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PROPERTY TAX
APPEALS
BEFORE
THE STATE TAX
COMMISSION
OF MISSOURI
State Tax Commission
Jefferson City, Missouri
Revised May 2018
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ADDITIONAL INFORMATION
For further information concerning your property tax appeal you may write or
call:
Legal Section
State Tax Commission of Missouri
P.O. Box 146
Jefferson City, MO 65102-0146
(573) 751-1715
FAX (573) 751-1341
or visit us on the internet at www.stc.mo.gov
NON-DISCRIMINATION STATEMENT
The State Tax Commission does not discriminate based upon race, color, creed, sex, age,
national origin, or disability. If you are disabled and need special accommodations in order
to present your case, you may request those accommodations by contacting the Legal Section
of the State Tax Commission.
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APPEALING YOUR PROPERTY TAX ASSESSMENT
You have a right to appeal your property tax assessment to the State Tax Commission of
Missouri. This booklet is for those individuals who wish to represent themselves without
assistance of an attorney. Only individuals may appear before the Commission without
an attorney. A trust, corporation (e.g. LLC, S Corp. etc.), partnership, estate or other
legal entity must be represented by an attorney. This booklet is designed to help you
in presenting your appeal before the Commission. It is based on the laws in effect at the
time it was written. Nothing in this booklet gives anyone any greater rights than they would
have by law. If there are changes in the law, the facts and procedures in this booklet may
also change. It is your responsibility to be aware of changes in the laws which affect your
right to appeal.
Here are some commonly asked questions about property tax assessment appeals.
REQUIREMENTS FOR FILING
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HAT ARE THE REQUIREMENTS FOR ME TO FILE MY APPEAL?
You cannot appeal to the Commission unless you have first appealed to your county Board
of Equalization, if such was available to you. If the decision rendered by the local Board
of Equalization is unacceptable to you, you may then appeal to the Commission. If the
Board of Equalization process was not available to you 12 CSR 30-3.010 states: “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.”
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HEN MUST I FILE MY APPEAL TO THE COMMISSION?
You must file your appeal to the Commission by September 30 or 30 days after the Board
of Equalization (BOE) decision, whichever is later, except:
When real property is purchased within 30 days of the BOE deadline or thereafter
in the tax year; and
When the property owner was not provided with an impact (notice of increase in
assessment) 30 days prior to the BOE deadline.
These deadlines are set by statute and the Commission has no authority to extend them
for any reason.
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HEN CAN APPEALS BE MADE?
You can always appeal property assessments in an odd-numbered year. Your appeal
would be filed in accordance with the time limits discussed above.
You can appeal real property assessments in the even-numbered year if you did not appeal
the previous year. However, a decision for an even-numbered year appeal will only affect
that year’s assessment.
You can appeal personal property assessments in any year in which you disagree with the
value the county puts on your personal property.
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A
RE THERE SPECIAL FORMS I MUST USE TO FILE AN APPEAL?
Yes. You must file your appeal on State Tax Commission forms which you can obtain by
calling or writing to the Commission. Forms may also be downloaded from the
Commission’s website,stc.mo.gov. Fill out the form completely and attach a copy of the
decision of your Board of Equalization, if such was available to you. Send both to the
Commission. If the Board of Equalization process was not available to you 12 CSR 30-
3.010 states: “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.” Mail both the completed form
and such to the Commission. We will consider your appeal to be filed on the date it is
postmarked if mailed by certified, registered or first class mail. Appeals carrying metered
mail postage will be considered to be filed as of the date of post office cancellation.
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S THERE A FEE FOR FILING AN APPEAL?
No. There is no fee for filing an appeal to the Commission.
GROUNDS FOR FILING AN APPEAL
WHAT ARE THE REASONS FOR FILING AN APPEAL?
There are several reasons or grounds that the Commission will consider for filing an
appeal. These generally fall into the following categories: overvaluation,
misclassification, misgraded agricultural land, discrimination and exemption.
