|
ASSESSMENT
Assessment Appeals
Board of Equalization Guidelines | Appeal Form | Policies & Procedures
You have the right to appeal the market value on your assessment to the Jackson County Board of Equalization (BOE). Appeals to the BOE must be filed on or before the second Monday in July each year (Monday, July 9, 2012).
Board of Equalization Guidelines
Your appeal must filed to the Board of Equalization on or before July 9, 2012. Hearings will be scheduled after July 10 and thru August 25, 2012. 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 will value your property based upon the evidence presented. This may result in an increase, decrease or no change in value. In advance, please inform the Board of Equalization by written request of any conflicting dates during the month of July and August.
Appeal Form
A real estate and/or business appeal form may be obtained by mail when you call (816) 881-3309 or visit the following offices:
Kansas City Courthouse
Board of Equalization
415 E. 12th Street, Room 102
Kansas City, Missouri 64106 |
Independence Courthouse
Assessment Department
308 W. Kansas
Independence, Missouri 64050 |
The form is used to file a formal appeal to the Jackson County Board of Equalization on Residential Real Estate, Commercial Real Estate and/or Business Personal Property for the 2012 tax year.
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 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 also be obtained at the Kansas City or Independence Courthouse or by calling the telephone number above. If you complete the agent portion on the form all notification will be mailed to the agent.
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 applies.
Policies & Procedures
All cases will be called according to the order in which you have signed in, so if you have not signed the sign in sheet, you will need to do so. Note: Several cases will be scheduled per docket.
Your name and property location will be called. We ask that you approach the board, and we will ask you for your opinion as to the fair market value of your property. There are also present representatives of the assessor’s office, and they will be asked for a recommendation as to the value of the property. Sometimes you will find that those two opinions are closer than you think, because in all cases where an appeal has been filed, the assessor’s representative has gone back out to review the property. If there is a difference in the value, each of you will be given an opportunity to explain your positions.
This is an informal hearing, and is not recorded or transcribed. We do not adhere to the formal rules of evidence, and can listen to almost anything you bring before us.
What we are determining is the fair market value of your property on January 1, 2012. Important documents, which are persuasive to us, include:
- 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 us to look at the assessed value of other property close to yours. Please do not bring in or ask us to consider other properties, assessments. Only their values are important for comparison. All property is distinct, and the county’s assessed valuation of your neighbors’ property is not relevant to yours.
After sufficient discussion, the Board will today make a determination of the value. We will try to give each taxpayer enough time to tell us everything important about the property; however, we have hundreds of cases to hear daily, so we may put reasonable limits on discussion.
This Board has the ability to increase the value, to decrease the value, or keep the value the same. We will take one of these actions today. We have no provisions for extending or continuing your case. After we have reached a decision, we will sign off on the paperwork, and ask you to wait for your copy of the documents.
If you disagree with our decision you have the right to file an appeal with the Missouri State Tax Commission. The STC appeal must be filed in writing no later than September 30, 2012 or 30 days after the Board of Equalization’s decision, whichever is later. (The forms can be obtained from the BOE Staff immediately following your hearing, or you can visit the website www.stc.mo.gov.)
This 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 put, and the levy established by the various taxing bodies, which varies 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 Missouri State tax credit programs. Please ask BOE staff for that information.
|