If you do not agree with your assessment, there are three steps you can take in the appeal process. Remember that an assessment is based on current market value and our objective here is to establish the correct market value of the property. Stating that property taxes are too high is not relevant testimony. You should determine what you believe to be the value of your property and gather and present evidence that supports that value. Such evidence could include photographs, the recent sale of your property, or the oral testimony of someone who has done a recent appraisal of your property.

1. Informal Appeals - You may schedule a meeting with the appraisal staff to review the appraised value and to verify the information in the Assessor's records. Meetings will be scheduled with owners or their authorized representative by appointment only. A request for a meeting must be made within (15) fifteen days from receipt of the Change of Assessment Notice by calling:
   • For Residential Property: (314) 589-6581
   • For Commercial Property: (314) 589-6586
   Between 8:00 AM and 5:00 PM, Monday through Friday.

   All meetings must be completed prior to May 1st of the year in which you receive the reassessment notice.

   During an informal meeting with the Assessor or one of the staff, you can learn how your assessment was made, what factors were considered, and what type of records pertain to your property. Many disagreements are taken care of at this level. Notices are mailed the first week of April each reassessment year.

2. Board of Equalization - If not satisfied after the informal meeting, you may appeal to the Board of Equalization. Forms for appeal to the Board of Equalization must be requested in person or by writing to:

   Board of Equalization Room 120 City Hall St. Louis MO 63103

   Your appeal must be placed with the Assessor's Office by the second Monday in May. The board will conduct hearings by appointment beginning the third Monday in May, and will remain in session daily (except Saturday, Sunday, and Holidays) for four (4) weeks. The board will hear evidence from the Assessor and you regarding the value of the property which is the subject of the appeal. You do not have to appear in person before the Board of Equalization. You have the option of signing a waiver of attendance, and the Board will consider any evidence you return in-lieu of your attending a hearing.

3. State Tax Commission - You have a right to appeal to the State Tax Commission by August 15 in first class counties or St. Louis City, or within 30 days of receiving the decision of the St. Louis City Board of Equalization. An appeal must be made to the Board of Equalization, with an adverse ruling, before the State Tax Commission may hear the appeal.