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.
Appeals
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.
Protest Payments
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.