Missouri Revised Statutes

Mo. Rev. Stat. § 138.060 (2026)

Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties

✓ current as of May 2026

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138.060. Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments. — 1. The county board of equalization shall, in a summary way, determine all appeals from the valuation of property made by the assessor, and shall correct and adjust the assessment accordingly. There shall be no presumption that the assessor's valuation is correct. In any county with a charter form of government with a population greater than two hundred eighty thousand inhabitants but less than two hundred eighty-five thousand inhabitants, in any county with a charter form of government with greater than one million inhabitants, in any city not within a county, and in any other county for any property whose assessed valuation increased at least fifteen percent from the previous assessment unless the increase is due to new construction or improvement, the assessor shall have the burden to prove that the assessor's valuation does not exceed the true market value of the subject property. In such county or city, in the event a physical inspection of the subject property is required by subsection 10 of section 137.115, the assessor shall have the burden to establish the manner in which the physical inspection was performed and shall have the burden to prove that the physical inspection was performed in accordance with section 137.115. In such county or city, in the event the assessor fails to provide sufficient evidence to establish that the physical inspection was performed in accordance with section 137.115, the property owner shall prevail on the appeal as a matter of law. At any hearing before the state tax commission or a court of competent jurisdiction of an appeal of assessment from a first class charter county or a city not within a county, the assessor shall not advocate nor present evidence advocating a valuation higher than that value finally determined by the assessor or the value determined by the board of equalization, whichever is higher, for that assessment period.

2. The county clerk shall keep an accurate record of the proceedings and orders of the board, and the assessor shall correct all erroneous assessments, and the clerk shall adjust the tax book according to the orders of such board and the orders of the state tax commission, except that in adding or deducting such percent to each tract or parcel of real estate as required by such board or state tax commission, he shall add or deduct in each case any fractional sum of less than fifty cents, so that the value of any separate tract shall contain no fractions of a dollar.

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(RSMo 1939 § 11004, A.L. 1945 p. 1775, A.L. 1992 S.B. 630, A.L. 1993 H.B. 541, A.L. 2002 H.B. 1150, et al., A.L. 2020 S.B. 676)

Prior revisions: 1929 § 9814; 1919 § 12823; 1909 § 11405

CROSS REFERENCES:

Appeal to board, right of, 137.275

Notice of real property valuation increase to be given, review, 137.180

Notes of Decisions

Cited in 19 cases (2 in the last 5 years), 1958–2024 · leading case: State Ex Rel. Ashby Road Partners, LLC v. State Tax Comm'n, 297 S.W.3d 80 (Mo. 2009).

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State Ex Rel. Ashby Road Partners, LLC v. State Tax Comm'n, 297 S.W.3d 80 (Mo. 2009). · cites it 31× “The hearing officer’s order, which was upheld in its entirety by the commission, stated that “[n]othing contained in Section 138.060, RSMo limits an Assessor’s ability to use valuation evidence to defend against a claim of disparate treatment.”

Council House Redevelopment Corp. v. Hill, 920 S.W.2d 890 (Mo. 1996). · cites it 3× “” § 138.060, RSMo 1994. The board of equalization may raise, lower, or keep a property valuation at the amount set by the assessor.”

Koplar v. State Tax Comm'n, 321 S.W.2d 686 (Mo. 1959). · cites it 3× “Section 138.060 RSMo 1949, V.A.M.S., *693 provides that “the county board of equalization shall, in a summary way, determine all appeals from the valuation of property made by the assessor, and shall correct and adjust the assessment accordingly.”

O'Flaherty v. State Tax Comm'n of Missouri, 680 S.W.2d 153 (Mo. 1984). · cites it 2× “In accord with its statutory authority under § 138.060, RSMo 1978, the County Board heard the appeal and issued a new assessment that was lower than the one made by the County Assessor.”

Drey v. State Tax Comm'n, 323 S.W.2d 719 (Mo. 1959). · cites it 8× “o bound, that the record of the proceedings and orders of the county board of equalization prepared by the county clerk are conclusive on plaintiff’s right to appeal to it, and since those records do not affirmatively show an appeal by plaintiff to the county board of…”

Union Elec. Co. v. Estes, 534 S.W.3d 352 (Mo. Ct. App. 2017). “18] Ameren argues that the presumption of correctness was legislatively abolished in 1992 by the General Assembly’s amendments to sections 138.060 and 138.431. As amended, section 138.”

State Ex Rel. St. Francois Cnty. Sch. Dist. R—III v. Lalumondier, 518 S.W.2d 638 (Mo. 1975). · cites it 2× “” Section 138.060 provides that “The county board of equalization shall, in a summary way, determine all appeals from the valuation of property made by the assessor, and shall correct and adjust the assessment accordingly.”

C & D Inv. Co. v. Bestor, 624 S.W.2d 835 (Mo. 1981). “The assessment may be appealed to the county board of equalization, § 138.060, and, if the taxpayer is dissatisfied with the decision of the county board, that decision may be appealed to the state tax commission.”

May Dep't Stores Co. v. State Tax Comm'n, 308 S.W.2d 748 (Mo. 1958). “Louis County Board of Equalization, under authority of § 138.060 (all statutory references are, unless otherwise indicated, to RSMo 1949 and V.”

Twelve Oaks Motor Inn, Inc. v. Strahan, 110 S.W.3d 404 (Mo. Ct. App. 2003). “The assessment may be appealed to the county board of equalization, § 138.060, and, if the taxpayer is dissatisfied with the decision of the county board, that decision may be appealed to the state tax commission.”

Lebanon Props. I v. North, 66 S.W.3d 765 (Mo. Ct. App. 2002). “See § 138.060. 1 The board of equalization upheld the valuations of the assessor.”

Wilkendon P'ship v. St. Louis Cnty. Bd. of Equalization, Defendants/Respondents., 497 S.W.3d 873 (Mo. Ct. App. 2016). “There shall be no presumption that the assessor’s valuation is correct.”

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