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HAT DOES IT MEAN IF I APPEAL ON THE GROUND OF OVERVALUATION?
An appeal filed on the basis of overvaluation means you believe your property has been
overvalued. The standard of value is what a willing buyer and seller would agree to as a
price for the property. Even though you do not want to sell your property, the
determination of value, by law, must be made based on what the property would bring in
the open market if it were to be sold.
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HAT DOES IT MEAN IF I APPEAL ON THE GROUND OF MISCLASSIFICATION?
An appeal based on misclassification means that you disagree with the assessor as to how
he has classified your property. The assessor by law must classify real property as
residential, agricultural or other (commercial, industrial, etc). Residential property is then
assessed at 19% of its fair market value (true value in money). Agricultural property is
assessed at 12% of its productive use value or its fair market value if it is vacant and
unused agricultural land. Other property is assessed at 32% of its market value. NOTE:
Zoning is not conclusive regarding classification.
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HAT IS RESIDENTIAL PROPERTY?
Residential property is real property improved by a structure which is used or intended to
be used for residential living by human occupants.
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HAT IS AGRICULTURAL PROPERTY?
Agricultural property is real property used for agricultural or horticultural purposes.
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HAT IS COMMERCIAL PROPERTY?
Commercial property is all property other than residential and agricultural. It includes
utility and industrial property.
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HAT DOES IT MEAN IF I APPEAL ON THE GROUND OF MISGRADED AGRICULTURAL LAND?
Land used for agricultural purposes is valued based on productivity grades, rather than
market value. There are eight different grades of agricultural land. Each grade is
assigned a different productivity or use value for purposes of valuing the land. A complete
description of the agricultural grades is in the Code of State Regulations at 12 CSR 30-
4.010. The Code of State Regulations is available in most public libraries and online, or
you can contact the Commission and a copy of the agricultural grades will be sent to you.
The assessor is required by law to place agricultural land in one of the grades for valuing
it. Agricultural land which is vacant and unused is valued at its market value. If you feel
the assessor has placed your agricultural land in the wrong grade or grades, you can
appeal on this basis.
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HAT DOES IT MEAN IF I APPEAL ON THE GROUND OF DISCRIMINATION?
An appeal based on discrimination means you believe the assessor has intentionally
assessed your property at a higher percentage of its market value than the assessments
generally on the properties in the class as a whole.
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HAT DOES IT MEAN IF I APPEAL ON THE GROUND OF EXEMPTION?
An appeal based on exemption is filed when a non-profit corporation believes its property
is exempt from payment of property taxes because it is being used for religious, educational
or charitable purposes.
YOUR CASE BEFORE THE COMMISSION
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HO WILL HEAR AND DECIDE MY CASE?
Your appeal will be heard and decided by an impartial Hearing Officer. Your property
taxes do not go to the state. The Hearing Officer’s salaries are not affected by your
property values. The Hearing Officer will conduct the Evidentiary Hearing in your appeal.
The Hearing Officers are attorneys who are trained specifically to conduct your hearing
and issue a decision. The Hearing Officers act as the judge and jury in appeals before
the Commission. Your case will be assigned to a single Hearing Officer to hear. In most
cases that Hearing Officer will then issue the written Decision and Order. However, after
the hearing, your appeal may be assigned to another Hearing Officer to issue a Decision.
In such instances, the new Hearing Officer will read and/or listen to the transcript of your
hearing and review all exhibits that were received into evidence.
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HAT IS THE EVIDENTIARY HEARING?
The Evidentiary Hearing is a trial. It is a legal proceeding (although, generally in an
informal setting). Appropriate decorum and respect for the process must be exercised by
all. It is when you present your side of the case in a formal manner and the Assessor will
present his/her case in a formal manner. The Evidentiary Hearing is recorded. It is
presided over by a Hearing Officer trained to conduct the hearing and render a decision in
property tax appeals. The Rules of Evidence apply. NOTE: If you choose to proceed
without an attorney (pro se) you will be deemed to know the relevant statutes, regulations,
rules and case law. You will be held to the same standard as an attorney.
