Missouri · MO
Missouri assesses commercial property at 32% of market value, then applies the levy to that figure. Because the state reassesses on a two-year cycle, a successful appeal in an odd year generally holds for the even year as well — which doubles the value of getting it right.
counties and St. Louis City
32% for commercial property (RSMo 137.115)
Dollars per $100 of assessed value, applied to 32% of market value
Two-year reassessment cycle, odd years
Deadlines
The county board of equalization deadline is generally the second Monday in July (RSMo 137.385). Several counties vary it — Jasper County, for example, closes on the Friday before. The State Tax Commission appeal that follows runs to 30 September or 30 days after the board's decision, whichever is later.
Appeal deadlines cannot be extended. Our calendar computes the date for your specific parcel from the governing statute or ordinance and shows how well it is verified.
Check your localityThe appeal ladder
Each rung has its own deadline, its own evidence standard and its own cost. Skipping one usually closes the ones above it.
An informal conference, usually held in the spring before board filings open. Several counties hold these by appointment only and close them well before the board deadline.
The county board. Generally the second Monday in July, with local variation. This step must be taken to preserve the State Tax Commission appeal.
A formal evidentiary hearing before the Commission. Where the owner is a corporation, LLC or other entity, Missouri requires representation by a licensed attorney — a tax agent may not appear.
An attorney must represent entity owners at this rung
Review of the Commission's decision on the administrative record rather than a fresh hearing.
What catches owners out
This is the single most important procedural fact in Missouri practice. Under Missouri law a corporation or LLC cannot be represented before the State Tax Commission by a non-lawyer agent. We tell clients this before the board stage, not after, so counsel can be arranged in time.
A $10 million commercial property carries a $3.2 million assessed value. A reduction in market value flows through at 32%, so the headline reduction and the tax saving are different numbers. Our calculator applies the ratio automatically.
Missouri reassesses in odd-numbered years and the value generally carries into the even year. A successful appeal usually protects two tax years; a missed deadline usually costs two.
The second Monday in July is the general rule, not a universal one. We hold the specific date for each of the 115 Missouri jurisdictions we track and confirm it with the county where it is not published.
Forms
Adopted county by county; filed with the county clerk.
Form for appeal from the board. Entity owners must file through counsel.
We hold the current form library for all 115 Missouri counties and St. Louis City and file on the correct version, by the method that locality accepts.
Where we work
We cover every jurisdiction in the state. These are the markets where we carry the most case volume.
Questions
The county board of equalization deadline is generally the second Monday in July under RSMo 137.385, though several counties vary it — Jasper County closes the Friday before. The State Tax Commission appeal that follows runs to 30 September or 30 days after the board decision, whichever is later.
At the county board, no. At the State Tax Commission, an entity owner — a corporation, LLC or partnership — must be represented by a licensed attorney; a tax agent cannot appear on its behalf. We flag this at the outset so counsel can be arranged before the deadline rather than after.
At 32% of market value under RSMo 137.115. The levy is then applied per $100 of that assessed figure, so a $10 million property carries a $3.2 million assessed value.
Usually. Missouri reassesses on a two-year cycle in odd-numbered years, and the corrected value generally carries into the following even year. That is also why a missed deadline is costly — it tends to cost two years, not one.
Send us the parcel and the assessed value. We will review it against market evidence and come back with a written opinion of value — and a straight answer on whether an appeal is worth bringing.
This page is general information about Missouri assessment appeals, not legal advice, and statutes change. Confirm any deadline with your locality before relying on it. Sterling Tax Management is a property tax consultancy and is not a law firm.