Missouri Property Tax Appeals: 2nd Monday in July

How Missouri Assessment Appeals Work

In Missouri your first appeal goes to the county Board of Equalization, and your second goes to the State Tax Commission (STC). The first step is set by statute: any person may appeal in writing to the board of equalization from the assessment of their property, specifying what they dispute, and the appeal is filed at the assessor's office. The statute also says there is no presumption that the assessor's valuation is correct. RSMo 138.180

The Deadline: Second Monday in July

The appeal to the Board of Equalization must be filed on or before the second Monday in July of each year. For 2027 that is July 12. The STC also says that if you pay your tax without protest and without appealing by that date, the law does not allow you to challenge that year's assessment, though you can appeal the following year by the second Monday in July. RSMo 138.180, STC, Paying Under Protest and Appeal Options

Counties we track appear with a countdown in the table above the county list. See the deadlines page for the full list.

Appealing to the State Tax Commission

If you disagree with the Board of Equalization, you file a Complaint for Review of Assessment with the STC. The deadline is September 30 of the year of assessment, or within 30 days of the Board of Equalization decision, whichever is later. These deadlines are set by statute and the STC cannot extend them. Mailed complaints count as filed on the postmark date. STC, File an Appeal

How to file:

• Online through the STC appeal link, which is the preferred method. The decision letter from the Board of Equalization has to be uploaded as a PDF.
• By email to the address on the STC form, or by mail to the State Tax Commission, PO Box 146, Jefferson City, MO 65102-0146.
• Attach the Board of Equalization decision letter or your tax bill. Send appraisals and photos later, not at filing.

STC, Paying Under Protest and Appeal Options

An appeal is accepted when you receive an email confirmation with an appeal number. A hearing officer is then assigned. STC, File an Appeal

If you settle on a value with the assessor during the Board of Equalization stage, the matter is final and you cannot appeal that value to the STC. STC, Paying Under Protest and Appeal Options

Paying Under Protest

Missouri property tax is due by December 31. You can appeal without having paid, but interest and penalties apply to late tax. To pay under protest:

1. Pay the full bill by December 31 to the County Collector.
2. Write "paid under protest" on the payment.
3. File a written statement with the County Collector giving the grounds, including the fair market value you claim.

Payments and statements can be mailed with a postmark no later than December 31. STC, Paying Under Protest and Appeal Options

Direct to the STC, and New Owners

You can go straight to the STC only in limited cases: the assessor failed to notify the current owner of an assessment or increase before the 30 days preceding the Board of Equalization deadline, or a new owner bought less than 30 days after the county first communicated the assessment. The STC asks for proof of the late notice and the purchase date. STC, Paying Under Protest and Appeal Options

Who Needs an Attorney

A home owned by a person or persons does not need an attorney. Property owned by a corporation, partnership, LLC, trust, association or estate must be represented by an attorney at the STC, and an unrepresented filing is rejected. STC, File an Appeal

What Evidence Works

• Recent sales of comparable homes, adjusted for size, age and condition.
• Photos and repair estimates for condition problems.
• Errors on the assessor's property record, such as wrong square footage.
• A recent appraisal, if you have one.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and file them yourself with your county Board of Equalization. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its assessor, board and next date.