09/08/2010
Under prior rules in Missouri, a purchaser who acquired real property after the applicable board of equalization (BOE) property tax appeal deadline was in the same position as the prior owner. If no appeal had been filed by the prior owner, then no appeal right for that tax year existed for the new owner.
However, effective June 30, 2010, new owners have an option to file an appeal directly to the State Tax Commission if they feel the property's valuation is too high resulting in excessive property taxes. The only requirement is that the acquisition must occur less than 30 days before the applicable BOE filing deadline or later in the tax year. This will vary depending on the county. In counties such as Jackson and St. Louis, and the City of St. Louis, where the BOE filing deadline is July 12, the date of acquisition must be June 13 or later. There are rules that govern when these appeals can be filed and that establish deadlines.