Board of Equalization

The Board of Equalization (BOE) is a Statutory Board governed by the Missouri Constitution and Missouri Revised Statutes. It has the responsibility of determining the correct value of real and personal property for individuals, businesses and manufacturers.

The Board also considers requests for exemption from real and personal property taxes submitted by not-for-profit organizations based upon the ownership and use of the property.


Appeal forms are available from May 1 through the second Monday in July at:

  • Board of Equalization office at 41 S. Central Avenue in Clayton
  • Saint Louis County Government satellite offices (residential and agricultural only) 
  • Online at the Saint Louis County BOE Appeals Forms web page.

Between May 1 and the second Monday in July you may file your appeal online at the BOE Online Property Assessment Appeal page.

Property owners can file an appeal to the Board of Equalization in either reassessment and or non-reassessment years.

The deadline to file an appeal is the second Monday in July, as set by Missouri state law. Please view the Property Values Appeals web page for current information on appeals.

During non-reassessment years (such as 2012 and 2014), the economic conditions of January 1 of the reassessment years apply to all appeals.

Exemption forms are available year-round at:

  • Board of Equalization office at 41 S. Central Avenue in Clayton
  • Online at the Saint Louis County Exemption Forms web page.

Monday, July 11, 2016 is the deadline for filing your property assessment appeal forms with the Board of Equalization (BOE)

By state statute real estate and personal property assessment appeals are accepted by the BOE between May 1 and the second Monday in July of each year.

Contact Us
Board of Equalization
41 South Central Avenue
Clayton, MO 63105-1799
(314) 615-7195

Monday - Friday
8:00 a.m. to 5:00 p.m.