Join host Will Jarvis at the Missouri Assessors' Conference in Branson as he sits down with Bob Boyer, Jefferson County Assessor, to discuss the challenges of personal property tax in Missouri, the push for e-filing and digital modernization, and efforts to reform outdated valuation statutes. Bob shares how his background as a land surveyor and county councilman shaped his approach to running a 32-person office, explains the complexities of the Hancock Amendment and levy rollbacks, and offers his perspective on fighting dark store theory and bogus appraisal claims. As Bob puts it, property taxes are like a big piece of pie — somebody's gonna eat it, and his job is making sure the burden is shared fairly.

• 00:00 - Introduction and welcome from the Missouri Assessors' Conference in Branson
• 00:36 - Bob Boyer's background: Jefferson County Assessor, former county councilman, land surveyor, and licensed real estate appraiser
• 01:00 - Transitioning from county council to the assessor's office and learning how the office operated
• 03:00 - How land surveying experience with deeds, plats, and GIS mapping carried over to the assessor role
• 04:00 - Implementing e-filing for personal property assessments and reducing paper-based processes
• 06:00 - The personal property tax debate in Missouri: why elimination is difficult and how education helps
• 09:00 - Policy reform: the Hancock Amendment, levy rollback loopholes, and the push for legislative fixes
• 11:30 - The behavioral economics of visible vs. invisible taxes: personal property versus real estate escrow
• 14:00 - Reforming vehicle valuation: moving from JD Power trade-in values to MSRP-based depreciation schedules
• 17:00 - Real estate valuation in a non-disclosure state: cost approach, ratio studies, and staying in compliance
• 20:45 - The future of the profession: dark store theory battles, tax exemption challenges, and protecting residential taxpayers
• 23:45 - Advice for newly elected assessors: observe, learn from experienced staff, and be the head cheerleader for your office
• 25:15 - Where to find Bob Boyer: jeffcomo.gov/assessor and Facebook