Property Tax Due Dates in Missouri

Missouri property taxes are administered at the county level (and independent cities such as St. Louis). Residential property is assessed at 19% of market value, agricultural at 12%, and commercial at 32%. Counties conduct reassessments every two years in odd-numbered years. Missouri also taxes personal property — including vehicles, boats, and business equipment — at the same rate as real property. Personal property tax bills are due December 31 alongside real property taxes.

Missouri property taxes are due December 31. A penalty of 2% per month (up to 18%) applies to real property taxes paid after December 31. Personal property taxes follow the same schedule. Most counties offer online payment through the county collector's website. Contact your county collector for payment options. Note: a tax receipt is required to renew vehicle registrations in Missouri.

Missouri property tax relief programs: Senior Property Tax Credit (Circuit Breaker) — Qualifying Missouri residents who are 65 or older (or 100% disabled) with income under $30,000 (renters) or $30,000 (homeowners) may receive a credit of up to $1,100 against their state income tax for property taxes paid. Claim on the Missouri income tax return (Form MO-PTS). Homestead Preservation Credit — If your property tax increases by more than $100 in a year where property values have increased, you may be eligible for a credit to offset the increase (subject to legislative reauthorization). Disabled Veteran Exemption — Veterans with a 100% service-connected disability are fully exempt from property taxes on their primary residence. Note: Missouri has no general homestead exemption for all owner-occupants.

Missouri property tax appeals go to the county Board of Equalization: Deadline: File an appeal with the county Board of Equalization by the third Monday in June in odd years (reassessment years) or the second Monday in July in even years. Process: Present evidence — comparable sales, an independent appraisal — that your property's assessed value exceeds 19% of its market value. The board must issue a decision within 90 days. Further appeal: Appeal Board of Equalization decisions to the State Tax Commission within 30 days.