Board of Equalization

Although not required, it is suggested that you attempt an informal hearing before going through the Board of Equalization process. The Board of Equalization is a peer review group made up of:
  • The three County Commissioners
  • The County Assessor (not a voting member)
  • Two appointed members who are not county officers (usually area realtors)
  • The County Clerk (not a voting member, serves as secretary to the Board of Equalization)
Formal Appeal Process
At this level, the taxpayer is given the opportunity to have his/her case heard by others besides the Assessor. The Assessor will give evidence as to the Assessor's value and how it was derived. The Board then makes a determination on the evidence presented by both sides. Although the Assessor is a member of the Board, the Perry County Assessor will not have a vote.

The Board's decisions are handled by the County Clerk, who notifies taxpayers of the results of the hearings in written form.

Time Period for Formal Appeals
By Statute, formal appeals to the Board of Equalization must be requested at the County Clerk's office between the first and third Mondays in June.

For more information, contact us at (573) 547-5211.