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S THERE A MEETING WITH THE HEARING OFFICER BEFORE THE EVIDENTIARY HEARING?
A Prehearing Conference may be scheduled at some time before the Evidentiary Hearing.
A Prehearing Conference is an informal meeting between the taxpayer, a representative
of the assessor’s office and the Hearing Officer. No evidence is taken at the Prehearing
Conference. You may wish to bring any documentation which you think would be
beneficial to the discussion. If a settlement is not reached at the Prehearing Conference,
an Evidentiary Hearing will be scheduled at a later date. You will be notified as to the
time, date and location for the Prehearing Conference and the Evidentiary Hearing.
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O I NEED A LAWYER TO REPRESENT ME?
If you are an individual (not a trust, corporation [e.g. LLC, S Corp. etc.], partnership, estate
or other legal) you are not required to hire a lawyer to appeal your assessment. Missouri
law requires that trust, corporations, partnerships, estates and other legal entities other
than individuals must be represented by an attorney to appear before the Commission.
Neither the Hearing Officer nor the State Tax Commission may give you legal advice.
If you appeal the assessment on your own property, only you can decide whether you need
an attorney to assist you with your case.
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F I REPRESENT MYSELF, WHAT ARE MY RESPONSIBILITIES?
You must gather evidence and research the legal and factual issues involved in your case.
The rules of evidence used by the courts will also be used by the Hearing Officer who
presides over your case. This means the facts you present must be admissible, relevant
and reliable. You can testify on your own behalf. You can also call witnesses and have
them testify on your behalf. You will be deemed to know the relevant statutes, regulations,
rules and case law. You will have the right to cross-examine any witnesses presented by
the Assessor. If you need to have your case continued, you are responsible for contacting
the Commission in writing to request any continuance. 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. Only you can determine
what you feel you wish to present in your appeal. Neither the Hearing Officer nor the State
Tax Commission may give you legal advice.
H
OW WILL I KNOW WHEN MY CASE IS GOING TO BE HEARD?
After you have filed your Complaint for Review of Assessment (your appeal) with the
Commission you receive a notice of any Prehearing Conference and/or Evidentiary
Hearing. The notice will be sent to the address shown on your Complaint for Review of
Assessment. The notice you receive will give you the time, date and location of any
conference or hearing.
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D
O I HAVE TO COME TO JEFFERSON CITY FOR THE EVIDENTIARY HEARING?
No. All conferences and hearings are conducted in the county where the property under
appeal is located.
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HAT HAPPENS IF I CANNOT APPEAR ON THE DATE SCHEDULED FOR A PREHEARING
CONFERENCE OR THE EVIDENTIARY HEARING?
It is your responsibility to notify the Commission in advance if you cannot appear. In most
cases, you should notify the Commission at least five (5) days before any conference or
hearing. NOTE: weekends and holidays are not counted in the five (5) day
calculation. If a last minute emergency (bad weather, illness) prevents your attendance
on the date set, your case may be rescheduled. You should notify the Hearing Officer and
the Assessor as soon as practical.
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AY I NEGOTIATE A SETTLEMENT WITH THE ASSESSOR BEFORE AND/OR AFTER THE
EVIDENTIARY HEARING HAS BEEN SET?
Yes. In fact you can negotiate a settlement with the Assessor any time prior to the Hearing
Officer actually rendering a decision in your case. The Hearing Officer does not take part
in settlement negotiations. They are strictly between the parties.
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HO WILL REPRESENT THE ASSESSOR AT THE EVIDENTIARY HEARING?
The Assessor may represent him or herself. However, the Assessor may also be
represented by counsel, an attorney who will present the Assessor’s case and cross-
examine you about your appeal.
