Appealing Property Tax Reassessments?

2007 is a "Reassessment Year" for real property taxes in Missouri. A property owner's right to appeal an assessment is usually available only in "reassessment years." Unless special circumstances exist, the assessment establishes the value for the next succeeding year as well. This article addresses real property tax appeals in the City of St. Louis and St. Louis, St. Charles and Jefferson Counties.

The procedures for appealing the assessments are very specific, with different deadlines for St. Louis City and the Counties. Appeals for property located in the City of St. Louis must be filed from April 1st through May 14, 2007. For property located in St. Louis, St. Charles or Jefferson Counties, the appeal period is from May 1st through June 18, 2007. In all instances, the appeal to the "Board of Equalization" must be in writing and on forms which may be obtained from, and returned to:

Assessor, City of St. Louis
1200 Market Street, Room 120
St. Louis, MO 63103
(314) 622-4050

 Jefferson County Clerk
729 Maple Street, Room 217
Hillsboro, MO 63050
(636) 797-5478
Board of Equalization
County Government Building
41 South Central, Second Floor
Clayton, MO 63105
(314) 615-7195
 St. Charles County Registrar
Executive Office Building
100 North Third St., Room 206
St. Charles, MO 63301
(636) 949-7560

While the hearing before the Board of Equalization is informal, the property owner should be prepared. Although an appraisal is usually not necessary, you should bring with you evidence of the value of similar properties in the same general vicinity as your property. Recent sales of similar ("comparable") properties are a good indicator of your property's value. Photographs of both your property, and that of any similar property upon which you rely, are useful to the hearing commissioners. You may also want to point out any changes in your property which affect the value. Be certain that you do not highlight items that will generally increase the value, such as room additions.

If the decision of the Board of Equalization is not satisfactory to you, you may appeal to the State Tax Commission. Forms for an appeal to the State Tax Commission are provided by that Commission. The appeals to the State Tax Commission must be filed by August 15th of the tax year, or within thirty (30) days of final action by the Board of Equalization, whichever is later.

Although the appeal process can be rather straightforward, it is not unusual to utilize attorneys in real property tax appeals due to special circumstances or personal limitations. If you have questions regarding the procedures to follow, or need assistance to determine if it is in your best interest to appeal your property's reassessment, please contact us for a consultation.

Mailing Tax Returns

This time of year, getting one's taxes done can be, well, taxing! As if reading through pages of unintelligible directions (you'd think an attorney wrote them) weren't enough, a U.S. Court of Appeals has held that, while the common law rule allowing for regular first-class mailing of federal income tax returns is still alive, the proof for same, if late or non-filing of a return comes into question, is not established solely upon the "tax- payer's self-serving testimony." Even if the testimony is assumed to be truthful, it is insufficient "as a matter of law" to establish a presumption of timely delivery.

Accordingly, the better method for assuring proof of filing, and the method outlined in IRS regulations, is to mail your tax return as certified or registered mail, return receipt requested. It is also advisable to take your return to the post office and have the receipt stamped, which receipt, we recommend, should then be stapled to the copy of your tax return for safekeeping. If you do not receive the return receipt card back with proof of delivery within three weeks of mailing, contact the Internal Revenue Service to inquire whether it has or has not been received.

© Weiss & Associates, P.C. 2007