Board of Equalization

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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.

 

Member Term Expires
Forestine A. Beasley - Chair Dec. 31, 2024
Nathaniel W. Petty - Vice-Chair Dec. 31, 2025
Earnest J. Rouse - BOE Member Dec. 31, 2025

 

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

Preguntas comunes sobre la junta estatal de ecualizacion (FAQs) 2024(PDF, 69KB)

 

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?

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?

Please contact the Missouri State Tax Commission

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?

Contact the Board of Equalization 816-881-3309 for direction regarding the appeal process.

12. What happens if I miss my scheduled hearing date?

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?

Hearings may begin July 8, 2024, 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?

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?

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.?

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?

An incorrect mailing address can be changed by visiting either the downtown Kansas City or Historic Truman Courthouses. More information here(PDF, 22KB)

Additional FAQs 2024

1. How do I reschedule my appeal hearing time and date?
It is best to keep your original scheduled hearing time and date. If it is necessary to reschedule, please email your name, parcel number, date of original scheduled hearing to ghoward@jacksongov.org. Rescheduled hearings will not be given a new hearing time or date until all hearings are completed. 

2. I need to update my address or name on my real property account.
Call the Assessment Department at 816-881-3530 or email tpaASMT@jacksongov.org.

3. I need to talk to the Real Property Assessment Department. How do I reach them?
Make an appointment to speak with that department. The best way to make an appointment is to call 816-881-3530 or email tpaASMT@jacksongov.org

4. I have not received my assessment notice for 2023. Can I still file my appeal?
The deadline for appeals was July 31, 2023. Please contact the Real Property Assessment Department 816-881-3530 or email tpaASMT@jacksongov.org and request a print summary of property values.

5. After my appeal processed through BOE, do I have additional options to appeal the market value?
Yes, after your appeal is processed with the county’s BOE, you can file an appeal for with the State Tax Commission (STC) by going online to their website. They have their own appeal application and process. This is separate from the county. Commercial appeals will require a lawyer for representation. 

6. If I don’t agree with Assessment’s stipulations, do I still have my BOE hearing?
Yes, only if you did not sign the stipulation sent. If you signed the stipulation given by assessment your BOE appeal has been cancelled and you are no longer able to file an appeal with the State Tax Commission (STC).

7. What do I need to do to withdraw my appeal?
If you wish to withdraw your appeal, it must be in writing from the homeowner. This can be done online by using the Withdraw Appeal Form, in-person, or by mail to 415 E 12th Street Suite 102/104 Kansas City, MO, 64106. If withdrawing an appeal by mail you will need to have the parcel number and the statement saying you wish to withdraw your 2023 appeal. This can be done at any time.

Questions related to billing

8. I filed an appeal to reduce the value of my home and have not had my hearing. What are my options?

The amount stated on your bill is due in full on or before December 31.

If you have a 2023 appeal resolved prior to the end of the year, please note that recalculations for 2023 appeal decisions are suspended until January 2025. Therefore the 2024 tax bill must be paid in full by December 31, 2024. Once the values have been adjusted for 2023 and 2024 the account can be recalculated, and a refund of any excess payment will be issued automatically. You do not need to pay under protest to receive a refund based on a value change.

If you have a 2023 appeal resolved after the beginning of the year and your value is reduced, then the amount on your current bill is due on December 31 and a refund of any excess payment will be issued. You do not need to pay under protest to receive a refund based on a value change. We do accept partial payments on real property, but interest, penalties, and fees will accrue on any unpaid amount due if not paid on or before December 31. Partial payments cannot be made online.

9. I requested an informal review by the Assessment Department and agreed to a stipulated value, but that new value isn’t reflected on my bill, what should I do?

If a stipulated agreement was not received by the Assessment Department prior to the generation of bills in October, the bill will not reflect that agreement. Please note that recalculations for stipulations are suspended until January 2025. Therefore the 2024 tax bill must be paid in full by December 31, 2024. Once the values have been adjusted the account can be recalculated and a refund of any excess payment will be issued automatically. You do not need to pay under protest to receive a refund based on a value change. If you do not provide the stipulated agreement to the Assessment Department until after the end of the year, then the full amount due on the initial bill will still be required and a refund will be generated.

10. Will I be liable for the interest, penalties, and fees if I wait to pay my taxes until my appeal is complete and that is after the first of the year? Does this change if I am successful in my appeal?

State statute requires that all taxes due be paid on or before December 31. If the taxes due on December 31 are not paid in full, you will be subject to interest, penalties, and fees on any amount not paid by that date. Any taxpayer who prevails on an appeal of value but has not made any tax payment for the year in question, will still be responsible for interest, penalties, and fees, but only based on the amount of the property valuation determined by the appeal, and not based on the county’s original valuation.

11. If a taxpayer still has a pending appeal that is not resolved by December 31 but they cannot afford to pay the full amount, can they pay what they owed last year, or any lesser amount?

We do accept partial payment on real property taxes. This will limit the amount of interest, penalties, and fees owed. However, interest, penalties, and fees will still be owed on any difference between what is paid and what is later owed based on whatever value results from an appeal of value. It is also possible that a taxpayer would be entitled to a refund if the partial payment made is higher than the taxes due after the determination of value resulting from an appeal. Partial payments cannot be made online.

12. If I pay the amount stated on the bill and my value is reduced, what do I need to do to get a refund?

Refunds are automatically generated as a result of a value reduction. No steps need to be taken by a taxpayer to receive a refund based on a value reduction related to an informal review, BOE appeal, or STC appeal. If your bill is paid by a mortgage company, any refund amount would be returned to the mortgage company.

13. Do I need to pay under protest to get a refund?

You do not need to pay under protest to receive a refund based on a value change. The refund process occurs automatically. Should you choose to pay under protest, the refund can only be generated during our release of protested funds which occurs every other month. Payments can only be made under protest if they are made on time and paid in full.

14. Do I need to pay under protest to preserve my right to appeal to the BOE or the STC?

No. Paying under protest has no impact on a taxpayer’s right to appeal to the BOE or the STC.

15. How do I pay under protest?

Please Note: If your property is currently under appeal with the BOE and the appeal results in a refund, paying under protest is NOT a requirement to get said refund. In fact, in many cases, paying under protest could result in a delay of when the refund can be issued.

Payments under protest must be made in accordance with Missouri Statute 139.031. The language of the statute states, in part:

  1. Any such taxpayer desiring to pay any current taxes under protest or while paying taxes based upon a disputed assessment shall, at the time of paying such taxes, make full payment of the current tax bill before the delinquency date
  2. And file with the collector a written statement setting forth the grounds on which the protest is based. 
  3. The statement shall include the true value in money (fair market value of the property) claimed by the taxpayer if disputed.

Please refer to the full language of the statute for additional requirements and information. The full language of the statute can be found at https://revisor.mo.gov.

To understand and protect your legal rights, you should consult your own attorney regarding any legal advice, questions or issues.

16. Please send payments under protest, with the corresponding bill remittance, and the corresponding letter to the address below:

Jackson County Department of Collection
Attention: Protest
P.O. Box 219747
Kansas City, MO 64121-9747

 

 

 

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