The Board of Equalization (BOE) is a Statutory Board 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.
Property owners can file an appeal to the Board of Equalization in either reassessment and or 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 2012 and 2014), the economic conditions of January 1 of the reassessment years apply to all appeals.
2012 Appeal forms will be available as of May 1, 2012 at:
Between May 1, 2012, and July 9, 2012, you may file your appeal online at the BOE Online Property Assessment Appeal page.
Exemption forms are available year-round at: