Appeal Process (Real and Personal Property)
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 non-reassessment 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.
A note about valuation services: St. Charles County Assessor Scott Shipman warns property owners about paying valuation service companies to help them determine if their property is overvalued and/or to assist in the appeal process. Many valuation service companies buy public data and use information homeowners can access for free through the Assessor’s office.
“The services they provide are inferior to the services our office provides, or what a homeowner can research on their own or discuss with our office at no cost,” Shipman says. “These companies do not perform due diligence, which bogs down the appeals process with inaccurate information and wastes time and taxpayer dollars.”
Shipman says that in many cases, the information presented by these companies is usually of little relevance to the market value and is generated without considering important aspects such as the location and size of the property, architectural type and condition. Additionally, Shipman notes that representatives or tax agents performing appraisal or valuation analysis information must be certified or licensed in the state of Missouri, and offers to provide market value to contest assessments based on contingent fees are in violation of Uniform Standards of Professional Appraisal Practice.
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.
To obtain an appeal form, please call 636-949-7560 or download the appeal form (PDF) online.
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 to appeal at this level, unless newly purchased.