How do I appeal my property tax assessment in Missouri?

Missouri property tax appeals are governed by R.S.Mo. Chapter 137 (assessment) and Chapter 138 (equalization and appeals).

1. Assessment Cycle

Real property is reassessed in odd-numbered years (2025, 2027) per R.S.Mo. § 137.115. Assessment ratios: 19% residential, 12% agricultural, 32% commercial/industrial (R.S.Mo. § 137.115).

2. Informal Conference

After receiving the Notice of Increase, request an informal conference with the assessor. Many disputes resolve here on a square-footage or condition correction.

3. County Board of Equalization (BOE)

File a written appeal with the County Clerk by the second Monday in July (R.S.Mo. § 138.060). St. Louis County BOE deadline is the second Monday in July; St. Louis City uses a different schedule. The BOE meets in July and August. Bring comparables, appraisal, photos, repair estimates.

4. Missouri State Tax Commission (STC)

Appeal a BOE decision within 30 days of notice of decision (or by September 30, whichever is later) under R.S.Mo. § 138.430. The STC assigns a Hearing Officer for a de novo evidentiary hearing. Either party may seek STC review of the Hearing Officer's decision.

5. Judicial Review

STC final orders are appealable to Cole County Circuit Court within 30 days under R.S.Mo. § 138.470. Hearing is on the record.

6. Senior Citizens / Disabled Property Tax Credit

The "Circuit Breaker" credit under R.S.Mo. § 135.010 provides up to $1,100 (homeowners) or $750 (renters) for low-income seniors/disabled. SB 190 (2023) allows participating counties to freeze property tax on the homestead of seniors 62+.

This is legal information, not legal advice.