Board of Equalization

COVID-19

Effective May 18, 2020, the Jackson County Board of Equalization office in the Jackson County Courthouse at 415 E. 12th Street in Kansas City will reopen to the public. In an effort to help mitigate the spread of the COVID-19 virus any contact or business that you wish to conduct with the County can be done in person, by phone, email, or regular mail. Regarding all appeal scheduling, the cases on the docket will be conducted by telephone only. Taxpayers needing assistance from the Board of Equalization can email: boardofequalization@jacksongov.org or call 816-881-3309. 

RE: Monthly Board Procedural Meetings Effective April 1

Any items on the Agenda may be addressed at the meeting in a manner authorized by the Board of Equalization’s Rules and Procedures. Due to the COVID-19 pandemic, we are taking action to minimize attendance at the monthly procedural meetings of the Jackson County Board of Equalization. Physical attendance is not essential and is not permitted. You can access audio at the time of the meeting by dialing 888 398-2342, Access Code 8640172 

During this time of health emergency, we will also be prudent with our business agenda, deferring action when feasible. Our monthly procedural meetings are to discuss and act on internal BOE business, and generally we do not accept public comments or questions on matters not related to agenda items. As we are meeting virtually during this emergency period, we will not accept public comments or questions on any matters.



Mission Statement


The Jackson County Board of Equalization is an independent Board composed of citizen taxpayers of Jackson County. Its mission is to fully and fairly equalize the value of all real and tangible personal property in the county for purposes of taxation and to provide an appeal forum for taxpayers to correct perceived inequities in the assessment of value. The Board strives to allow taxpayers an efficient, public, unbiased, courteous and informative manner of addressing grievances surrounding the imposition of taxes by the county.

Composition


  • The County Executive appoints 3 members to serve overlapping 3-year terms.
  • The County Executive appoints 1 member from the unincorporated area to serve a 1-year term where property in question is located in an unincorporated area.
  • One member is appointed by the mayor of the municipality to serve a 1-year term where property in question is located.
  • One member is appointed by the school board of the school district to serve a 1-year term where property in question is located.
  • The County Executive designates the Chairperson.
  • Board members are residents of the County and hold no other County office.
Member Appointed Term Expires
Christopher R. Smith - Chairman May. 18, 2018 Dec. 31, 2019
Marilyn M. Shapiro - Vice Chair  Jan. 03, 2018 Dec. 31, 2020
Forestine A. Beasley - Member  Mar. 06, 2019 Dec. 31, 2021

Independent Body Performing State-Mandated Functions

 
Missouri Revised Statutes require a board of equalization be formed in each county. The Board of Equalization is an independent body, established pursuant to Missouri law, specifically chapter 138 of the Revised Statutes of Missouri. The board performs state-mandated functions relating to the review and equalization of property tax assessments, including the adjudicating of tax appeals.

While the board’s members are appointed by officials of Jackson County and other local taxing jurisdictions, no other public official can control or direct the board’s actions.  

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