Board of Equalization

The County Clerk serves as a non-voting secretary to the Board of Equalization (BOE). The BOE is a panel of citizens that hears appeals each summer (between July 1st and the last Saturday of July) brought forth by taxpayers regarding their county real estate and personal property assessments. The Board has the authority to decrease, increase, or not change these assessment values based on the facts presented at the hearings. The Board also meets monthly to certify corrections to erroneous assessments.

Requests for appeal to the Board of Equalization must be made in writing and received by the County Clerk on or before the second Monday in July, pursuant to state statutes (RSMo 137.275, 137.385).

All appellants or their representatives are required to appear in person before the Board of Equalization for their hearing, unless the appellant or representative, as applicable, requests a medical or other exemption. Requests must be made no later than the second Monday in July and are subject to board approval. Please submit a request in writing to [email protected].

Appeals to the Board of Equalization may be eligible for a de novo review by the State Tax Commission if the taxpayer does not feel, after their local hearing, that the decision of the BOE is in line with the fair market value of the property.