Missouri property tax appeals
Review the sourced process overview below, then get the Missouri DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Missouri appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Missouri has 6 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Payment of current taxes under protest (RSMo 139.031.1-.2)
MECHANICS, VERIFIED VERBATIM FROM RSMo 139.031.1: '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 and file with the collector a WRITTEN STATEMENT setting forth the grounds on which the protest is based. The statement shall include the true value in money claimed by the taxpayer if disputed.' Three cumulative requirements: (1) full payment of the whole current tax bill, (2) before the delinquency date (taxes are due on or before December 31 and become delinquent after that date), and (3) a contemporaneous written statement of grounds INCLUDING the taxpayer's claimed true value in money. The STC's operational guidance adds: pay the County Collector, write 'paid under protest' on the check, and file the written statement; payment and statement may be mailed with a postmark no later than December 31. The collector then disburses the undisputed portion and impounds the protested portion in a separate fund, invested per RSMo 30.260, with the taxpayer entitled to the interest earned on any amount refunded (RSMo 139.031.2 and .7). THE 90-DAY KILL SWITCH -- RSMo 139.031.2, verbatim: 'Every taxpayer protesting the payment of current taxes under subsection 1 of this section shall, WITHIN NINETY DAYS AFTER FILING HIS PROTEST, commence an action against the collector by filing a petition for the recovery of the amount protested in the circuit court of the county in which the collector maintains his office. If any taxpayer so protesting his taxes... shall fail to commence an action in the circuit court for the recovery of the taxes protested within the time prescribed in this subsection, SUCH PROTEST SHALL BECOME NULL AND VOID AND OF NO EFFECT, and the collector shall then disburse to the proper official the taxes impounded.' Trial is in the manner prescribed for nonjury civil proceedings (RSMo 139.031.4). MUTUAL EXCLUSIVITY TRAP -- RSMo 139.031.3: 'NO ACTION AGAINST THE COLLECTOR SHALL BE COMMENCED BY ANY TAXPAYER WHO HAS, EFFECTIVE FOR THE CURRENT TAX YEAR, FILED WITH THE STATE TAX COMMISSION OR THE CIRCUIT COURT A TIMELY AND PROPER APPEAL OF THE ASSESSMENT.' If you have a live STC appeal, the impoundment happens automatically on the STC's notice to the collector under RSMo 138.430.4, and the STC or circuit court orders the refund in its decision -- you do NOT file the 90-day protest suit. SAFE-HARBOR RELIEF VALVE -- RSMo 139.031.1, final sentence: 'An appeal before the state tax commission shall not be dismissed on the grounds that a taxpayer failed to file a written statement when paying taxes based upon a disputed assessment.' So a botched protest does not kill a properly filed STC appeal. Jackson County's official position is that paying under protest is unnecessary to obtain a refund from a value reduction and can actually DELAY the refund, because protested funds are only released on a bi-monthly cycle; Jackson County also confirms 'Paying under protest has no impact on a taxpayer's right to appeal to the BOE or the STC.' Note RSMo 139.031.6: 'No taxpayer shall receive any interest on any money paid in by the taxpayer erroneously.'
When:
primary source · verified
Refund or credit for mistakenly or erroneously levied taxes (RSMo 139.031.5) -- three-year lookback
VERBATIM, RSMo 139.031.5: 'All the county collectors of taxes, and the collector of taxes in any city not within a county, shall, upon written application of a taxpayer, refund or credit against the taxpayer's tax liability in the following taxable year and subsequent consecutive taxable years until the taxpayer has received credit in full for any real or personal property tax MISTAKENLY OR ERRONEOUSLY LEVIED against the taxpayer and collected in whole or in part by the collector. SUCH APPLICATION SHALL BE FILED WITHIN THREE YEARS AFTER THE TAX IS MISTAKENLY OR ERRONEOUSLY PAID.' This is the most under-used remedy in Missouri: it reaches back three years, it is triggered by nothing more than a written application to the collector, it requires no appeal, no BOE decision and no protest, and the governing body must make funds available to the collector to pay it. It covers clerical and levy errors -- for example, taxation of property that does not exist, duplicate parcels, wrong owner, or a levy computed on an incorrect rate. LIMIT: it is not a back-door valuation appeal. Missouri American Water Co. v. Collector of St. Charles County, 103 S.W.3d 266 (Mo. App. E.D. 2003), noted under RSMo 139.031, holds that a 'clerical mistake by taxpayer concerning valuation does not result in mistakenly or erroneously paid taxes.' No interest is payable on erroneously paid money (RSMo 139.031.6). RELATED: RSMo 138.060.2 obligates the assessor to 'correct all erroneous assessments' and the county clerk to adjust the tax book per the orders of the BOE and the STC. RELATED: the Jackson County Executive is charter-empowered 'to correct mistaken or erroneous assessments and taxes mistakenly or erroneously levied or paid' (STC Order of May 22, 2025, para. 3).
