2026 Appeal Window Status
The table below reflects deadline status as of , based on official county sources. Always confirm directly with your county assessor before acting — status labels on this page are informational only.
Missouri STC deadline: September 30, 2026, or 30 days after the county Board of Equalization decision, whichever is later. Source: stc.mo.gov — How to File an Appeal.
Assessed Value vs. Your Tax Bill
These two numbers are often confused, and the difference matters for any appeal. You can only appeal the assessed value — you cannot appeal the tax rate or the resulting tax bill amount directly.
The levy rate is set by your taxing jurisdictions (school district, city, county, fire district, etc.) and is not subject to an assessment appeal. If your evidence shows the assessor's market-value estimate is too high, a successful appeal reduces the assessed value, which in turn reduces your tax bill.
A realtor's comparable-sales analysis (CMA) uses the same market-value concept the assessor uses — recent nearby sales adjusted for size, condition, and location. That is why comparable sales are the most widely-used and accepted evidence in residential assessment appeals. A CMA is not an appraisal and is not legal or tax advice; it is market evidence. See the Comparable-Sales Packet request form below.
How Missouri Property Assessments Work
Missouri assesses all real property as of January 1 each year. Residential property is assessed at 19 percent of estimated true (market) value — meaning if your assessor believes your home is worth $400,000, your assessed value will be approximately $76,000. Your annual tax bill is then calculated by multiplying the assessed value by your combined local levy rate.
Full reassessment of all real property occurs in odd-numbered years (2025, 2027, etc.). In even years, assessments may be adjusted for new construction or significant changes, but most residential properties hold their odd-year value. The 2025 reassessment cycle established values that remain in effect through 2026 for most homeowners.
The Three-Step Appeal Sequence
Missouri property tax appeals follow a structured sequence. Missing a deadline at any step generally closes that path for the current cycle. For 2026, the informal and BOE windows in both Clay and Platte counties have closed. The STC remains available.
Step 1 — Informal Hearing with the County Assessor
The first step is an informal meeting or written review with the county assessor's office. You present your evidence; the assessor's staff reviews the assessment. Many adjustments happen at this stage without going further. 2026 status: closed in both Clay and Platte counties as of July 18, 2026.
Step 2 — Board of Equalization (BOE)
If the informal hearing does not resolve the dispute, the next step is a formal hearing before the county Board of Equalization. The BOE is a separate body from the assessor's office. At a BOE hearing, you present your evidence (comparable sales, appraisal, or other market value documentation) and the assessor's office may respond. The BOE issues a written decision.
2026 status: Clay County BOE deadline was July 13, 2026 — closed. Platte County BOE deadline was before the second Monday in July (July 13, 2026) — closed.
Step 3 — Missouri State Tax Commission (STC)
The State Tax Commission is the statewide appellate body for property tax disputes. STC appeals are more formal, involve filing fees, and have their own procedural requirements. 2026 status: open through September 30, 2026, or 30 days after the BOE decision, whichever is later. Most homeowners with straightforward residential disputes resolve appeals at the informal or BOE stage. The STC is typically used for complex cases, commercial disputes, or when the BOE result is inconsistent with evidence.
Information on filing an STC appeal: stc.mo.gov — How to File an Appeal of Your Assessment.
Evidence Checklist
The most common mistake is arguing that the tax bill is too high rather than providing evidence that the assessed value overstates market value. The assessor does not set tax rates. The only thing an assessment appeal can change is the assessed value.
Evidence That Works
- Recent comparable sales — homes that sold in the prior 12 months, similar in square footage, age, condition, and location. Ideally within the same subdivision or neighborhood. Pull these from the county assessor's online portal or request them from Mike.
- A licensed appraisal dated as of or near January 1 of the assessment year, estimating a value below the assessed value. Strongest possible evidence but carries an upfront cost (typically $400–$600 for a residential appraisal in the Northland).
- Your own recent purchase price if you purchased near January 1 of the assessment year at a price below the assessed value — an arm's-length sale is strong evidence of market value.
Evidence That Does Not Work
- Automated value estimates (Zestimate, AVM) — not accepted as evidence by Missouri assessors or the BOE.
- Comparisons to your neighbor's assessed value — neighbors may have appealed separately or have different conditions.
- Objections to the tax rate or tax bill amount rather than the assessed value.
- Statements that you could not sell for the assessed value without any sale evidence or appraisal.
