Board of Equalization Appeals

This application is used to file a formal appeal to the Jackson County Board of Equalization (BOE) for the 2024 tax year. The appeal application and relevant supporting documentation must be filed to the Board of Equalization on or before the second Monday in July. The Board of Equalization appeal filing deadline was July 8, 2024.

Board of Equalization Appeals Guidelines(PDF, 284KB)

The Board of Equalization will make a determination of the fair market value of your property as of January 1, 2023 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.  

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. Download form here(PDF, 18KB). If an attorney is representing the owner, an "Entry of Appearance" must be filed with the appeal application. Download form here(PDF, 17KB).
If you complete the agent portion on the application all notifications will be sent to the representative. 

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

To justify any requested change in market value, supporting documentation may include: appraisals by a certified appraiser (not real estate agents’ opinion), sales contracts and settlement statement of recent sale, written estimates or cost for any improvements made or needed (on foreclosures, rehab properties and new purchased properties). In addition, income and expense statements, rent rolls, leases and depreciation schedules (for the last three years). 

Note: Please redact social security numbers and employer identification numbers.    

The Board of Equalization will not generate copies.