$100,000

x

32% Commercial

=

$32,000

Tax bills are determined by calculating the assessed value multiplied by the tax levy -- for example $12,000 (assessed value) x 5% (tax levy) = $600 (tax liability). Taxing jurisdictions set the tax levy in the fall.

The levy is per $100 of assessed value. Jackson County assesses property values, but your tax levy (or rate) is set by the locally elected officials within each taxing jurisdiction. These taxing jurisdictions include your local city, school district, fire district, library district, the County and others.

     

 
                 
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