Appeals
The Cole County assessor's office takes pride in its relationship with all citizens concerning their property values and we invite anyone who disagrees with their assessment to contact us for an informal meeting.
Please remember that the job of the assessor is to see that property values reflect current market values. To properly contest your property value, it is strongly suggested that you gather and present evidence that supports what your property is worth in the current market.
Examples of pertinent evidence could include descriptive property photographs, certified property inspection reports, a recent appraisal, or information concerning recent sales in your neighborhood.
Informal Hearings
Informal appeals are not required and are at the discretion of each county assessor. Informal appeals may be conducted between 8:00 a.m. and 4:30 p.m. Monday through Friday. This is the easiest step in the appeal process and can be completed in the shortest period of time.
Board Of Equalization
Although not required, it is suggested that you attempt an informal hearing before going through the Board of Equalization process. The Board of Equalization is a peer review group made up of:
- The three County Commissioners
- The County Assessor
- Two appointed members who are NOT county officers; in Cole County these appointments generally have gone to area realtors.
- For properties located within the city limits of Jefferson City, two appointees from the City of Jefferson hear and vote on these cases (they do not participate on properties located outside of the city limits)
- The County Clerk serves as secretary to the Board and runs the meetings, however does not vote.
At this level, the taxpayer is given the opportunity to have his/her case heard by others besides the Assessor. The Assessor, a non-voting member of the board, will give evidence as to the Assessor's value and how it was derived. The voting members of the Board then makes a determination on the evidence presented by both sides.
The Board's decisions are handled by the County Clerk, who notifies taxpayers of the results of the hearings in written form.
By Statute, formal appeals to the Board of Equalization must be requested at the County Clerk's office between the 1st and 3rd Mondays in June.
State Tax Commission Hearings
Formal appeals to the State Tax Commission are only allowed if you have gone through the Board of Equalization process first; State Tax Commission level appeals are usually held in September and October.
At this level, a professional appraisal is expected, and attorney representation is common, but not required. The hearing is conducted in a court-like setting with recorded testimony. The case is heard by a single Administrative Hearing Officer.