When:
primary source · verified
Direct appeal to the State Tax Commission without a Board of Equalization decision (no-notice / recent purchase)
The ordinary rule is jurisdictional and unforgiving -- STC pamphlet: 'You cannot appeal to the Commission unless you have first appealed to your county Board of Equalization,' and the STC Property Reassessment pamphlet: 'An appeal must be made to the board of equalization before the Tax Commission has jurisdiction to hear the appeal.' TWO STATUTORY ESCAPE HATCHES, verbatim from 12 CSR 30-3.010(1)(B)1.: 'In any county or the City of St. Louis, the owner may appeal directly to the State Tax Commission (a) where the assessor fails to notify the current owner of the property of an initial assessment or an increase in assessment from the previous year, prior to thirty (30) days before the deadline for filing an appeal to the board of equalization, INCLUDING INSTANCES IN WHICH REAL PROPERTY WAS TRANSFERRED AND THE PRIOR OWNER WAS NOTIFIED, or (b) where a new owner purchased real property less than thirty (30) days before the deadline for filing an appeal to the board of equalization or later in the tax year, regardless if the assessment is an initial assessment, an increase or decrease in assessment, or an assessment established in the prior year. Appeals under this paragraph shall be filed within thirty (30) days after a county official mailed a tax statement or otherwise first communicated the assessment or the amount of taxes to the owner or on or before December 31 of the tax year in question, whichever is later. Proof of late notice, the date of purchase, and/or notice sent to the prior owner shall be attached to, or set forth in, the complaint.' Required attachments: the Complaint for Review of Assessment, proof of late notice, the date of purchase, and the notice sent to the prior owner if available; for a recent purchase, the sales contract AND closing statement. 12 CSR 30-3.010(1)(B)2. advises such a taxpayer to also pay under protest per RSMo 139.031. BURDEN NOTE, from official STC guidance: 'What does a taxpayer do if they don't know if they received a notice of assessment? The taxpayer can file an appeal with the State Tax Commission. THE COUNTY WILL HAVE THE BURDEN OF PROOF to defend the appeal by proving that a timely notice of appeal was in fact sent to the taxpayer.' COMMERCIAL SIGNIFICANCE: this is the primary route for anyone who bought Missouri real property after roughly mid-June of the tax year, and it is the reason a buyer's closing file must be preserved. As of today (2026-08-12) the Jackson County BOE window for 2026 closed on July 13, 2026, so a 2026 Missouri purchaser who closed on or after approximately June 13, 2026 is squarely inside escape hatch (b) with a deadline of December 31, 2026 or 30 days after the tax statement, whichever is later. ADDITIONAL LIMIT: an appeal is also foreclosed by settlement -- 'If the taxpayer entered a stipulation (agreement on the value) with the assessor during the appeal stage with the Board of Equalization, the matter is final and no appeal can be filed with the State Tax Commission.'
When:
primary source · verified
Direct circuit court appeal for exemption or taxable situs (RSMo 138.430.3) -- trial de novo
For a narrow but valuable category of disputes the taxpayer bypasses the State Tax Commission entirely and goes straight to circuit court for a TRIAL DE NOVO. RSMo 138.430.3, verbatim: 'Every owner of real property or tangible personal property shall have the right to appeal to the circuit court of the county in which the collector maintains his office from the decision of the local board of equalization NOT LATER THAN THIRTY DAYS AFTER THE FINAL DECISION OF THE BOARD OF EQUALIZATION concerning all questions and disputes involving THE EXCLUSION OR EXEMPTION of such property from assessment or from the tax rolls pursuant to the Constitution of the United States or the constitution or laws of this state, OR OF THE TAXABLE SITUS of such property. The appeal shall be as a TRIAL DE NOVO in the manner prescribed for nonjury civil proceedings.' On timely filing, the circuit clerk notifies the collector, who impounds the disputed taxes under RSMo 139.031.2. SAFETY NET: RSMo 138.430.5 -- if the circuit court finds the matter is not a proper subject for a subsection 3 appeal, 'it shall transfer the appeal to the state tax commission for consideration' rather than dismiss it. WHY THIS MATTERS COMMERCIALLY: trial de novo before a circuit judge is a materially better posture than the deferential ch. 536 record review that applies to STC decisions. Exemption grounds recognized by the STC are religious, educational and charitable use (STC pamphlet; also a checkbox on the Complaint for Review of Assessment). FEE-SHIFTING SLEEPER -- RSMo 138.430.6: 'If an assessor classifies real property under a classification that is contrary to or in conflict with a determination by the state tax commission or a court of competent jurisdiction of said property, THE TAXPAYER SHALL BE AWARDED COSTS OF APPEAL AND REASONABLE ATTORNEY'S FEES on a challenge of the assessor's determination.' This is mandatory ('shall'), not discretionary, and is the only routine attorney-fee recovery available to a Missouri property tax appellant.
