Effective Advocacy in Property Tax Disputes in a Revaluation Year

In order to be effective, advocates in property tax disputes must have a good working knowledge of how the process works generally, have control of the deadlines and preservation of rights, and a working knowledge of common errors made associated with the process and an understanding of how tax assessments can be appealed.  These materials will address these issues.

Tax Assessment Process Generally.

1. Assessment Performed in Odd Years.
   
   1. Missouri property is reassessed as of January 1 of odd numbered years. [1],[2]
      
   2. Exception: New construction or property improvements. Caveat: Statutory language ambiguous.[3]


2. Assessment Timeline.
   
   1. January 1 (Even Year) – Maintenance Plan (procedure provided in Section 137.115(1) R.S.Mo. 2009).
      
   2. January 1 (Odd Year) New Assessed Values Determined.
      
   3. March 1 – Assessment Books Due to Clerk.

Practice Note: In order for the assessments (valuation date of January 1) to be concluded and entered into the books by March 1, the assessors are not able to consider comparable sales with closing dates after mid-summer.

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