Property Exemptions

General Overview

Property Exemptions

The Board of Equalization has the responsibility of determining the correct value of real and personal property for individuals, businesses and manufacturers. 

The Board 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. 

We offer recommendations regarding tax exemption based on provisions of the Missouri Constitution and Missouri Revised Statutes.

Request Process

Requests for exemption from real and personal property taxes are submitted to the Board of Equalization throughout the year by not-for-profit organizations. 

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 schedules hearings to determine if the ownership and use of the property meets the qualifications for tax exemption as defined in the Missouri Constitution and the Missouri Revised Statutes. We notify the petitioner of the hearing date and time.

It's our goal to ensure all parties fully understand the policies, procedures and process on all matters of tax assessment and the tax exemption process.