When:
primary source · verified
Application for Review by the full State Tax Commission (RSMo 138.432)
An intermediate remedy that is easy to miss and that is a practical prerequisite to a clean record for judicial review. A Senior Hearing Officer issues the Decision and Order in most appeals (RSMo 138.431.5). STC pamphlet, verbatim: 'After you have received the written Decision and Order of the Hearing Officer you have THIRTY (30) DAYS FROM THE DATE OF THE DECISION to file a written request for the Commission to review the Hearing Officer's Decision. This is not a new evidentiary hearing. You must list the reasons you believe the Hearing Officer's Decision is not supported by the evidence. The three Commissioners will review the Decision rendered by the Hearing Officer and the evidence presented. The Commission may then affirm, modify or reverse the Hearing Officer's Decision.' Note the trigger is THE DATE OF THE DECISION, not the date of receipt -- a materially harsher trigger than the RSMo 536.110 'mailing or delivery of the notice' trigger that governs the next step. Related procedural rights: a party may disqualify the assigned hearing officer once, without cause and without verification, by written application filed within 30 days of assignment (RSMo 138.431.2(2)); the Commission may reserve an appeal to itself, in which case the decision is final subject to judicial review under RSMo 138.470.4 (RSMo 138.431.3); and all decisions must issue within 60 days after the hearing or the last brief, whichever is later (RSMo 138.431.6). Applications for review may be filed by electronic transmission and are deemed filed the same day if received before 5:00 p.m. on a regular workday (12 CSR 30-3.010(8)).
When:
primary source · verified
Hancock Amendment / tax rate rollback challenge (RSMo 137.073.8-.9)
A remedy aimed at the LEVY rather than the VALUE, useful when a reassessment produces a windfall that the taxing authority failed to roll back. RSMo 137.073.2 requires every political subdivision to immediately revise its rates of levy so as to produce substantially the same revenue as the prior year exclusive of new construction and improvements, with inflationary growth limited to the lesser of CPI or five percent. RSMo 137.073.8: 'Whenever a taxpayer has cause to believe that a taxing authority has not complied with the provisions of this section, the taxpayer may make a formal complaint with the prosecuting attorney of the county. WHERE THE PROSECUTING ATTORNEY FAILS TO BRING AN ACTION WITHIN TEN DAYS OF THE FILING OF THE COMPLAINT, THE TAXPAYER MAY BRING A CIVIL ACTION... and institute an action as representative of a CLASS of all taxpayers within a taxing authority.' MANDATORY FEE SHIFT: 'In any class action brought pursuant to this section, the court, in addition to the relief requested, SHALL ASSESS AGAINST THE TAXING AUTHORITY found to be in violation of this section the reasonable costs of bringing the action, INCLUDING REASONABLE ATTORNEY'S FEES.' RSMo 137.073.9 provides that where a court orders a levy revision, 'any taxpayer paying his or her taxes when an improper rate is applied HAS ERRONEOUSLY PAID HIS OR HER TAXES IN PART, WHETHER OR NOT THE TAXES ARE PAID UNDER PROTEST,' and the collector shall refund the difference -- but 'nothing in this section shall be construed to require a taxing authority to refund any tax erroneously paid prior to or during the third tax year preceding the current tax year,' i.e., a three-year lookback. No interest is payable. COMMERCIAL SIGNIFICANCE: this is a class-wide, fee-shifting remedy with no protest requirement, and it is the highest-leverage Missouri property tax action available -- but it attacks the rate, not the assessment, so it is orthogonal to an individual valuation appeal.
