Filling Out Complaint Forms

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INSTRUCTIONS – FILLING OUT COMPLAINT FORMS
Complete a Complaint Form for each parcel of real property or each account number of
personal/manufacturers property you are appealing.
Print or type the requested information in the boxes.
Send two (2) copies to the State Tax Commission at the address below; keep a copy for your records.
WHO MAY SIGN?
The taxpayer or his attorney may sign the Complaint form. Missouri law requires that if the taxpayer is
a corporation, partnership, trust, association or estate, an attorney must sign the Complaint on behalf of
the taxpayer.
Real Property
Real Property (real estate) is identified by parcel or locator number.
You must file 2 copies of the appeal form and attach 2 copies of any document – including a Board of
Equalization decision. You must send a copy of the Board of Equalization decision for each assessment
unless you recently purchased the property.
Recently Purchased Property
If you purchased the property within thirty (30) days of the statutory deadline for filing appeals to the
board of equalization, or later in the year, and did not have a chance to appeal to the board of
equalization, you will need to send your proof of purchase (sales contract and closing statement) in
order that we have substantiating documentation of your purchase at a time which did not permit you to
appeal to the board. You should contact the county clerk in the county where your property is located to
determine the date when an appeal to the board was due.
Filing Deadlines
ALL COUNTIES. Your Complaint(s) must be filed with this Commission on or before September
30 of the year of assessment, or within thirty (30) days of the decision of the Board of Equalization,
whichever is later. Appeals arising from property purchased prior to or after the date for filing with the
board of equalization are due on or before December 31 of the year of assessment. Please refer to the
paragraph above (Recently Purchased Property) for more information on this issue.
NOTE: These filing deadlines are set by statute, the State Tax Commission cannot extend them.
All Complaints sent by registered, certified or first class mail will be deemed filed as of the date of
the postmark. Complaints sent by metered mail shall be deemed filed as of the date of post office
cancellation; otherwise, as of the date the Commission receives the Complaint. Personal Property
Personal Property
Personal Property (vehicles, aircraft, office equipment, etc.) is usually identified by account number and
may involve several pieces of property. In that case, attach a list of all personal property referenced by
that number.
Example: If you own three vehicles and your account number is ABC123, list the three vehicles
– 2002 Chevrolet Tahoe, 2004 Ford Explorer and 2006 Nissan Sentra – on an attached sheet.
You must file 2 copies of the appeal form and attach 2 copies of any document – including a Board of
Equalization decision. You must send a copy of the Board of Equalization decision for each assessment
unless you did not receive notice you did not get notice of the increase until you received your tax bill or
by other means.
Filing Deadlines
ALL COUNTIES. Your Complaint(s) must be filed with this Commission on or before September

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