Board of Equalization Guidelines | Appeal Form | Policies & Procedures
If you are not satisfied with the 2013 market value placed on your property or you feel your reassessment notice is incorrect, you may file an informal appeal with the Assessment Department by calling (816) 881-4601 during regular business hours (8:00 a.m. - 5:00 p.m., Monday-Friday, excluding holdiays observed by Jackson County) or by filing such an informal appeal online. (The deadline for filing an informal appeal was July 22, 2013.)
Appeal To Board of Equalization
You have the right to appeal the 2013 market value on your assessment to the Jackson County Board of Equalization (BOE). (The deadline for filing an appeal to the BOE was July 29, 2013.)
The Board of Equalization may increase, decrease, or maintain the current market value at your hearing.
If you do not appear at your scheduled hearing, the Board of Equalization will value your property based upon the evidence presented. This may result in an increase, decrease, or no change in value.
Appeals to the Board of Equalization must deal with the question of market value rather than the amount of taxes. Actual taxes due are determined by the taxing authorities and not by the Board of Equalization. The Board of Equalization has the authority to increase, decrease, or maintain the current market value on all appeals. Please be aware that the Jackson County Assessment Department has the right to recommend an increase, decrease, or maintain the current market value of the appealed property.
If any person other than the owner of record will be appearing for the hearing, the owner of record must provide the agent or representative with a Letter of Authorization. If an attorney is representing the owner, an Entry of Appearance (only for attorneys) must be filed with the Appeal Form. These forms can also be obtained by visiting the Board of Equalization Office in the Jackson County Courthouse in Kansas City or the Assessment Department offices in the Historic Truman Courthouse in Independence, or by calling the Board of Equalization’s Office at (816) 881-3309. If you complete the agent portion on the form all notifications will be mailed to the agent. The Board of Equalization will mail notification by postcard of the date, time, and location of your scheduled hearing.
Upon filing the appeal, please submit (2) copies of your supporting documentation for the following: the Board of Equalization and the Jackson County Assessor.
In order to justify any requested change in market value, please submit formal appraisals or sales contracts which 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 applies. The Board of Equalization will also consider a written estimate of repairs from a legitimate contractor on foreclosures, rehabbed, and new purchased properties.
New property owners shall have the right to file an appeal on the 2013 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 is transferred.
If the property was purchased less than 30 days before the filing deadline: (July 29, 2013) or later in the 2013 tax year, 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 accommodate the letter. A late appeal request may be submitted to the Board of Equalization in writing providing the following information must accommodate the letter upon submission:
• Written request for late appeal due to new ownership (include 2013 tax year)
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 www.jacksongov.org.
• 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.
Appeals to the Board of Equalization must deal with the question of 2013 market value rather than the amount of taxes. Actual taxes due are determined by the taxing authorities and not by the Board of Equalization. The Board of Equalization has the authority to increase, decrease or maintain the current market value on all appeals. 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.
If any person other than the Owner of Record will be appearing for the hearing, the owner of record must provide the Agent or Representative with a Letter of Authorization. If an Attorney is representing the owner, an Entry of Appearance (only for attorneys) must be filed with the Appeal Form. These forms can be obtained upon request or by calling the telephone number above. If you complete the agent portion on the form all notification will be mailed to the agent.
Board of Equalization Appeal Form
A real estate and/or business BOE appeal form may be obtained by mail when you call (816) 881-3309 or visit the following offices:
|Jackson County Courthouse
Board of Equalization
415 E. 12th Street, Room 102
Kansas City, Missouri 64106
|Historic Truman Courthouse
112 W. Lexington, 1st Floor
Independence, Missouri 64050
The form is used to file a formal appeal to the Jackson County Board of Equalization on Real Estate and/or Business Personal Property for the 2013 tax year. For each parcel of property you wish to appeal; download, complete, print, and mail the appropriate form to: Board of Equalization 415 E. 12th St. Room 102 Kansas City, MO 64106 or you may return in person to either location. (see description below):
(The deadline for Business Personal Property Appeals to the BOE was August 12, 2013.)
A FAX OF A BOE APPEAL FORM WILL NOT BE ACCEPTED.
BOE Policies & Procedures
BOE appeal cases will be called according to the order in which you have signed in. Upon arrival, please sign in: appeal number, name, and address of property.
When your appeal number, name, and address of property are called; please approach the Board of Equalization. They will ask your opinion as to the fair market value of your property. Representatives of the Assessor’s Office will be present and are asked for the County’s recommendation as to the value of the property. If there is a difference in the value, each of you will be given an opportunity to explain your positions.
This hearing is not recorded or transcribed. The Board of Equalization does not adhere formal rules of evidence, and can listen to almost anything you present.
What the Board of Equalization will determine on a BOE appeal is the fair market value of your property on January 1, 2013. There are important documents, which are persuasive to the Board of Equalization:
• Appraisals by certified Appraisers (not real estate agents’ opinions)
• Recent sales of the property or sales contracts
• Sales of comparable homes close in vicinity of the property being appealed
• Improvements made or needed, with estimates or costs
State law does not permit the Board of Equalization to look at the assessed value of other property close to yours. Please do not bring in or ask the Board of Equalization to consider other property’s assessments. Only their market values are important for comparison.
After discussion, the Board of Equalization will make a determination of the market value. The Board of Equalization's goal is to give each taxpayer the opportunity to share everything important about the property. However, the Board of Equalization must be mindful of time. Therefore, it may put reasonable limits on discussion.
The Board of Equalization has the ability to increase, decrease, or maintain the current market value of the appealed property. One of these actions will take place. The Board of Equalization has limited provisions for extending or continuing your case. Once the Board of Equalization reaches a decision, it will authorize that decision on the appeal form and ask that you wait for your copy of the decision.
The Board does not set the taxes on your property, it merely establishes the value. Your taxes are determined by the use to which your property is classified and the levy established by the various taxing authorities. This may vary year to year.
Inability to pay your taxes or protestation against taxes is not a basis for an appeal. If, however, you are elderly or disabled, there may be some relief available through a Missouri State Tax Credit Program. Please ask BOE staff for the information.
If you disagree with the Board of Equalization's decision on your BOE appeal 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, 2013 or 30 days after the Board of Equalization’s decision whichever is later. Please visit their website for more information: stc.mo.gov, or request information from the BOE staff.