When:
primary source · verified
What evidence wins in Missouri
COMPARABLE SALES ARE THE PRIMARY BASIS; COMPARABLE ASSESSMENTS ARE EXPRESSLY REJECTED FOR PROVING VALUE. STC pamphlet, verbatim: 'WOULD COPIES OF THE ASSESSOR'S RECORDS ON OTHER HOMES IN MY NEIGHBORHOOD BE GOOD TO PROVE VALUE? No. The value placed on other homes by the assessor does not prove the value of your home.' This is the single most commonly misunderstood point in Missouri practice -- pulling neighbors' assessment cards is NOT evidence of value on an overvaluation claim. What the STC does credit: (a) a written appraisal report by a state certified or licensed appraiser, which is 'generally good evidence of value' for residential property, but ONLY IF the appraiser appears to testify and be cross-examined -- verbatim: 'If the appraiser is not present at the Evidentiary Hearing, the appraisal report cannot be received into evidence'; (b) a recent purchase of the subject property, with the sales contract AND closing statement offered into evidence, with weight decaying the further the purchase date is from the tax valuation date; (c) actual closed sales of comparable properties supported by data on size, type of construction, lot size, number of rooms and year built, which 'could be received into evidence to support an owner's opinion of value.' What the STC rejects or discounts: newspaper or MLS listings of homes FOR SALE ('generally not good evidence'); raw realtor sales data alone; photographs standing alone ('a picture does not prove anything about the value of your home'); photographs of damage without a written cost-of-repair estimate; and the owner's bare opinion of value, which the owner IS qualified to give but which 'standing alone will generally not be given very much weight.' The three recognized appraisal methodologies are cost, market/sales comparison, and income (STC Property Reassessment pamphlet); sales comparison 'can be the most reliable approach for residential property.' RSMo 137.115.1 embeds a statutory comparable-sales definition binding on the ASSESSOR in charter counties and the City of St. Louis: at least three comparable sales, closed at a relevant date, not more than one mile away (or the nearest available if none within a mile), within 500 square feet in size, resembling the subject in age, floor plan and number of rooms. Practitioners should use that statutory definition offensively as the yardstick for attacking the assessor's comps. PROCEDURE: the fundamental rules of evidence apply (12 CSR 30-3.010(5)); the Evidentiary Hearing is a trial before a Senior Hearing Officer acting as judge and jury; a pro se taxpayer 'will be deemed to know the relevant statutes, regulations, rules and case law' and 'will be held to the same standard as an attorney.' Commercial appeals may be governed by a Scheduling Order requiring pre-filing and exchange of all exhibits and written direct testimony, and anything not so filed and exchanged 'will not be received into evidence.' Full civil discovery is available under 12 CSR 30-3.030, which imports the Missouri Supreme Court rules for civil actions. EVEN-YEAR VALUATION DATE TRAP: 'In the case of an appeal in an even-numbered year, you will need to prove value for the property for the previous odd-numbered year.' For a tax year 2026 appeal, the value to be proven is the value as of January 1, 2025 -- NOT January 1, 2026. Comps must be selected against the January 1, 2025 date.
primary source · verified 2026-08-12
The appeal ladder, in Missouri's own terms
- 1
County Assessor informal review / informal appeal (county assessment department)
Not confirmed from a primary source: The STC pamphlet confirms informal review EXISTS ('Informal Appeals - You should contact the county assessor's office as soon as you are notified of your assessment') but states no deadline. Missouri sets no statewide statutory informal-review deadline; each assessor sets its own informal window administratively. Not verified per-county. CRITICAL TRAP: the informal review does NOT toll or extend the Board of Equalization deadline, and in Jackson County signing a stipulation with the Assessment Department during informal review CANCELS the BOE appeal and extinguishes the right to appeal to the State Tax Commission. Check the official page before relying on this.Not confirmed from a primary source: No statewide informal-review form exists or is referenced in any primary source fetched. Forms, if any, are set by each county assessor. Not individually verified. Check the official page before relying on this.Fee: 0.00
No fee authorized or referenced in RSMo ch. 137 or 138 or in STC guidance for informal assessor review · primary source · verified 2026-08-12
- 2
County Board of Equalization (BOE). In the City of St. Louis, the city Board of Equalization; the City of St. Louis is a separate assessment jurisdiction and also has a Board of Merchants' and Manufacturers' Tax Equalization.
