If the assessed value on your property is raised, the Jefferson County Assessor will send you a change of value notice in the spring. If you believe that your property has been assessed incorrectly, you should first contact the Jefferson County Assessor prior to June 15th to determine how they assessed your property. If you are still not satisfied with the assessment, then you can appeal to the Board of Equalization.
This board meets through the summer, and you should contact the Jefferson County Clerk by 5 pm on the third Monday in June to schedule an appointment before this group. There are specific forms provided by the County Clerk that must be completed to properly secure your appeal.
If you are still not satisfied you can then appeal to the Missouri State Tax Commission. This group operates out of Jefferson City, but they will schedule appointments here in Jefferson County to hear your appeal.
If you have an appeal pending with the State Tax Commission, you must still pay the full amount of your taxes before December 31st, and this payment should be accompanied with a letter stating that you are paying your taxes in protest and that you have an appeal pending with the State Tax Commission. When we receive your tax payment, the Collector will hold these funds in an escrow account until a ruling is made on your appeal. Filing online is the preferred method for filing a Complaint for Review of Assessment with the State Tax Commission. Follow the instructions provided on the Create New Appeal web page. You need to upload a copy of the decision letter from the Board of Equalization when filing a Complaint for Review of Assessment. If you do not have internet access please contact the Legal Section at (573)751-1715 and request a form to be mailed. The Complaint for Review of Assessment along with supporting documentation must be filed with the State Tax Commission on or before September 30 of the year of the assessment or within thirty (30) days of the decision of the Board of Equalization, whichever is later.
The payment of taxes in protest is a very specific legal remedy that is available to taxpayers that believe that they have been assessed incorrectly. Simply writing "protest" on your check when making your payment will not preserve your rights to appeal.
For more information you can refer to the Missouri Revised Statutes section 139.031.