Instructions for Individual Personal Property Appeal Form

Instructions for Individual Personal Property Appeal Form

A separate appeal form must be filed for each account number.

Appeals to the Board of Equalization must be filed before the 2nd Monday in July of the current assessment year per Section 137.385 of the Revised Statutes of Missouri. If you are filing an appeal on business personal property and/or manufacturer’s equipment, you must use Manufacturer’s & Business Personal Property Appeal Form.

The assessor is required by Section 137.115 RSMo to use the trade-in value from the October issue of the National Automobile Dealer’s Association Official Used Car Guide or other information or publications to estimate the market value of vehicles.

Please list the year, make and model for each vehicle being appealed. This includes all types of automobiles, trucks, motorcycles, watercraft, trailers and/or aircraft.

State the reason(s) for requesting a reduction in market value. You should submit documentation to support your opinion of value with the appeal form so that the Board can give full consideration to your request. This could include the following:

(1) Recent photograph(s) showing the condition of the vehicle(s),

(2) Documentation (such as the motor vehicle inspection certificate) showing the actual mileage on the vehicle(s) on or around January 1 of the current assessment year,

(3) Documentation showing cost or estimated cost of repairs (routine maintenance items are not considered) for the vehicle(s),

(4) A copy of the bill of sale showing purchase price and date of sale,

(5) A copy of the application for a Missouri title,

(6) Any other documentation to support your opinion of value.

The appeal form must be signed by the owner or by the owner’s agent. Any agent who signs an appeal form must provide an agency authorization form, signed by the owner of the property. The original agency authorization must accompany the appeal form and must specify that it is for the current assessment year.