Deadline: Second Monday in July of the tax year. STATUTORY CONFLICT: RSMo 137.275 says appeals 'shall be lodged with the county board of equalization ON OR BEFORE the second Monday in July.' RSMo 137.385 says appeals 'shall be lodged with the county clerk as secretary of the board of equalization BEFORE the second Monday in July; provided, that the board may in its discretion extend the time for filing such appeals.' RSMo 138.180 (City of St. Louis) says 'filed at the office of the assessor of the city on or before the second Monday in July of each year.' The STC's own 'Property Reassessment and Taxation' pamphlet states 'The deadline for appealing to the boards of equalization is BEFORE the second Monday in July.' For 2026 the second Monday in July was July 13, 2026 -- that date has already passed as of today (2026-08-12). Jackson County officially set and published July 13, 2026 as its 2026 deadline (i.e., it treated 'on or before' as controlling).
RSMo 137.275; RSMo 137.385; RSMo 138.180 (City of St. Louis); RSMo 138.060 (BOE duties) · primary source · verified 2026-08-12
Form: County-specific BOE appeal application. RSMo 137.385 requires that 'the forms to be used for this purpose shall be furnished by the county clerk.' There is NO statewide BOE form. VERIFIED COUNTY EXAMPLE -- Jackson County: online appeal application filed through the county's Tyler SmartFile portal; window opens May 1 and closed July 13, 2026 for tax year 2026; NO APPEAL APPLICATION IS ACCEPTED BY EMAIL OR FAX. Supporting Jackson County forms: Agent Authorization Form (for a non-attorney agent), Entry of Appearance Form (for an attorney), Withdraw Appeal Form, and a Waiver of Attendance. official form
primary source · verified 2026-08-12
Fee: 0.00
No filing fee is authorized or mentioned in RSMo 137.275, 137.385, 138.060 or 138.180, and the Jackson County Board of Equalization appeal pages reference no fee. · primary source · verified 2026-08-12
- 3
State Tax Commission of Missouri (STC) -- appeal heard by a Senior Hearing Officer, with an internal Application for Review to the three-member full Commission
Deadline: September 30 of the year of assessment OR within 30 days of the decision of the Board of Equalization, WHICHEVER IS LATER. Verbatim, RSMo 138.430.1: every owner 'shall have the right to appeal from the local boards of equalization to the state tax commission under rules prescribed by the state tax commission, within the time prescribed in this chapter or thirty days following the final action of the local board of equalization, whichever date later occurs.' RSMo 138.110 fixes the chapter deadline: complaints 'shall be filed according to law with the state tax commission not later than September thirtieth of the year in which such ruling was made.' 12 CSR 30-3.010(1)(B): 'A complaint appealing a property assessment shall be filed not later than September 30 or within thirty (30) days of the decision of the board of equalization, whichever is later.' SEPARATE DEADLINE FOR NO-NOTICE / RECENT PURCHASE DIRECT APPEALS: where the assessor failed to notify the current owner more than 30 days before the BOE deadline, or where a new owner purchased less than 30 days before the BOE deadline or later in the tax year, the taxpayer may appeal DIRECTLY to the STC without a BOE decision, and the complaint is due within 30 days after a county official mailed a tax statement or otherwise first communicated the assessment, or on or before December 31 of the tax year, whichever is later (12 CSR 30-3.010(1)(B)1.). SEPARATE INTERNAL DEADLINE: 30 days from the date of the Hearing Officer's Decision and Order to file a written Application for Review with the full Commission (RSMo 138.431.5, RSMo 138.432; STC pamphlet). For tax year 2026 the September 30, 2026 date is still open as of today (2026-08-12).
