Property Value Appeals

The Board of Equalization is a Statutory Board that is governed by the Missouri Constitution and Missouri Revised Statutes. Board members are appointed for three-year terms by the County Executive and approved by the County Council. The Board of Equalization conducts meetings with the general public regarding tax assessment, tax exemptions and Board procedures. State Statutes require these meetings to be open to the public.

The Board of Equalization 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 and provides recommendations to the St. Louis County Council based upon the ownership and use of the property. The Board's recommendation regarding tax exemption is based on provisions of the Missouri Constitution and Missouri Revised Statutes.

The Board of Equalization is required by State Statutes to provide appeal forms to property owners who disagree with the assessed value of their real or personal property as determined by the St. Louis County Assessor. Click here to view or print the appeal forms and instructions.

Appeals to the Board of Equalization for real and personal property are available on May 1st and must be received by the Board no later than the third Monday in June of the current assessment year, as required by State Statutes. Hearings on tax appeals are held by the Board of Equalization during the months of June and July. The appellant is notified of his or her hearing date and time by letter.

The Board of Equalization is required by State Statutes to complete all tax appeals hearings no later than the last Saturday in July. Property owners or their representatives are notified by letter in mid-August as to the Board's determination of value for the property that was appealed.

After the Board of Equalization Hearings are complete and the decisions of the Board regarding value are mailed to taxpayers, the taxpayer has the right to file an appeal with the State Tax Commission of Missouri if his or her opinion of value differs with the Board's conclusion of value. This appeal must be filed with the Commission within 30 days of the date of mailing of the Board's decision. The property owner must file an appeal with the Board before her or she can file an appeal with the State Tax Commission.

Requests for exemption from real and personal property taxes are submitted to the Board of Equalization throughout the year by not-for-profit organizations. There is no statutory deadline for filing a tax exemption petition.

The Division of Assessment conducts a physical inspection of the property that is the subject of the petition and files a report with the Board of Equalization. The Board of Equalization is required to schedule a hearing to determine if the ownership and use of the property meets the qualifications for tax exemption as provided for in the Missouri Constitution and the Missouri Revised Statutes.

The Board of Equalization is required by State Statutes to notify the petitioner of the hearing date and time. If the subject property has an assessed value of more than $25,000, the Board of Equalization is also required to notify the political subdivisions in the jurisdiction where the property is located. The Board makes a determination on the request for tax exemption and notifies the petitioner and the St. Louis County Council of its recommendation.

The Board of Equalization continues to work towards the completion of the tax appeal hearing process by the statutory deadline and to strive to meet the needs of the public. The goal is one where all parties fully understand the policies and procedures of the Board on all matters of tax assessment and tax exemption.