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Sheet MO · 2026 rules

Missouri Property Tax Calculator

Section 137.115 specifies a 19% assessment level for residential real property, 12% for agricultural and horticultural property, and 32% for the other real-property subclass. The value being assessed and the property’s actual classification must be established before applying local tax rates.

Rules verified 20 primary sources Editorial policy

Estimate your 2026 Missouri bill

Approved shared exemption, bill credits and charges (optional)

The same assessed-value amount must apply to Local ad valorem levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Use the assessing authority’s value, recorded classification and current rates. Worked examples use hypothetical rates unless labeled statutory.

Missouri · 2026 residential assessment worksheet Needs inputs
Missouri estimated annual property tax —
  • Tax — Local ad valorem levies —
  • Credits subtracted —
  • Fixed charges added —
Per month (annual ÷ 12) —
What was applied Enter the assessor’s residential full value from the assessment notice.
Assessed value after ratio and cap —
Taxable value — Local ad valorem levies —
Effective rate on market value —

What this estimate leaves out

How Missouri turns value into a tax bill

Missouri statewide rules
StepMissouri ruleSource
Value Use the valuation for the assessment year shown on your notice. Exemptions, rate units and levy classifications below must match that same notice. [1]
Assessment 19% of assessor’s residential full value [1]
Annual limit No automatic parcel bill cap is inferred from a limit on a jurisdiction’s total levy.
Exemptions Other relief is applied only from a recorded approval; the calculator does not decide qualification.
Rate Local ad valorem levies: local rate — you enter it.Local ad valorem levies from the applicable taxing authority. The rate is not a Census ratio.

How Missouri assesses, reassesses, appeals and relieves residential tax

Missouri sets new real-property values as of January 1 of each odd-numbered year. Those values also apply in the following even-numbered year, except for new construction and improvements.12 Residential property is assessed at 19% of market value, agricultural property at 12% and commercial and other real property at 32%. In the State Tax Commission's own example, a $50,000 residence has an assessed value of $9,500.21 Before raising a residential parcel's assessed value by more than fifteen percent since the last assessment, not counting new construction or improvements, the assessor must physically inspect it.1

When an assessor raises a real-property value, the owner of record must be notified that the increase can be reviewed by the county board of equalization. Charter counties covered by the statute must send this notice on or before June fifteenth, with the projected tax liability in a general-reassessment year.3 Appeals to the county board of equalization are filed in writing with the county clerk before the second Monday in July, unless the board extends the time.4 In the City of St. Louis, appeals are filed at the city assessor's office on or before the second Monday in July.5 County boards meet on the third Monday of July.6 The board does not presume the assessor's valuation is correct. In certain charter counties, the City of St. Louis and anywhere the assessed value rose at least fifteen percent without new construction, the assessor must prove the value does not exceed true market value.7

After the county board, the next step is the State Tax Commission. A Complaint for Review of Assessment is due on or before September 30 of the assessment year or within 30 days of the board's decision, whichever is later.8 Owners who bought real estate after 30 days before the second Monday in July can file with the Commission by December 31 of the assessment year. Alternatively, they have 30 days after a county official first communicated the assessment or tax, whichever date is later.8 You can appeal even if you have not paid the taxes.9

Property taxes are due no later than December 31 each year, and interest and penalties apply after that deadline.9 Real estate with taxes still unpaid on January 1 is delinquent, and the county collector enforces the state's lien on it.10 Tracts in the back tax book are charged a penalty of eighteen percent of each year's delinquency. On land redeemed before a tax sale, the penalty may not exceed two percent per month.11

Missouri's circuit breaker, the Property Tax Credit Claim, is paid by the Department of Revenue rather than taken off the county bill. If you must file a Missouri income tax return, claim it on Form MO-1040 with Form MO-PTS. Otherwise, use Form MO-PTC.1220 It is open to claimants who are 65 years of age or older, 100% disabled veterans, people who are 100% disabled, and people 60 years of age or older who received surviving spouse Social Security benefits.1314 For 2025 claims, due April 15, 2026, owners who occupied the home all year qualify with household income of $30,000 or less if single, or $34,000 or less if married filing combined. The credit is capped at $1,100 for owners and $750 for renters.1312

HB 594 & 508 of 2025 expand the credit from January 1, 2026.19 For calendar years beginning on or after January 1, 2026, up to $1,550 of property tax paid ($1,055 of rent) counts toward the credit.1516 The income ceiling becomes $42,200 for single full-year owner-occupants and $48,000 for married filing combined full-year owner-occupants ($38,200 and $41,000 for other claimants). These amounts are adjusted annually for inflation.15

Under the county senior freeze from SB 190, a county can grant homeowners aged 62 and older a credit equal to the increase in their homestead's real-property tax over their initial credit year. A county adopts it by ordinance, or by referendum after a voter petition. The credit is shown on the tax statement, and the base year is adjusted for new construction or annexation.17 A 2025 special-session law required certain listed counties to put the question on the ballot by the April 2026 municipal election. In 'five percent' counties, the frozen liability can rise by the greater of five percent or the CPI each year. No taxpayer can claim both credits for the same homestead.18

Worked example

Illustrative $300,000 market value × 19% = $57,000 assessed; at $7.00 per $100 = $3,990.00. In a county that adopted the senior freeze, an owner whose initial-credit-year tax was $3,600.00 receives a $390.00 credit and pays $3,600.00. Any MO-PTC credit is paid separately by the Department of Revenue.