Clock starts: The later of (a) the fixed September 30 date of the year of assessment, or (b) the date of the final action / decision of the local Board of Equalization (30 days running from that decision)
RSMo 138.430.1; RSMo 138.110; 12 CSR 30-3.010(1)(B); RSMo 138.431; RSMo 138.432 · primary source · verified 2026-08-12
Form: No numeric form number is printed on the form. It is titled 'COMPLAINT FOR REVIEW OF ASSESSMENT'. — Complaint for Review of Assessment, State Tax Commission of Missouri (with 'Instructions for Filing a Complaint for Review of Assessment'). 12 CSR 30-3.010(1)(A): 'This appeal shall be initiated by filing a complaint on forms prescribed by this commission and directed to the State Tax Commission. No complaint will be accepted unless on forms prescribed by this commission.' Online filing is the STC's preferred method. The form's Grounds for Appeal checkboxes are: Overvaluation; Discrimination; Misgraded Agricultural Land; Exemption (Religious / Charitable / Educational / Other); Misclassification (Residential / Agricultural / Commercial / Mixed-use). The form requires the Value set by Assessor, the Value set by Board of Equalization, and the Taxpayer's Proposed Value, and requires the BOE Decision Letter to be attached. official form
primary source · verified 2026-08-12
Fee: 0.00
No fee is authorized in RSMo 138.430 or 12 CSR 30-3. STC pamphlet 'Property Tax Appeals Before the State Tax Commission of Missouri' (Revised May 2023), verbatim: 'IS THERE A FEE FOR FILING AN APPEAL? No. There is no fee for filing an appeal to the Commission.' · primary source · verified 2026-08-12
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Missouri Circuit Court -- judicial review of the State Tax Commission's final decision under RSMo ch. 536 (petition for review of a contested case)
Deadline: 30 days after the mailing or delivery of the notice of the agency's final decision. RSMo 536.110.1: 'Proceedings for review may be instituted by filing a petition in the circuit court of the county of proper venue within thirty days after the mailing or delivery of the notice of the agency's final decision.' RSMo 138.430.1 routes STC decisions to ch. 536 ('Any person aggrieved by the decision of the commission may seek review as provided in chapter 536'), and RSMo 138.470.4 provides the action of the commission 'shall be final, subject, however, to review in the manner provided in sections 536.100 to 536.140, except that the venue of proceedings for review involving the assessment of real property is in the county where the real property is situated.' VENUE: RSMo 536.110.3 -- 'in cases involving real property or improvements thereto, the venue shall be the circuit court of the county where such real property is located.' HARD TRAP: RSMo 536.110.2 provides the 30 days runs from the decision on a motion for rehearing only where the agency has authority to entertain such motions and one is duly filed; Missouri courts have held the 30-day statutory period is jurisdictional and is NOT extended by the civil rule adding 3 days for service by mail (R.B. Industries, Inc. v. Goldberg, 601 S.W.2d 5 (Mo. 1980), noted under RSMo 536.110). SEPARATE, EARLIER TRACK: RSMo 138.430.3 gives a direct appeal to circuit court -- not to the STC -- 'not later than thirty days after the final decision of the board of equalization' for questions of EXEMPTION from taxation or TAXABLE SITUS, tried de novo as a nonjury civil proceeding.
Clock starts: Mailing or delivery of the notice of the State Tax Commission's final decision (or, where a motion for rehearing is authorized and duly filed, the delivery or mailing of notice of the decision on that motion)
RSMo 536.110; RSMo 138.470.4; RSMo 138.430.1; RSMo 138.430.3 (exemption/situs direct-to-circuit-court track) · primary source · verified 2026-08-12
Form: Petition for Review under RSMo 536.100-536.140. No prescribed statewide form. RSMo 536.110.2: 'No summons shall issue in such case, but copies of the petition shall be delivered to the agency and to each party of record in the proceedings before the agency or to his attorney of record, or shall be mailed to the agency and to such party or his said attorney by registered mail, and proof of such delivery or mailing shall be filed in the case.'
primary source · verified 2026-08-12
Fee: 45.00 USD statutory base for 'filing of other cases' in circuit court, plus a 7.00 USD statewide court automation fund charge, both stated in RSMo 488.012.3 as the amounts collectible PRIOR TO ADJUSTMENT by the Missouri Supreme Court. The actual current amount is set by Supreme Court rule and supplemented by local surcharges, so the real out-the-door cost is higher and varies by circuit. (statutory)
RSMo 488.012.3(14) (45.00 for filing of other cases, pursuant to RSMo 483.530) and RSMo 488.012.3(5) (7.00 statewide court automation fund, pursuant to RSMo 488.027); amounts set by Supreme Court rule under RSMo 488.010 to 488.020 · primary source · verified 2026-08-12
Who has to prove what
The taxpayer must present SUBSTANTIAL AND PERSUASIVE evidence. STC pamphlet, verbatim: 'You have the responsibility to prove the value you are asserting in your appeal or to prove any other ground which you may be asserting to justify a change in the assessment of your property. You must present substantial and persuasive evidence to support your position.' Where the burden shifts to the assessor under RSMo 137.115.1, the assessor's standard is materially higher: 'clear, convincing and cogent evidence.'
