File an appeal BOE Polices and Procedures
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 three members to serve overlapping three-year terms.
- The County Executive appoints one member from the unincorporated area to serve a one-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 one-year term where property in question is located.
- One member is appointed by the school board of the school district to serve a one-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.
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.
Related Links and FAQs
Related Links
- Board of Equalization Appeals
- Chapter 137 and 138 Revised Statutes of Missouri
- Resolution Order Setting Deadline for Filing Late Appeal Request For 2019 Reassessment Cycle Appeals(PDF, 56KB)
- Resolution Order Setting Deadline for Filing Late Appeal Request For 2020 Reassessment Cycle Appeals(PDF, 377KB)
- Resolution Order Extending Appeal Hearing Schedule to October 30, 2020 For 2019 Reassessment Cycle Appeals(PDF, 54KB)
- Resolution Order Extending Appeal Hearing Schedule to October 30, 2020 For 2020 Assessment Cycle Appeals(PDF, 54KB)
- Resolution Order Extending Appeal Filing Deadline to September 11, 2020 For Certain Business Personal Property Accounts/Parcels Only(PDF, 78KB)
- Resolution Order Extending Docketed Appeal Hearing Schedule to December 31, 2020 For 2019 Reassessment Cycle Appeals(PDF, 55KB)
- Resolution Order Extending Docketed Appeal Hearing Schedule to December 31, 2020 For 2020 Assessment Cycle Appeals(PDF, 54KB)
FAQs
- 1. How do I obtain the county’s market value?
- Assessment values are available online or by calling Taxpayer Assistance at 816-881-3530.
- 2. Will I be notified if there is an increase in my assessment?
- The Assessor is required by statute to notify the owner of record of any increase in the valuation of real or business personal property.
- 3. How often is my property assessed?
- Properties are assessed every odd year; assessment notices are mailed to inform you of this value.
- 4. How do I appeal the market value on my property to the Board of Equalization?
- Appeal forms are available May 1 yearly and may be obtained by calling the office, visit either location, or download forms online.
- 5. What is the deadline to file an appeal to the Board of Equalization?
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The deadline to file an appeal with the Board of Equalization is the 3rd Monday in June per Missouri Statutes unless extended by the Board.
- 6. How do I know when my warranty deed has been recorded?
- Deed information can be obtained by calling the Recorder of Deeds Department at 816-881-1576 or visit online.
- 7. If I purchased my property after the filing deadline; do I have any recourse to file an appeal with the Board?
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Please contact the Missouri State Tax Commission https://stc.mo.gov
- 8. What documentation is needed when filing an appeal on newly purchased property?
- Documents should consist of the following: deed, settlement/closing statement and a certified appraisal.
- 9. Who can represent my property at the appeal hearing on my behalf?
- Anyone may represent on your behalf; a “Letter of Authorization” is required from the owner of record. However, if the property is represented by an Attorney, an “Entry of Appearance” must be submitted, or if represented by a Tax Agent a “Letter of Authorization” must be submitted.
- 10. If I am not satisfied with the Board’s decision is that final or can I appeal their decision?
- If you are not satisfied with the Board’s decision you may exercise the right to appeal their decision to the Missouri State Tax Commission. Information is made available at the BOE hearings or call 573-751-1715 or visit the Commission website.
- 11. If I purchased my property on the courthouse steps, do I have the right to file an appeal?
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Contact the Board of Equalization 816-881-3309 for direction regarding the appeal process.
- 12. What happens if I miss my scheduled hearing date?
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If no one appears on your behalf at the scheduled hearing, the Board will act at their discretion to determine a fair market value based on the evidence presented which may include the County Assessor’s recommendation of value.
- 13. What is the Board of Equalization’s timeline for scheduling hearings?
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Hearings may begin July 1 and must end no later than the 4th Saturday in August per Missouri Statutes unless extended by the Board.
- 14. What can I do, if the deadline for filing a BOE appeal has expired?
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Once the appeal deadline has passed, a late appeal request to the Board must be submitted in writing for consideration. The Board will review the request and act at their discretion accordingly.
- 15. When do we receive the tax bills?
- Tax bills are mailed by the County Collector generally in November and due by December 31 annually.
- 16. How do I know when and where my Board of Equalization hearing will take place?
- Once your appeal form is processed, notification of the hearing will be mailed via postcard indicating the date, time, and location of your hearing.
- 17. Why would I receive an “Assessed Value Notice” for my business; is it assessed annually?
- Notices reflect new or updated changes with tangible assets within the County’s records as of January 1. Therefore, "Assessed Value Notices" are mailed annually for taxation purposes.
- 18. If I pay my tax bill before the BOE value adjustment is granted; will I be entitled to a refund?
- Yes. If a refund is applicable, the refund will be processed and made payable to the remitter of payment.
- 19. Does the County have any tax relief for senior citizens?
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The County offers a Senior Citizen Quad Pay Program for real estate taxes. (current year only); for information call the Collection Department at 816-881-3232. Certain senior citizens and 100% disabled individuals may be eligible for a Missouri income tax credit for a portion of the real estate taxes or rent they have paid for the year. The credit is for a maximum of $750 for renters and $1,100 for owners who own owned and occupied their home, and can only be claimed on the home they occupied during the period being claimed. The actual credit is based on the amount of real estate taxes or rent paid and total household income.
- 20. What is replacement tax?
- The replacement tax is a “surcharge” that replaced the pre-1984 Merchant and Manufacturing Inventory tax (applies to commercial property only).
- 21. How do I know if my property is subject to additional taxes for CID, NID, special assessments, etc.?
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The special tax will appear on last year’s tax bill or contact the Collections Department at 816-881-3232.
- 22. Can I request the County to split my property?
- Contact Planning/Zoning where the property lies
- 23. How can I get my property combined?
- Contact the GIS Department either in person or by written letter. The GIS Department can be reached at:
303 W Walnut Street
Independence, MO 64050
Phone: 816-881-4561
- 24. How do I change the location or my property address on Jackson County’s tax roll?
- Contact the GIS Department either in person or by written letter. The GIS Department can be reached at:
303 W Walnut Street
Independence, MO 64050
Phone: 816-881-4561
- 25. How do I change the mailing address on Jackson County's tax rolls?
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An incorrect mailing address can be changed by visiting either the downtown Kansas City or Historic Truman Courthouses. More information here(PDF, 22KB) .
Meetings and Hearings
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