BOE Policies & Procedures

The Board of Equalization is independent of the Assessor’s Office. Your appeal is a public hearing. Information that you submit to the Board will become public information. The Board will call appeals and hear all cases in docket order.

Contested Hearings

The Board will give an introduction and call the docket to order. For virtual hearings the Appellant will be identified as the appeal number, name, and situs/property address are called. All witness(es) testifying will be sworn-in. The valuation hearing will proceed as follows: the Board will ask your opinion as to the fair market value of the appealed property. The Board will then ask the Assessment Department their opinion as to the fair market value of the appealed property. If there is a difference in the opinion of value, each party will be given an opportunity to present evidence of their opinion. Our goal is to allow the Appellant the opportunity to share important facts and supporting evidence about the property. The Board does not adhere to legal rules of evidence, but please present your case in a concise manner. It is imperative that reasonable discussions are limited.

Determine Fair Market Value

The Board will make a determination of the fair market value of your property as of January 1, 2023. If the physical condition of the property has improved or there is new construction between January 1, 2023 and January 1, 2024, the condition as of January 1, 2024 will be used, but the valuation date will remain as of January 1, 2023.Such evidence may include but is not limited to:

• Appraisals by Certified Appraiser (not real estate agents’ opinions) 
• Settlement statement
• Sales contracts
• 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 and Leases (for last three years)
• Income and Expense Statements (for last three years)
• Depreciation Schedules (for last three years)

State law does not permit the Board to look at the assessed value of other properties. However, we may take in consideration of other properties' market value for comparison.

Hearing Outcome

This Board has the ability to increase, decrease or no change the current market value of the appealed property. There are limited provisions for extending or continuing your case. When the value decision has been determined, the Board and the respective City and School District Members will vote and digitally authorize its decision. A copy of that decision may be obtained by email or mail from the Board staff.

Missouri State Tax Commission Appeal

If you disagree with the decision rendered by the Board, you have the right to file an appeal with the Missouri State Tax Commission (STC)no later than September 30th or 30 days after the date of emailing or mailing the Board's decision, whichever is later. You may visit their website formore information.

Taxes 

The Board does not set the taxes on your property, it merely establishes the valuation. Taxes are determined by the use in which your property is classified and the levy established by various taxing authorities. This may change year to year.

Inability to pay your taxes or protestation against taxes is not a basis for an appeal. However, if you are elderly or disabled there may be some relief available through the Missouri State Tax Credit Programs. Also, Jackson County offers a Senior Citizen Quad Payment Programthat gives seniors the option to pay theircurrent county real estate tax bills in four (4) equal installments. Please contact the Collection Departmentfor more information.

The BOE continues to work towards publicunderstanding of the policies and procedures of the Board on all matters of property assessments.

The Board of Equalization will not generate copies.