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Missouri property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

RSMo 140.100: delinquent land in the back-tax book incurs 18% per year's delinquency; redemption before sale is capped at 2% per month/part.

Official source. Statutory. Verified .

Appeal process

Generally, appeal the county Board of Equalization decision to the State Tax Commission by the later of September 30 in the assessment year or 30 days after the board decision; the page lists exceptions for personal property and recently acquired real estate.

Official source. Verified .

Who may represent homeowners

Before the Missouri State Tax Commission, an individual taxpayer may appear personally or through an attorney; entities including trusts require an attorney.

Official source. Verified .

Property Tax Credit

One 2025 qualifying category is age 65+ and full-year Missouri residency; income and housing-cost conditions also apply.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Missouri?

Generally, appeal the county Board of Equalization decision to the State Tax Commission by the later of September 30 in the assessment year or 30 days after the board decision; the page lists exceptions for personal property and recently acquired real estate.

Who may represent a homeowner in a Missouri property tax appeal?

Before the Missouri State Tax Commission, an individual taxpayer may appear personally or through an attorney; entities including trusts require an attorney.

Sources

www.revisor.mo.gov
Each tract of land in the back tax book, in addition to the amount of tax delinquent, 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.

Verified October 24, 2026

stc.mo.gov
Regardless of the method used to file an appeal, the Complaint for Review of Assessment along with supporting documentation 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.

Verified October 24, 2026

stc.mo.gov
An individual taxpayer may represent himself or herself or be represented by an attorney. A corporation, partnership, limited liability company, trust, estate, or other legal entity must be represented by an attorney.

Verified October 24, 2026

dor.mo.gov
Property Tax Credit Schedule

Verified October 24, 2026

dor.mo.gov
65 years of age or older - You must be a full year resident.

Verified October 24, 2026