PREPARING FOR AND PRESENTING YOUR CASE
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HAT KINDS OF EVIDENCE SHOULD BE PRESENTED AT THE EVIDENTIARY HEARING?
You would need to admissible, relevant present substantial, persuasive and reliable
evidence that will aid the Hearing Officer in reaching a decision on the ground on which
you are appealing. If you are appealing on the grounds of overvaluation or discrimination,
you need to show what the value of your property was on January 1. 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. This is because real property in Missouri is assessed on a
two-year cycle in each odd-numbered year. Only you can determine what you wish to
present, that conforms to the Rules of Evidence. You will have to investigate whether a
witness will be necessary to present any particular piece of evidence. In the event you
believe certain repairs are necessary, you must decide how many estimates of cost of
repair, if any, you wish to present and be familiar with the evidentiary rules applicable to
the proper presentation of such evidence, including whether a witness is necessary. Note
that without evidence to prove the cost of repair, testimony and/or pictures of damage
requiring repairs do not assist the Hearing Officer in making a determination of value
Neither the Hearing Officer nor the State Tax Commission may give you legal advice.
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RE PICTURES GOOD EVIDENCE TO PROVE VALUE?
A picture of your property is helpful to the extent the Hearing Officer can see what your
property looks like. However, a picture does not “prove” anything about the value of your
home. Likewise, pictures of damage or areas of needed repair do not show what the cost
to repair will be. Without evidence to prove the cost of repair, pictures of damage requiring
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repairs do not assist the Hearing Officer in making a determination of value.
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HAT ABOUT NEWSPAPER SALES ADS FOR HOMES LIKE MINE?
Copies of newspaper listings of homes that are for sale are generally not good evidence.
The Hearing Officer needs evidence of actual sales of comparable properties. Generally,
newspaper listings do not present enough information for the Hearing Officer to make a
determination as to how similar the properties being offered for sale may be to your
property.
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OULD 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.
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OULD SALES DATA ON HOMES SIMILAR TO MINE FROM REALTORS BE EVIDENCE OF THE VALUE
OF MY HOME
?
Sales data alone would not generally prove the value of your home. The owner of a home
is not recognized as an expert in the appraisal of homes. The owner is generally not
qualified to testify as to what is a comparable property to his. However, in some instances,
pictures of homes that have sold in the neighborhood of your property along with
information which gives data on the size of the other properties, the type of construction,
lot size, number of rooms and when the house was built, could be received into evidence
to support an owner’s opinion of value.
OF WHAT SUFFICIENCY IS THE OWNER’S OPINION OF VALUE TO PROVE TRUE MARKET VALUE?
The owner of property is qualified to testify and give an opinion of value for the property
under appeal. However, without some supporting documentation, the owner’s opinion of
value standing alone will generally not be given very much weight by the Hearing Officer.
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HAT IF I HAVE RECENTLY PURCHASED MY HOME?
If you have purchased your home within the last two or three years, a copy of the sales
contract showing the purchase price may be determined to be good evidence. Generally,
the further such purchase date is from the applicable tax valuation date, the less weight
such will be given. You should be prepared to offer into evidence a copy of the contract
and closing statement to establish the amount which you paid for your property.
D
O I HAVE TO HAVE AN APPRAISAL ON MY PROPERTY TO PROVE VALUE?
You are not required to present an appraisal in the Evidentiary Hearing. However, for
residential properties an appraisal report by a certified appraiser is generally good evidence
of value. It is very difficult to prove value of your property in the absence of an
appraisal, unless you have purchased the property at a time fairly close to the tax
date. If you wish to have an appraisal report introduced into evidence it will be necessary
for the appraiser to be present to testify and be cross-examined. If the appraiser is not
present at the Evidentiary Hearing, the appraisal report cannot be received into evidence.
C
AN ANYONE TESTIFY AS AN APPRAISER AT THE EVIDENTIARY HEARING?
