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 by the second Monday in July.
