Board of Equalization

This board is responsible for reviewing the valuation of all tracts and parcels of land, and all tangible personal within Clay County. The board has the authority to lower the valuation if, in its opinion, the property has been returned above its true value compared to the average valuation of all other property in the county. In addition, the board has the authority to raise the valuation if, in its opinion, the property has been returned below its true value. (RSMo 138.085)

Members
David Driskill
Larry Davis
Jim Rucker

BOE Appeals Process

In order to appeal your assessment you should first visit the Assessor's website under Frequently Answered Questions to learn more. If you wish to proceed, you will need contact the Assessor's Office before submitting any forms to the Clerk's Office to ensure if your question may be resolved. We have included a general timeline provided from the Assessor's website under Frequently Answered Questions. Please do not hesitate to contact either office to assist you with any further questions.

When and how can I appeal my market value?
Detailed instructions are available here.

Informal hearings will be held in the month of April with an appraiser from the Assessor's Office. Please call for an appointment during this time.

Board of Equalization hearings will start in July. All requests for BOE appeals must be made through the Clerk's Office. Original signed forms must be returned by the 3rd Monday in June. This step is mandatory for further appeals. The forms are as follows:

BOE Clay County Application for Appeal -- Please note that all backup documentation are requested to be submitted at the time of application.
Informational Handout
Agent Authorization (must be original signatures by ALL parties and in office by 3rd Monday in June)

State Tax Commission hearings can be scheduled after filing with the Board of Equalization. State Tax Commission filing deadline is 30 days following the final action of the BOE or September 30th, whichever is later.

Clay County Tax Levy Information

The Valuations, Tax Levies and School District Enumerations are calculated and set by the various jurisdictions and taxing entities of Clay County. They are compiled by the County Clerk's Office and are subject to the Revised Statutes of the State of Missouri and audited and certified to be compliant by the Missouri State Auditor's Office.

These compilations are created from certified levies in preparation for the annual tax season.

Sales/Use Tax Rates

To obtain the most current sales tax rates, you may visit

Missouri Department of Revenue Sales/Use Tax Tables, or use the
Missouri Department of Revenue Sales Tax Rate Information System.

Board of Equalization

BOE Appeals Process

Clay County Tax Levy Information

Sales/Use Tax Rates

Clay County, Mo.