primary source · verified 2026-08-12
When values are set
REAL PROPERTY IS ASSESSED ON A TWO-YEAR CYCLE KEYED TO ODD-NUMBERED YEARS. RSMo 137.115.1, verbatim: 'The assessor shall annually assess all real property in the following manner: new assessed values shall be determined as of January first of each odd-numbered year and shall be entered in the assessor's books; those same assessed values shall apply in the following even-numbered year, except for new construction and property improvements which shall be valued as though they had been completed as of January first of the preceding odd-numbered year.' 12 CSR 30-3.001(1) restates this. PERSONAL PROPERTY, BY CONTRAST, IS ASSESSED EVERY YEAR as of January 1 (RSMo 137.115.1; STC pamphlet). WHAT THIS MEANS FOR 2026 SPECIFICALLY: 2026 is an EVEN-numbered, NON-REASSESSMENT year. The 2026 assessed value is, by operation of law, the January 1, 2025 value carried forward, adjusted only for new construction or property improvements. 12 CSR 30-3.001(3) is emphatic that non-physical changes cannot move an even-year value: 'A property improvement consists of any change to the physical characteristics of the property... Changes in zoning, neighborhood conditions or economic conditions which directly or indirectly affect the property will not warrant a change in the assessed value for the even-numbered year.' The rule's own examples confirm that a house burning to the ground in the odd year DOES warrant an even-year change, but rezoning, an adjacent landfill opening, and one more year of age do NOT. YES, A TAXPAYER MAY STILL APPEAL IN AN EVEN-NUMBERED YEAR, WITH TWO CRITICAL LIMITS. 12 CSR 30-3.005(2)(A): 'If a taxpayer did not file an appeal of an assessment of real property from the local board of equalization to the State Tax Commission in the odd-numbered year, the appeal to the local board of equalization in the even-numbered year shall be made by the aggrieved taxpayer in the manner required by law.' STC pamphlet: 'You can always appeal property assessments in an odd-numbered year... You can appeal real property assessments in the even-numbered year if you did not appeal the previous odd-numbered year. However, a decision for an even-numbered year appeal will only affect THAT YEAR'S assessment.' LIMIT 1 -- ONE-YEAR PAYBACK ONLY: an odd-year win sets the value for BOTH years of the cycle (12 CSR 30-3.015(1)), whereas an even-year win buys a single year. Economically, an odd-year appeal is worth roughly twice an even-year appeal for identical work. LIMIT 2 -- THE VALUATION DATE IS THE PRIOR ODD YEAR: on a 2026 appeal the taxpayer must prove value as of January 1, 2025, not January 1, 2026. AUTOMATIC EVEN-YEAR PRESERVATION: 12 CSR 30-3.005(2)(B) -- if the taxpayer DID appeal the odd year to the STC and that appeal is still pending, the STC files a notice with the county clerk before April 1 of the even year, and 'This notice shall constitute the filing of an appeal in writing to the local board of equalization on behalf of the taxpayer.' The taxpayer keeps the right to dismiss that STC-filed appeal or to appear and present evidence on it (12 CSR 30-3.005(3)). Correspondingly, RSMo 138.430.4 provides that notice to the collector of an odd-year appeal 'shall also serve as notice to the collector to impound taxes for the following even-numbered year if no decision has been rendered.'
primary source · verified 2026-08-12
How counties differ
MISSOURI IS NOT A UNIFORM STATE FOR PROPERTY TAX APPEALS. The BOE deadline is nominally statewide, but burden of proof, anti-increase protection, board-quorum rights, and administrative practice all vary by county class, charter status and population bracket. JACKSON COUNTY -- VERIFIED, AND THE SINGLE BIGGEST LIVE SITUATION IN THE STATE. (1) 2026 BOE deadline: the county officially published 'The Board of Equalization appeal filing deadline is July 13, 2026,' with the window opening May 1, 2026, and states that appeals 'must be filed to the Board of Equalization on or before the second Monday in July.' THAT DEADLINE HAS PASSED as of today, 2026-08-12. (2) INTERNAL CONTRADICTION ON THE COUNTY'S OWN SITE: Jackson County BOE FAQ #5 states '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.' That is flatly inconsistent with the county's own appeal page (second Monday in July / July 13, 2026) and with RSMo 137.275, 137.385 and 138.180. Do not rely on the FAQ; the second Monday in July is correct. (3) LATE APPEALS ARE POSSIBLE: '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.' This is consistent with the RSMo 137.385 proviso that 'the board may in its discretion extend the time for filing such appeals.' Jackson County published a '2025 Late Appeal Deadline Order' and separately a 'BOE 2025 Late Appeal Deadline October 1, 2025' notice. (4) NO EMAIL OR FAX: 'NO APPEAL APPLICATION WILL BE ACCEPTED BY EMAIL OR FAX.' Filing is through the Tyler SmartFile portal at https://jacksonmosmartfile.tylerhost.net/jacksonmo_sf. (5) THE BOE CAN RAISE YOUR VALUE: 