Official Sources and County Contacts
All links below were verified on . Official source availability and content are controlled by the respective agencies, not by this site.
| Agency | Purpose | Official Link |
|---|---|---|
| Clay County Assessor | Assessment records, real property portal, BOE filing | claycountymo.gov/222/Real-Estate |
| Clay County BOE | Board of Equalization hearings and decisions | Via Clay County Assessor portal |
| Clay County Senior Relief | Senior Real Estate Property Tax Relief program | claycountymo.gov/523/Senior-Real-Estate-Property-Tax-Relief |
| Platte County Assessor | Assessment records, real property portal, BOE filing | co.platte.mo.us/real-property |
| Platte County Senior Relief | Platte County Tax Credit program for seniors | co.platte.mo.us/tax-credit |
| Missouri STC | State Tax Commission — formal appeal filing | stc.mo.gov — How to File an Appeal |
| Missouri Circuit Breaker | State senior/disabled property tax credit (DOR) | dor.mo.gov/personal-tax/property-tax-credit |
Senior Tax Relief Programs
Both Clay and Platte counties offer property tax relief programs specifically for qualifying seniors. These programs operate separately from the standard assessment appeal process and have their own application windows, deadlines, and documentation requirements.
Do not assume the appeal deadline applies to senior relief applications. Each county sets its own eligibility criteria, application window, and renewal requirements. Criteria below reflect official sources reviewed July 18, 2026 — confirm current terms directly with each county before applying.
Clay County — Senior Real Estate Property Tax Relief
- Age: 62 or older, or turning 62 in the calendar year of application
- Residency: Clay County resident; property must be primary residence
- Application window: January 1 – March 31 each year (closed for 2026)
- Renewal: Annual renewal required
- Official page: claycountymo.gov/523/Senior-Real-Estate-Property-Tax-Relief
Platte County — Tax Credit Program
- Age: 62 by December 31 of the application year
- Residency: Primary residence in Platte County
- Application window: October 1 – December 31 each year
- Income test: None stated in official Platte County program materials reviewed July 18, 2026
- Renewal: Platte County materials contain conflicting guidance on whether annual reapplication is required. Call the Platte County Clerk at (816) 858-3340 to confirm your renewal obligation before the October window opens.
- Official page: co.platte.mo.us/tax-credit
Missouri Circuit Breaker (State-Level)
- Missouri Circuit Breaker credit — for qualifying seniors and disabled individuals statewide. Administered by the Department of Revenue: dor.mo.gov/personal-tax/property-tax-credit
What This Means if You Are Buying or Selling
If you are purchasing a Northland property, the current assessed value is public record and may not reflect the price you are paying — especially if the property has not been reassessed since a rising market. A higher purchase price than the current assessed value may result in a higher reassessment at the next cycle. This is context for budgeting future tax obligations, not a reason to avoid purchasing.
If you are selling, buyers may ask about the property's tax history. The assessed value and current tax bill are visible in the MLS and county records and are typically disclosed in the transaction. An unusual gap between assessed value and list price may prompt buyer questions — knowing the numbers in advance lets you answer them accurately.
Frequently Asked Questions
Are the 2026 Clay and Platte County BOE deadlines still open?
No. As of July 18, 2026, both Clay County (BOE deadline July 13, 2026) and Platte County (BOE before second Monday in July = July 13, 2026) have passed their informal and Board of Equalization deadlines. The Missouri State Tax Commission path remains open through September 30, 2026, or 30 days after the BOE decision, whichever is later. Confirm current status with your county assessor before acting.
What is the difference between my assessed value and my tax bill?
In Missouri, your assessed value is 19 percent of your assessor's estimated market value as of January 1. Your tax bill is that assessed value multiplied by the combined levy rate set by your taxing jurisdictions. You can only appeal the assessed value — you cannot appeal the levy rate or the resulting bill amount. Reducing the assessed value is the only appeal mechanism available to property owners.
How is residential property assessed in Missouri?
Missouri residential property is assessed at 19 percent of estimated true (market) value as of January 1 each year. Full reassessment occurs in odd-numbered years. The assessed value drives your tax bill — if you believe it exceeds what your property would actually sell for, you have the right to appeal.
What evidence do I need to win a property tax appeal?
A successful appeal requires evidence that the assessed value exceeds market value as of January 1. Bring recent sales of genuinely comparable properties — same general area, similar age, size, and condition. A licensed appraisal is the strongest evidence but is not required at the informal stage. Automated value estimates (Zillow, AVM) are not accepted as evidence by Missouri assessors or the Board of Equalization.
What senior tax relief is available in Clay and Platte counties?
Clay County's Senior Real Estate Property Tax Relief program requires age 62 or older (or turning 62 in the application year), a Clay County primary residence, and an application filed January 1 – March 31 (closed for 2026). Annual renewal is required. Platte County's Tax Credit Program requires age 62 by December 31 of the application year, a Platte County primary residence, and an application filed October 1 – December 31; no income test is stated in official Platte County materials. Platte County materials contain conflicting guidance on renewal — call (816) 858-3340 to confirm. These programs operate separately from the assessment appeal. Missouri Circuit Breaker: dor.mo.gov.