{"id":443,"date":"2011-08-16T15:03:30","date_gmt":"2011-08-16T21:03:30","guid":{"rendered":"http:\/\/callawaycountyclerk.com\/?page_id=443"},"modified":"2025-06-11T07:29:19","modified_gmt":"2025-06-11T13:29:19","slug":"board-of-equalization","status":"publish","type":"page","link":"https:\/\/callawaycountyclerk.com\/?page_id=443","title":{"rendered":"Board of Equalization Appeal Process"},"content":{"rendered":"<p><span style=\"color: #000000;\">If you believe your assessment is incorrect, you can take steps to appeal the decision. An assessment is based on current market value and the goal of appealing is to determine the correct value of the property.<\/span><\/p>\n<p><strong>Appeal Process<\/strong><\/p>\n<p><span style=\"color: #000000;\"><strong>Step 1.<\/strong> Contact the Assessor&#8217;s office as soon as you believe the assessment is incorrect. Speak with them (calmly) and ask if they would let you know how they came to their decision. Many times, disagreements are settled during this step. If you cannot agree, you will at least be able to learn how the assessment was made and what considerations were taken.\u00a0 To contact the Assessor&#8217;s office call 573.642.0768.<br \/>\n<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Step 2.<\/strong> If you cannot come to an agreement or are not satisfied, you may file an appeal with the Callaway County Board of Equalization by filling out the <a style=\"color: #000000;\" href=\"https:\/\/callawaycountyclerk.com\/wp-content\/uploads\/2019\/06\/BOE-Property-Assessment-Appeal-Form.pdf\"><strong>Property Assessment Appeal Form<\/strong><\/a>. This form must be returned by the 2nd Monday in July and an appointment date will be set for you to appear. Appearances may be made in person, by phone, or by your attorney or agent. You will need to collect and present evidence that reinforces what you believe to be the true value. This can be an appraisal, photographs, or a recent sale contract. Having the opinion that your property taxes are too high is not suitable. Meetings will be held in the Callaway County Commissioner&#8217;s Office located on the ground floor of the county courthouse in Fulton, MO. At that time, the Board will hear supporting arguments from both you and the Assessor referencing the value of the property. The Board will reconvene at another date to discuss the matters with no decision being made on this day.\u00a0\u00a0 To make an appeal to the Board of Equalization please call the County Clerk&#8217;s office on or before the second Monday in July at 573.642.0730.<br \/>\n<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Step 3.<\/strong> At the close of the session, you will receive a decision letter that outlines the B.O.E. Appraised and Assessed Values. You have a right to appeal their decision to the State Tax Commission by September 30 or 30 days after the final Board of Equalization, whichever is later.<\/span><\/p>\n<p><span style=\"color: #000000;\">There are a few things to keep in mind as you weigh an appeal. The Board of Equalization can only lower your real estate assessment, not the rate at which you\u2019re taxed. There\u2019s a chance, even though it&#8217;s a low chance, that your assessment could be raised, thus increasing your property taxes.<br \/>\n<\/span><\/p>\n<p><span style=\"color: #000000;\">Who is the Board of Equalization and who will be at a meeting?\u00a0\u00a0 <\/span><\/p>\n<p><span style=\"color: #000000;\">The BOE is a voting panel of two citizens, three Commissioners, and the County Auditor<\/span><br \/>\n<span style=\"color: #000000;\">Citizen Joan Berry Morris (Real Estate Agent)<\/span><br \/>\n<span style=\"color: #000000;\">Citizen Julia Boyd-Uhls (Title Agent)<\/span><br \/>\n<span style=\"color: #000000;\">Commissioner Gary Jungermann<\/span><br \/>\n<span style=\"color: #000000;\">Commissioner Curt Warfield<\/span><br \/>\n<span style=\"color: #000000;\">Commissioner Christopher Scott<\/span><br \/>\n<span style=\"color: #000000;\">Auditor Rylee Page<br \/>\n<\/span><\/p>\n<p><span style=\"color: #000000;\">Also at the meeting, you will find: <\/span><br \/>\n<span style=\"color: #000000;\">County Clerk Ronda Miller (non-voting secretary to the Board of Equalization)<\/span><br \/>\n<span style=\"color: #000000;\">Assessor Jody Paschal (non-voting)<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><br \/>\nFORMS FOR APPEALS<br \/>\n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/callawaycountyclerk.com\/wp-content\/uploads\/2019\/06\/BOE-Property-Assessment-Appeal-Form.pdf\"><strong>BOE-Property Assessment Appeal Form<\/strong><\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Requests for an appeal to the Board of Equalization must be made in writing and received by the County Clerk by the second Monday in July.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>AGENCIES<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong><a style=\"color: #000000;\" href=\"https:\/\/stc.mo.gov\/\">State Tax Commission\u00a0<\/a> <\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong><a style=\"color: #000000;\" href=\"https:\/\/callawaycounty.org\/assessor\/\">Callaway County Assessor<\/a> <\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong><a style=\"color: #000000;\" href=\"http:\/\/www.callawaycollector.com\/\">Callaway County Collector<\/a> <\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong><a style=\"color: #000000;\" href=\"http:\/\/callawaycounty.org\/commission\/\">Callaway County Commission<\/a><\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">STATUTES<\/span><\/p>\n<p><span style=\"color: #000000;\">137.275 <span class=\"bold\">Appeals to county board of equalization \u2014 lodged where.<br \/>\n138.010 Membership of county board of equalization \u2014 annual meetings.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you believe your assessment is incorrect, you can take steps to appeal the decision. An assessment is based on current market value and the goal of appealing is to determine the correct value of the property. Appeal Process Step 1. Contact the Assessor&#8217;s office as soon as you believe the assessment is incorrect. Speak [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":0,"parent":344,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-443","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/callawaycountyclerk.com\/index.php?rest_route=\/wp\/v2\/pages\/443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/callawaycountyclerk.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/callawaycountyclerk.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/callawaycountyclerk.com\/index.php?rest_route=\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/callawaycountyclerk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=443"}],"version-history":[{"count":34,"href":"https:\/\/callawaycountyclerk.com\/index.php?rest_route=\/wp\/v2\/pages\/443\/revisions"}],"predecessor-version":[{"id":20033,"href":"https:\/\/callawaycountyclerk.com\/index.php?rest_route=\/wp\/v2\/pages\/443\/revisions\/20033"}],"up":[{"embeddable":true,"href":"https:\/\/callawaycountyclerk.com\/index.php?rest_route=\/wp\/v2\/pages\/344"}],"wp:attachment":[{"href":"https:\/\/callawaycountyclerk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}