When Do Property Tax Bills Come Out in Missouri? Key Dates and Deadlines
TL;DR
Missouri assessment notices arrive in June. The county Board of Equalization meets in July, and that is your window to file a protest. Tax bills are mailed in November, with payment due December 31. Missouri reassesses residential property every odd-numbered year. If your assessment jumped after the 2025 reassessment, file your protest when the Board of Equalization meets in July. Missouri assesses residential property at 19% of market value.
Missouri Property Tax Calendar
| When | What Happens | Your Action |
|---|---|---|
| January 1 | Assessment date | Property valued as of this date |
| June | Assessment notices mailed | Review immediately |
| July (varies by county) | County Board of Equalization meets | File protest during this window |
| November | Tax bills mailed | Review the bill |
| December 31 | Payment due | Pay (penalties begin January 1) |
Missouri's Reassessment Cycle
Missouri reassesses residential property every odd-numbered year (2023, 2025, 2027). Commercial and agricultural property is reassessed every odd-numbered year as well. In even years, values generally stay the same unless the property changed.
The 2025 reassessment affects 2026 and 2027 tax bills. If home prices in your area rose significantly since the 2023 reassessment, expect your 2025 value to reflect that increase.
Missouri Assessment Ratios
Missouri uses different assessment ratios by property type:
| Property Type | Assessment Ratio | Example (on $300,000 market value) |
|---|---|---|
| Residential | 19% | $57,000 assessed value |
| Commercial | 32% | $96,000 assessed value |
| Agricultural | 12% | $36,000 assessed value |
| Personal property | 33.33% | Varies |
To find the implied market value from your assessment, divide by 0.19 for residential property. If your assessed value is $66,500, the assessor thinks your home is worth $350,000.
How to Appeal in Missouri
Step 1: Informal Review
Contact the county assessor's office when you receive your assessment notice. Many disputes are resolved informally. Present comparable sales and any evidence of errors.
Step 2: Board of Equalization (July)
The county Board of Equalization meets in July. File your complaint during this meeting period. The board reviews your evidence and the assessor's evidence, then makes a decision.
To file:
- Contact the county clerk for the Board of Equalization meeting dates
- Complete a complaint form (available from the county clerk)
- Present your evidence at the hearing
Step 3: State Tax Commission
If the Board of Equalization denies your complaint, appeal to the Missouri State Tax Commission within 30 days. The STC handles formal appeals with more rigorous procedures.
Missouri Exemptions
| Program | Benefit | Eligibility |
|---|---|---|
| Property Tax Credit (circuit breaker) | Credit of up to $1,100 (renters) or $1,100 (owners) on state tax return | Age 65+ or disabled, income under limit |
| Disabled Veteran Exemption | Up to full exemption | 100% service-connected disabled veteran |
Missouri does not have a traditional homestead exemption. Instead, it offers the Property Tax Credit (often called the "circuit breaker") for seniors and disabled homeowners through the state income tax return.
Personal Property Tax
Missouri is one of the few states that still levies personal property tax on vehicles, boats, and other items. This is separate from your real estate property tax. Personal property assessments are filed annually by April 1 (Declaration of Personal Property). Tax bills for personal property are mailed with real property bills in November.
Key Missouri Counties
St. Louis County
St. Louis County has the largest number of residential properties in Missouri. Assessment notices arrive in June, and the Board of Equalization meets in July. The county assessor's website allows online value lookups.
Jackson County (Kansas City)
Jackson County has experienced significant assessment controversies in recent years, with some homeowners seeing dramatic increases during reassessments. The appeal process follows the standard Missouri timeline.
Frequently Asked Questions
Why is Missouri's residential assessment ratio only 19%?
Missouri's constitution sets different assessment ratios for different property types. The lower residential ratio reflects a policy choice to shift more of the tax burden to commercial property.
Can I appeal personal property assessments?
Yes. Personal property assessments can also be appealed through the same Board of Equalization process.
What if the Board of Equalization already met?
If you missed the Board of Equalization window, your next opportunity is during the next reassessment cycle (the following odd-numbered year). Mark the date on your calendar now.
Missouri: Board of Equalization Meets in July
When your assessment notice arrives in June, you have about a month to prepare. PropertyTaxFight builds your evidence packet in minutes. $79 one-time. Get your evidence packet before the board meets.