Assessment appeals
If you appeal, argue value instead of just shock.
Missouri's appeal path starts locally. The first step is usually an informal conversation with the assessor after the assessment notice arrives. If that does not resolve it, the county Board of Equalization is the next local step, and the State Tax Commission can come after that. The Missouri State Tax Commission FAQ lays out the state appeal path in plain official terms.
What evidence helps
The key issue is market value. Photos, recent comparable sales, a recent sale of the property, appraisals, condition problems, square-footage corrections, and record-card errors are more useful than saying taxes are too high.
The deadlines are not all statewide
County informal-review windows and Board of Equalization deadlines vary. For State Tax Commission appeals, the deadline is September 30 or 30 days after final action of the board, whichever is later. Use the STC appeal filing page and your county office for current dates. A separate December 31 deadline can apply to personal property and certain real estate bought too late for the ordinary county-board step.
Missouri-specific watch item
In an odd-numbered reassessment year, do not wait until the tax bill arrives. The appeal work usually needs to begin when the value notice arrives.
Find your next step
Where are you in the process?
Pick your stage to see the next step, the deadline, and the evidence that actually helps. Deadlines vary by county; your county clerk is the local deadline source. This is general information, not legal advice.
Where are you right now?
Pick where you are to see the next step and the deadline. The deadlines vary by county — always confirm yours with the county clerk. This is general information, not legal advice.
Evidence that helps
- Recent closed sales of similar homes (actual sales, not listings)
- A recent purchase price or closing statement, if you bought lately
- An appraisal by a licensed appraiser (who must appear to testify)
- Photos of condition problems plus written repair-cost estimates
- Record-card errors — wrong square footage, lot size, or features
Not grounds for an appeal
- “My taxes are too high” — the appeal is about value, not the bill or levy
- Not being able to afford the taxes
- Your own opinion of value with nothing to back it up
- For-sale listings or ads (those are not closed sales)
- What other homes are assessed at
Next steps
What to check next
A good appeal starts with the right value evidence and the right local deadline.
Assessment appeal questions people ask first
Can I appeal because the tax bill is too high?
The useful appeal argument is usually market value or classification, not bill shock. Bring evidence about the property, sale prices, condition, square footage, or record-card errors.
When should I start?
Start when the assessment notice arrives, especially in an odd-numbered reassessment year. Waiting for the tax bill can leave you too late for the local appeal window.
Who controls the local deadline?
Local dates vary. Check the appeal packet and the office named on the notice before you count on a deadline.
What if I bought the property after the local appeal deadline?
The State Tax Commission publishes a separate filing path for real estate acquired too late to use the county board process. Its filing page also gives a different December 31 rule for personal property. Use that page and contact the Commission rather than forcing your case into the ordinary timeline.
Sources and review
Where this information comes from
Start with the summary here, then use the linked office or agency for the current rule.
- Data used
- Missouri assessment-appeal statutes (RSMo 137.385 Board of Equalization, 138.430 State Tax Commission) and STC guidance
- Last reviewed
- June 18, 2026
- Missouri State Tax Commission FAQ for assessment ratios, reassessment timing, personal property, and appeal basics.
- Missouri State Tax Commission — File an Appeal for STC deadline of September 30 or 30 days after the board, whichever is later; cannot be extended.
- RSMo 137.385 for part of the county Board of Equalization deadline framework; county class and local schedule still matter.
- RSMo 138.430 for right to appeal the board's decision to the State Tax Commission, and on to judicial review.
Use this carefully: Deadlines and forms vary by county — confirm your exact Board of Equalization date with the county clerk. STC publishes a separate December 31 rule for personal property and certain late-acquired real estate. The appeal is about the assessor's value or classification, not the tax bill, and you carry the burden of proof. This is general information, not legal advice.
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