No. If a person charges a fee for doing an appraisal or rendering an opinion of value
based upon an appraisal of the property, they must be a state certified or licensed appraiser
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to testify at the Evidentiary Hearing. Persons who are employees of the Assessor’s staff
can testify as to an appraisal of property without being state licensed or certified. Also
employees of corporations, who in the course of their employment appraise property, can
testify as to the value of the corporation property.
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AN I MAKE OBJECTIONS AT THE EVIDENTIARY HEARING?
Yes. The fundamental rules of evidence generally apply in Evidentiary Hearings before
the Commission. The Hearing Officer presiding over your case cannot make objections
for you. However, simply because you do not know the precise legal objection which can
be made does not mean the Hearing Officer will not make a ruling when requested to do
so. If you feel that something in the proceeding is in error, you may state you wish to
object. The Hearing Officer will ask you to state the reason for your objection and will then
make a ruling.
D
O I GET TO CROSS-EXAMINE THE WITNESSES FOR THE ASSESSOR?
Yes. After a witness for the Assessor has testified, you will be given an opportunity to
cross-examine the witness. You can ask questions of the witness about what he or she
has testified to on direct examination. You are to ask questions on cross-examination.
This is not a time to argue with the witness.
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AN I MAKE A CLOSING ARGUMENT?
Yes. After both sides have indicated they are through presenting evidence, the Hearing
Officer may permit either party to make a closing argument. Closing argument is the time
for you to make a summary statement about your appeal and why you think that your
evidence supports the value that you think should be put on your property. Closing
arguments are not treated as evidence.
H
OW LONG DOES AN EVIDENTIARY HEARING LAST?
For most residential appeals the Evidentiary Hearing will take only about an hour.
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HEN WILL I FIND OUT IF I’VE WON MY CASE?
A decision on your appeal will not be rendered at the Evidentiary Hearing. A written
decision will be issued as quickly as the Hearing Officer is able to review the evidence,
prepare a Decision and Order and after sufficient and appropriate review of such to occur.
Decisions are usually written in the order the cases were heard. Sometimes there is a
delay between the date your case was heard and the date a Decision is rendered.
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F I DO NOT AGREE WITH THE DECISION MADE BY THE HEARING OFFICER CAN I APPEAL MY CASE
FURTHER
?
Yes. 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.
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RE THERE DIFFERENT RULES FOR APPEALING A COMMERCIAL PROPERTY?
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Yes. In cases involving an appeal of commercial property a Scheduling Order may be
issued by a Hearing Officer setting a time when both parties must file with the Commission
a copy of all exhibits they propose to offer into evidence at the Evidentiary Hearing. The
Scheduling Order will also set a time for filing written direct testimony of each witness that
is going to be presented at the Evidentiary Hearing. A copy of all exhibits and all written
direct testimony must also be sent to the opposing party/attorney when it is filed with the
Commission. It is each party’s responsibility to mail or deliver the exhibits and written
direct testimony to the Commission and the opposing party/attorney. Any exhibits or
written direct testimony not filed with the Commission and exchanged with the opposing
party/attorney will not be received into evidence at the Evidentiary Hearing.
GLOSSARY OF TERMS
AD VALOREM TAXES. Taxes based on the value of property. These are commonly known as
property taxes.
AGRICULTURAL/HORTICULTURAL LAND GRADES. The eight (8) grades of land used
to value agricultural/horticultural land. The grades are based on the productive use value of the
land. Grade 1 is the best land, grade 8 is the poorest. 12 CSR 30-4.010.
APPRAISED VALUE. An estimation of the true value in money (fair market value) of residential
and commercial property or the productive use or market value of agricultural property.
