Board of Equalization

The Board of Equalization is a Statutory Board that is governed by the Missouri Constitution and Missouri Revised Statutes. It has the responsibility of determining the correct value of real and personal property for individuals, businesses and manufacturers.

The Board also considers requests for exemption from real and personal property taxes submitted by not-for-profit organizations based upon the ownership and use of the property. The Board's decision regarding tax exemption is based on provisions of the Missouri Constitution and Missouri Revised Statutes.

Property owners can file an appeal to the Board of Equalization during both, reassessment and non-reassessment years. The deadline to file an appeal is the second Monday in July, as set by Missouri state law. Please view the Property Values Appeals web page for current information on appeals.

During non-reassessment years (such as 2008 and 2010), the economic conditions of January 1 of the reassessment years apply.

Appeal forms are available at the Board of Equalization office at 41 S. Central Avenue in Clayton, the St. Louis County Government satellite offices (residential and agricultural only) and also online at the St. Louis County Appeals Forms web page.

Exemption forms are available at the Board of Equalization office at 41 S. Central Avenue in Clayton, the St. Louis County Government satellite offices (residential and agricultural only) and also online at the St. Louis County Exemption Forms web page.

		Office Information