Hearings and Appeals Process
The State of Missouri mandates re-assessment every
two years (odd numbered year) at which time the County Assessor must
estimate the Market Value of each parcel. At the completion of the
appraisal process, if the value of a parcel has increased, a Change
in Assessment Notice is mailed to each property owner. The
Change in Assessment Notice will contain the owner’s name, the short
legal description, the previous appraised and assessed value, and the
current appraised and assessed value. Also, the Change in Assessment
Notice will contain important appeal rights information.
Many times the difference of opinion of the market
value may be settled informally with the Assessor or a member of the
Assessor’s staff. If you have a question on your assessed value you may
call 573-346-4440, Ext. 1264, 1262, or 1263. To discuss a
condominium value you may call 573-346-4440, Ext. 1252.
The appeal process is comprised of four steps:
Informal Appeal: this step is the most
causal of the appeal process. The property owner calls the Assessor’s
Office to talk informally or to make an appointment to speak with the
Assessor or a member of the Assessor’s Staff to discuss the assessed
value of the property. At that time the particular property card will
be reviewed to see if any errors have been made and a field review may
be scheduled. Many times the concerns of the property owner may be
remedied at this level of the appeal process. Informal Appeal hearings
are typically completed in April and May after the Change in
Assessment Notices have been mailed.
Board of Equalization (BOE): is comprised of
a three member panel of local taxpayers, appointed by the Camden County
Commission and is completely independent of the Camden County Assessor’s
Office. The purpose of the Board of Equalization is to hear disputes
between property owners and the Assessor as far as Fair Market Value is
concerned. Each party to the dispute is given time to present her/his
case and the Board will either render a decision, will take the
information under advisement, or request further information from one
party or both. An appellant may discuss any issue desired, but you must
remember that the BOE is only considering what is the Fair Market Value
of the property under appeal. A decision by the BOE will be made in
writing to the taxpayer.
The Camden County Board of Equalization meets the
months of June and July. Appointments with the BOE must be made through
the Camden County Clerk’s Office and all appeals must be filed on or
before the third (3rd) Monday of June. At the time the
appointment is set, the County Clerk will forward an application for
appeal that needs to be filled out and returned prior to the BOE
appointment. You may contact the Camden County Clerk at 573-346-4440,
Ext. 1220.
Missouri State Tax Commission (STC): if a
taxpayer is not satisfied with the decision of the Board of
Equalization, one may appeal to the Missouri State Tax Commission. At
this level the process becomes more formal and typically one may be
required to present his/her appeal with a certified real estate
appraisal(s), and in some cases, property owned in a trust or if the
property is classified commercial you will need to be represented by an
attorney. The deadline for filing an appeal with the Missouri State Tax
Commission is August 15 or thirty (30) days following the decision of
the County Board of Equalization.
For more information you may contact the Missouri
State Tax Commission at 573-751-2414 or you may access the web site at
http://www.stc.mo.gov.
Circuit Court: at this level or at a higher
level of appeal, a taxpayer will need to consult an attorney for further
information.
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