Step 1: Informal Hearing
These are conducted the end of April through early June of each year to discuss the property value or classification with a staff member of the Assessor's Office. Complete instructions and contacts are printed on the Assessment Notices.
To set up an Informal Hearing in a nonreassessment year contact the Assessors’ Office at 636-949-7428. Helpful evidence to submit may include a recent sales contract that is considered arms-length or an appraisal performed by a licensed real estate appraiser. Other helpful information may include sales of comparable properties, photographs of defects in your property, or in the case of commercial property, income and expense statements.
If an agreement is not reached after speaking with the Assessor's Office then the taxpayer should follow through with step 2.
Step 2: Board of Equalization
Members meet during July and August to resolve value disputes between the taxpayer and the Assessor's Office. The appeal form for this process is provided by the Office of the St. Charles County Registrar and must be completed and filed with that office prior to 5 p.m. on the second Monday in July.
Once the appeal has been accepted, an appointment will be set during July or August to submit your case. If an acceptable decision is not granted by the Board of Equalization (BOE), the taxpayer may follow through with step 3.
Caution: Failure to file with the BOE precludes a further appeal to the next level of the appeal process, unless the property is newly purchased (see step 3 below).
Step 3: Missouri State Tax Commission
This is the final step in the appeal process if an acceptable decision has not been provided by the BOE. The deadline for filing an appeal at this level is September 30 or 30 days from the date of the BOE decision, whichever is later, in the current year (deadline for properties purchased after the second Monday in June is December 31). See the Missouri State Tax Commission website. Hearings will be held in St. Charles County shortly thereafter.
A professional appraisal is expected on property classified as commercial / all other. The parcel must have been appealed to the BOE in order to appeal at this level, unless newly purchased.