ASSESSED VALUE. The portion of the market value on which taxes are based. Residential
property is assessed at 19 percent of its market value. Agricultural/horticultural property is
assessed at 12 percent of its productive use or market value. Commercial property is assessed at
32 percent of its market value. Most personal property is assessed at 33 1/3 percent of its market
value. In other words, residential property valued at $100,000 would be assessed at $19,000;
agricultural property valued at $100,000 would be assessed at $12,000; commercial property valued
at $100,000 would be assessed at $32,000. Most personal property valued at $100,000 would be
assessed at $33,000.
ASSESSMENT DATE OR TAX DATE. January l
st
of each year. Real property is assessed as
of January l
st
of each odd-numbered year. That same value will be used for the following even-
numbered year, unless there has been new construction and improvement to the property. Personal
property is assessed as of January l
st
of each year.
In counties that adopt the Occupancy Law, newly constructed residential real property may be
assessed for a portion of the tax year on a pro-rata basis, commencing upon the day the home is
occupied. For example, if a family moves into a new home on April 1, the assessor assesses the
home and the owner is taxed on 75% (eight out of twelve months) of the value of the real estate for
that year.
ASSESSOR. The county official charged with determining the market value and classification of
property for tax purposes.
ASSESSMENT JURISDICTION. The county in which the subject property is located. The
City of St. Louis is a separate assessment jurisdiction.
BOARD OF EQUALIZATION. The body which hears taxpayer complaints, reviews the
assessments and issues decisions either affirming or adjusting the assessments made by the assessor.
The City of St. Louis also has a Board of Merchants’ and Manufacturers’ Tax Equalization which
performs the same equalization duties as the Board of Equalization for manufacturer’s assessments.
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CLASSIFICATION. Real property is classified as (1) residential; (2) agricultural/horticultural;
and (3) utility, industrial, commercial, railroad and all other. Property must be assessed uniformly
within its own class or subclass.
COMMISSION. The State Tax Commission of Missouri. There are three individuals appointed
by the Governor to serve as Commissioners.
COMPLAINANT. The taxpayer bringing an appeal before the Commission.
COMPLAINT FOR REVIEW OF ASSESSMENT. The form on which the taxpayer files his
appeal to the Commission. It is the pleading to begin the process.
EVIDENTIARY HEARING. The trial of an appeal. The time when both parties present
evidence to support their position in the case being heard. The taxpayer’s day in court.
IMPROVEMENTS. Buildings, additions to buildings, sidewalks, parking lots, and other
permanently attached additions to land which, under the two-year assessment cycle, may either
increase or decrease the value of the property.
PREHEARING CONFERENCE. An informal meeting between the parties and a Hearing
Officer to discuss the issues in a case.
PRODUCTIVE USE VALUE. The value which land has for agricultural/horticultural use. The
value established by the Agricultural/Horticultural Land Grades.
PERSONAL PROPERTY. Tangible property that is not real property. This includes
automobiles, trucks, farm implements, boats, office equipment, machinery and equipment.
REAL PROPERTY. The land and all growing crops, buildings, structures, improvements and
fixtures on the land. It also includes all rights and privileges belonging or related to the land.
RESPONDENT. The assessor of the county or the City of St. Louis where the property under
appeal was assessed.
SETTLEMENT. An agreement reached through negotiation by the Complainant and Respondent
in a tax appeal.
SUBJECT PROPERTY. The property under appeal before the Commission.
TESTIMONY. Information supplied by people, under oath—a legally binding promise to tell the
truth—at an Evidentiary Hearing.
TRANSCRIPT. A written record of the testimony at the Evidentiary Hearing.
TRUE VALUE IN MONEY. The price the property would bring after a reasonable exposure to
the open market when offered for sale by a person who is willing but not obligated to sell it, and is
bought by a person who is willing to purchase it but is not forced to do so. The fair market value
of the property. The true value in money of agricultural/horticultural land in actual use is defined
as its productive use value. The true value in money of agricultural or horticultural land that is
vacant and unused is its fair market value.
WITNESS. An individual who is called to testify at the Evidentiary Hearing.
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