'the County Assessment Department has the right to recommend an increase, decrease or no change... The Board of Equalization has the authority to increase, decrease or no change the current market value on all appeals.' The 12 CSR 30-3.075 anti-increase protection applies at the STC, NOT at the BOE. (6) NO ELECTRONIC EVIDENCE AT HEARING: 'The Board will not consider evidence presented via electronic device at the scheduled hearing' and 'The Board of Equalization will not generate copies.' Bring paper. (7) REALTOR OPINIONS REJECTED: acceptable documentation is '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,' plus income/expense statements, rent rolls, leases and three years of depreciation schedules for income property. (8) STIPULATION TRAP: '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).' Never sign an informal stipulation without pricing the STC option first. (9) MASSIVE BACKLOG STILL UNRESOLVED: as of 2026-08-12 Jackson County has published a stack of official BOE orders extending hearings on the 2023, 2024, 2025 AND 2026 dockets -- including 'BOE 2026 Docket Appeal Hearing extension to September 30, 2026' and 'BOE 2025 Docket Appeal Hearing extension to September 30, 2026' (both posted 08/11/2026), plus prior extensions to July 1, 2026, February 1, 2026, and December 1, 2025 for the 2023, 2024 and 2025 dockets. 2023-cycle appeals are STILL PENDING three years later. (10) BILLING CONSEQUENCE OF THE BACKLOG: Jackson County states 'recalculations for 2026 appeal decisions are suspended until January 2027. Therefore the 2026 tax bill must be paid in full by December 31, 2026,' and that a taxpayer who wins but did not pay 'will still be responsible for interest, penalties, and fees, but only based on the amount of the property valuation determined by the appeal.' Partial payments are accepted on real property but cannot be made online. ST. LOUIS COUNTY -- COULD NOT BE VERIFIED, TREAT AS A GAP. Every attempt to reach stlouiscountymo.gov, its Revenue/Board of Equalization pages, and boe.stlouiscountymo.gov returned an empty body (consistent with the anticipated Cloudflare block). The St. Louis County BOE appeal deadline, appeal form URL and any 2026 special procedures are THEREFORE UNVERIFIED and were not guessed. What IS verified about St. Louis County from statute: (a) RSMo 138.135.1 -- in any county of the first classification with a population of at least 900,000 the county assessor SHALL NOT be a member of the BOE; (b) RSMo 138.135.2 -- when there is an order of the BOE or the STC, INCLUDING A SETTLEMENT ORDER, the assessment 'shall remain the same for the subsequent even-numbered year' absent new construction or improvements; (c) RSMo 138.135.3 -- THE MOST POWERFUL SINGLE PROVISION IN MISSOURI PROPERTY TAX PRACTICE: 'if the property owner requests to be heard by a majority of the board of equalization, and a majority of the board of equalization is not in attendance for any reason, THE POSITION OF THE PROPERTY OWNER SHALL PREVAIL WITHOUT FURTHER ACTION.' A St. Louis County appellant should make that request in writing, on the record, every time; (d) RSMo 138.060.1 places the burden on the assessor to prove the valuation does not exceed true market value in any charter county over 1,000,000 inhabitants. ST. CHARLES COUNTY -- NOT DIRECTLY VERIFIED. RSMo 138.060.1 shifts the burden to the assessor in 'any county with a charter form of government with a population greater than two hundred eighty thousand inhabitants but less than two hundred eighty-five thousand inhabitants.' Identifying which county currently occupies that bracket requires census data that was not fetched; do not assume. GREENE COUNTY -- NOT REACHED within budget; no county-specific verification. CITY OF ST. LOUIS -- a separate assessment jurisdiction (STC pamphlet). RSMo 138.180 governs: appeal in writing, specifying the matter complained of, filed at the office of the ASSESSOR OF THE CITY (not the county clerk) on or before the second Monday in July, with 'no presumption that the assessor's valuation is correct.' The City also maintains a separate Board of Merchants' and Manufacturers' Tax Equalization. Personal property declarations are due April 1 in the City versus March 1 in all counties. ALL COUNTIES -- the county clerk is the statutory source of the BOE form and the authoritative source of the local BOE deadline; the STC itself directs taxpayers to 'contact the county clerk in the county where your property is located to determine the date when an appeal to the board was due.' Counties may also OPT OUT of RSMo 137.115/137.073/138.060/138.100 as enacted by H.B. 1150 (2002) under RSMo 137.115.14, which can change the applicable burden-of-proof framework; opt-out status was not verified for any county.
Missouri appeal deadline
Deadlines varyMissouri deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Missouri exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Missouri home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.