Board of Equalization Appeals

The 2021 appeal filing deadline is the second Monday, July 12, 2021. 

The Board of Equalization (BOE) takes appeals on Real Estate and Tangible Personal Property for the current year with the purpose of equalizing assessments throughout Jackson County. If you disagree with the assessment of your property, you have the right to appeal the 2021 market value on your assessment to the Jackson County Board of Equalization. 

The filing period is May 1, 2021 to July 12, 2021 per Missouri Revised Statute. The deadline is set by Missouri law. 

The application is used to file a formal appeal to the Jackson County Board of Equalization on Real Estate, Business Personal Property or Individual Personal Property for the 2021 tax year only. A separate application must be completed for each parcel of property being appealed.
  

Appeal hearings are public and will be scheduled after July 1st and may conclude by the fourth Saturday in August unless extended by the Board.  

NO APPEAL APPLICATION WILL BE ACCEPTED BY EMAIL
 
NO APPEAL APPLICATON WILL BE ACCEPTED BY FAX. 
 
 

Value
The Board of Equalization will make a determination of the fair market value of your property as of January 1, 2021 at the time of the hearing.  There are limited provisions for extending or continuing your case. If you do not appear at your scheduled BOE hearing, the Board of Equalization will value your property based upon the evidence presented. Please be aware that the County Assessment Department has the right to recommend an increase, decrease or no change to the current market value. The Board of Equalization has the authority to increase, decrease or no change the current market value on all appeals.

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.
 

Appearance


If any person other than the owner of record will be representing the property and appearing before the Board, a "Letter of Authorization" must be filed with the appeal application. If an attorney is representing the owner, an "Entry of Appearance" must be filed with the appeal application. Such forms may be obtained by: download located in the upper right corner. If you complete the agent portion on the application all notifications will be sent to the representative.

The Board is responsible for providing notice of the hearing date, time and location via email or US Mail per County Ordinance. If you do not appear for your scheduled hearing, the Board may hear the case and value your property based on the evidence presented. 

Waiver Attendance


If an appellant chooses to not appear before the Board, a "Waiver of Attendance" must be filed with the appeal application
.

Supporting Documentation


To justify any requested change in market value, submit appraisals by certified appraiser (not real estate agents’ opinion) or sales contracts and settlement statement of recent sale. Supporting documentation may include: comparable sales of homes close in proximity, written estimates or cost for any improvements made or needed. Current photos of condition relevant to valuation (both of interior and exterior).  Rent rolls, leases, income and expense statements and depreciation schedules (for last three years)
Note:  Please redact social security numbers and employer identification
           numbers.   


Any supporting documentation must be submitted with the appeal application at the time of filing.  The only acceptable formats are PDF, XLSX, DOCX, JPEG, JPG and TIF.

The Board will not consider evidence presented via electronic device at the scheduled hearing.

BOARD OF EQUALIZATION IS NOT RESPONSIBLE FOR GENERATING COPIES.

NO APPEAL APPLICATION WILL BE ACCEPTED BY EMAIL
 
NO APPEAL APPLICATON WILL BE ACCEPTED BY FAX.


Appeal Application

Contact Us



Board of Equalization


boardofequalization@jacksongov.org

Phone: 816-881-3309

Jackson County Courthouse


415 E. 12th Street
Room 102
Kansas City, MO 64106
Directions

Hours
Except Holidays
Monday - Friday
8 a.m. - 5 p.m.