Missouri worked example
LineTaxable valueTax
Local ad valorem levies at $7.00 per $100$57,000.00$3,990.00
Annual total$3,990.00

Left to your local bill

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $230,300 (±$880), median real-estate taxes $1,948 (±$11). Dividing one by the other gives 0.85% for Missouri. Tables B25077 and B25103; why it is only context.

Sources

  1. revisor.mo.govMissouri Revised Statutes §137.115, read .
    “new assessed values shall be determined as of January first of each odd-numbered year and shall be entered in the assessor's books; those same assessed values shall apply in the following even-numbered year, except for new construction and property improvements”
  2. stc.mo.govMissouri State Tax Commission FAQ: How is the assessed value determined? / Why is my bill high or increased?, read .
    “As an example, a residence with a market value of $50,000 would be assessed at 19%, which would place its assessed value at $9,500.”
  3. revisor.mo.govMissouri Revised Statutes §137.180, read .
    “Whenever any assessor shall increase the valuation of any real property he shall forthwith notify the record owner of such increase, either in person, or by mail directed to the last known address”
  4. revisor.mo.govMissouri Revised Statutes §137.385, read .
    “Such appeal shall be lodged with the county clerk as secretary of the board of equalization before the second Monday in July; provided, that the board may in its discretion extend the time for filing such appeals.”
  5. revisor.mo.govMissouri Revised Statutes §138.180, read .
    “which shall be filed at the office of the assessor of the city on or before the second Monday in July of each year”
  6. revisor.mo.govMissouri Revised Statutes §138.010, read .
    “this board shall meet at the office of the county clerk on the third Monday of July of each year.”
  7. revisor.mo.govMissouri Revised Statutes §138.060, read .
    “There shall be no presumption that the assessor's valuation is correct.”
  8. stc.mo.govMissouri State Tax Commission: File An Appeal, read .
    “must be filed with the State Tax Commission on or before September 30 of the year of assessment or within thirty (30) days of the decision of the Board of Equalization, whichever is later.”
  9. stc.mo.govMissouri State Tax Commission: Paying Property Taxes Under Protest and/or Appeal Options, read .
    “Property Taxes are due no later than December 31 each year. If taxes are not paid by the December 31st deadline, interest and penalties will apply.”
  10. revisor.mo.govMissouri Revised Statutes §140.010, read .
    “All real estate upon which the taxes remain unpaid on the first day of January, annually, are delinquent”
  11. revisor.mo.govMissouri Revised Statutes §140.100, read .
    “shall be charged with a penalty of eighteen percent of each year's delinquency except that the penalty on lands redeemed prior to sale shall not exceed two percent per month or fractional part thereof.”
  12. dor.mo.govMissouri Department of Revenue: Property Tax Credit, read .
    “The credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home.”
  13. dor.mo.govMissouri Department of Revenue: 2025 Form MO-PTC Property Tax Credit Claim instructions, read .
    “If you OWNED and OCCUPIED your home for the entire year, the amount you enter on Line 8 cannot exceed $30,000.”
  14. revisor.mo.govMissouri Revised Statutes §135.010, read .
    “A claimant shall not be allowed a property tax credit unless the claimant or spouse has attained the age of sixty-five on or before the last day of the calendar year and the claimant or spouse was a resident of Missouri for the entire year”
  15. senate.mo.govMissouri Senate: HB 594, read .
    “The maximum allowable credit under current law is limited to $750 in rent constituting property taxes actually paid or $1,100 in actual property tax paid. This act increases such amounts to $1,055 and $1,550, respectively”
  16. revisor.mo.govMissouri Revised Statutes §135.025, read .
    “For all calendar years beginning on or after January 1, 2026, this total, up to one thousand fifty-five dollars in rent constituting property taxes actually paid or one thousand five hundred fifty dollars in actual property tax paid, shall be used”
  17. revisor.mo.govMissouri Revised Statutes §137.1050, read .
    “Any county authorized to impose a property tax may grant a property tax credit to eligible taxpayers residing in such county in an amount equal to the taxpayer's eligible credit amount”
  18. revisor.mo.govMissouri Revised Statutes §137.1055, read .
    “By no later than the municipal election in April 2026, a county shall place on the ballot a question of whether to grant a property tax credit pursuant to this section”
  19. dor.mo.govMissouri Department of Revenue: 2025 Tax Legislative Changes, read .
    “This legislation becomes effective January 1, 2026. (Sections 135.010, 135.025 & 135.030)”
  20. dor.mo.govMissouri Department of Revenue: Property Tax Credit FAQs, read .
    “If you are required to file a Missouri Individual Income Tax Return, you must use Form MO-1040 with a Property Tax Schedule ( MO-PTS ) attached.”

Bordering jurisdictions

Rules verified by the Property Tax Calculator Editorial Team. Report a correction