Board of Equalization

Board of Equalization responsibilities, meetings, agendas.

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Overview

The Board of Equalization is a four-member panel of citizens, who own property within the City of St. Louis, have been residents of the City for the past 5 years, and are appointed by the Mayor to annual terms. The Assessor is the President of the Board of Equalization.

The Board of Equalization is governed by State Statutes (Chapter 138 RSMo).

Information on How to Appeal Your Real Property Assessment

Meeting Materials

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Upcoming Events

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View past events and meetings.

Board Members

Apply to Serve (4 openings)

Showing 4 active board members (maximum 4)
Name	Role	End Date
Sharon Coleman	Member	05/17/2023 Serving Beyond Term
Jean Barnett	Member	05/01/2023 Serving Beyond Term
Joan Hubbard	Member	05/01/2023 Serving Beyond Term
Norman Sutterer	Member	05/01/2023 Serving Beyond Term

Michael Dauphin, Assessor, President of the Board of Equalization

Role of the Board

Equalize Assessments
Raise or lower valuations believed to be set below or above true value
Hear Appeals
Hear from the parties and adjust or correct if appropriate
Determine Appeals and Keep Record
Determine all appeals summarily and the Clerk is to keep a record of the proceeding
Add Omitted Property
Add and assess any property omitted from the tax rolls
Provide Notice
Notice to the taxpayer on omitted property or increase in value of property

Hearings

The Board of Equalization hears appeals from any taxpayer who disagrees with the valuation of property made by the assessor. There is no presumption that the assessor's value is correct.

The Board of Equalization meets in an informal setting. You must have an appointment to appear before the Board; appointments are coordinated by the Assessor's office.

Times, dates and location of Board of Equalization hearings are posted in accordance with the Sunshine Law.

Appeals are due to the Board of Equalization by the second Monday in July.

The Board of Equalization convenes the first Monday in July and meets until the 4th Saturday in August.

In reassessment years, the Board can convene on July 1st.

Board hearings are held between 8 a.m. to 5 p.m., Monday through Friday.

Forms for appeal to the Board of Equalization must be requested in person, by phone (314-622-4185), or in writing to:

Board of Equalization – City Hall
1200 Market Street, Room 120
St. Louis, MO 63103

Presenting Evidence or an Opinion of Value

The taxpayer may appear and present an opinion of value
An attorney or agent may appear for the taxpayer
- The agent may not present an opinion of value unless they are licensed or certified as an appraiser
- An attorney may share with the Board their client's opinion of value, but the attorney who is not a licensed appraiser, may not develop his/her own opinion of value.
Exception to the appraiser license requirement:
- Owner of the property
- Real Estate Broker with a comparative market analysis or broker price opinion
- Government employee as part of their work duties
- Employee, or an agent of a federal or state regulated lending agency
The assessor or staff is to be present at all Board hearings and has the right to present evidence
The Board of Equalization may subpoena witnesses and order the production of documents

What to Expect

When coming to City Hall, please allow time to find parking and for security check-in on entering the building. The President of the Board will introduce each appeal.

The President will ask the taxpayer if they have any documentation or evidence. You must present six (6) copies of any documentation you would like the Board to consider. Common evidence includes copies of sale contracts, information on comparable properties, income and expense statements, and descriptive photographs.

The taxpayer will present their evidence or argument. Board members will likely have some questions for the taxpayer.

The assessor's office staff will present the assessor's evidence.

The Board will consider all of the evidence and make a determination on each appeal. Most appeals are decided at the hearing, however before making a final determination the Board may request more information from the taxpayer or the assessor's office which can delay the Board's determination.

The length of time for appeals will vary. Most appeals are completed in 15 minutes or less.

The taxpayer is mailed a written notification of the Board's decision. This is usually mailed the next business day following the hearing.

Any taxpayer who is not satisfied with the decision of the Board of Equalization can appeal to the State Tax Commission of Missouri within 30 days of the Board's decision. You must appeal to the Board of Equalization first before appealing to the State Tax Commission.