Missouri Property Tax Appeal Guide | Property Tax Edge
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Missouri

Midwest · 115 counties

Complete property tax appeal guide for Missouri homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Missouri State Tax CommissionModerate to Appeal
0.89%
Effective Tax Rate
Rank #23 nationally
19%
Assessment Ratio
19% of true value (residential)
$230,300
Median Home Value
latest Census/ACS estimate
$1,948
Median Annual Tax
Per year
1

19% assessment ratio — divide assessed value by 0.19 to get implied market value

2

Biennial reassessment in odd years — values set for 2 years

3

Senior Circuit Breaker credit up to $1,100 for qualifying seniors

Appeal Deadline

Second Monday in July — July 13, 2026 (County Board of Equalization)

§137.275 sets the deadline as the second Monday in July, which falls on July 13 in 2026. The 'July 10' figure that circulated was a stale Jackson County date from 2023 — because the second Monday ranges from July 8 to July 14, publishing July 10 is two days LATE in some years. Assessment notices mail in spring; contact the assessor for an informal review first where offered.

Verified August 2026 against the official source · always confirm the current date with your county

Understanding Missouri's Assessment Ratio

19%
19% of true value (residential)

Missouri uses a 19% assessment ratio, meaning your assessed value is set at 19% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.19.
Example: Assessed value of $43,757 ÷ 0.19 = $230,300 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in Missouri. Always convert to implied market value first.

How to Appeal Your Property Tax in Missouri

1

Receive assessment notice (spring of odd years)

2

File appeal with the County Board of Equalization by the second Monday in July — July 13, 2026

3

Attend Board hearing

4

Appeal to State Tax Commission within 30 days of Board decision

5

Further appeal to Circuit Court

Appeal Body
County Board of Equalization → State Tax Commission → Circuit Court

Exemptions & Relief Programs

Homestead Exemption
No traditional homestead; Senior Citizens Property Tax Credit (Circuit Breaker)
Senior / Disabled Exemption
Senior Citizens Property Tax Credit: up to $1,100 for 65+ with income under $30,000

Key Statutes & Legal References

§
Mo. Rev. Stat. §137.115 (19% residential ratio)
§
Mo. Rev. Stat. §138.060 (Board of Equalization)
§
Mo. Rev. Stat. §138.430 (State Tax Commission)

Missouri Property Tax Code

Governing Code
Missouri Revised Statutes — Chapter 137 (Assessment and Levy of Property Taxes)
Assessment Authority
County Assessor
Appeal Board
Board of Equalization
Assessment Cycle
Biennial (odd years for real property)

Key Statutes

§137.115 RSMo
Assessment of Real Property
Establishes the 19% assessment ratio for residential property.
§138.060 RSMo
Board of Equalization
Establishes county boards of equalization and their authority to hear appeals.
§138.430 RSMo
State Tax Commission Appeal
Provides the right to appeal to the State Tax Commission.
§137.100 RSMo
Exemptions
Lists all property exempt from property taxation in Missouri.

Major Exemptions

Senior/Disabled Property Tax Credit
Age 65+ or disabled, income limits
Up to $1,100 credit
Homestead Preservation Credit
Long-term homeowners, income limits
Varies
Official Code

Missouri Appeal Tools

Use these tools to build your appeal case for Missouri:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Missouri Calculator

$
$
Assessment ratio: 19% · Rate: 0.89%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
19% ratio requires conversion; biennial cycle; State Tax Commission is accessible

Taxing Authority

County Assessor
Assessment Frequency
Biennial

Ready to Appeal Your Missouri Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Missouri's assessment ratio study

How closely Missouri assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2024

Ratio Study (published as County Ratios by reassessment cycle)

In a Missouri discrimination appeal before the State Tax Commission, compare your parcel's own ratio to the county's common level of assessment — but note the standard is high: the disparity must be grossly excessive, not merely a difference of opinion on value.

Official Missouri dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Missouri

Missouri has a true supplemental bill in opt-in counties: under RSMo § 137.082, a newly built home is assessed the month after occupancy and receives a prorated bill for the rest of that year, with an appeal allowed the following year. Property that escaped assessment can be back-assessed for the omitted years under § 137.175 (no clear statutory year cap), and any disputed bill should be paid under protest with suit filed within 90 days (§ 139.031).

Occupancy (new construction) assessment — county-option (RSMo § 137.082)

In counties (and St. Louis City) that have adopted § 137.082, newly constructed residential property is assessed as improved as of the first day of the month following occupancy, and taxed pro rata for the remaining months of the year at that year's rates; unoccupied new homes are not assessed as improved until occupancy or Jan 1 of the fourth year after completion.

Appeal window: If the occupancy assessment is made after that year's normal appeal deadline, the owner may appeal the assessment the following year to the county board of equalization under chapter 138, and may (but is not required to) pay under protest per § 139.031; protested taxes are impounded pending the appeal (§ 137.082(4)).

Omitted / failure-to-assess property (RSMo § 137.175)

Failure to assess taxable property in any year or years; the current assessor assesses the property for the omitted year(s), each year's assessment kept in a separate book, following the same procedures and officials (assessor, county commission, clerk, collector) as regular assessments.

Appeal window: No special window in § 137.175 — because the back assessment follows normal assessment law, the owner uses the normal remedies: appeal to the county board of equalization (generally by the second or third Monday in July, RSMo § 137.275/§ 138.180), then to the State Tax Commission under § 138.430 (by September 30 or 30 days after the BOE decision per STC rules), and/or pay under protest and sue within 90 days under § 139.031.

Erroneous assessment / clerical correction (RSMo § 137.270)

Erroneous assessment, mistakes or defects in land descriptions, or double assessment of the same parcel for the same year; heard by the county commission on the owner's application supported by an affidavit showing good cause for not having gone to the board of equalization.

Appeal window: Application may be made at any term of the county commission before the taxes are paid — no fixed day count; valuations set by the assessor or board of equalization are expressly NOT 'erroneous assessments' under this section, so value disputes cannot use this route.

Payment under protest / recovery of mistaken taxes (RSMo § 139.031)

Taxpayer disputes a current tax bill (including a corrected or back-assessed bill): pay in full before delinquency with a written protest stating grounds; collector impounds the protested amount.

Appeal window: Suit against the collector must be filed in circuit court within 90 days after filing the protest, or the protest becomes null and void; no separate suit is needed (or allowed) if a timely State Tax Commission appeal of the assessment is already pending.90 days

Full details & sources →Got one of these bills? Track its deadline →
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Missouri property tax appeals — frequently asked questions

When is the property tax appeal deadline in Missouri?+

In Missouri, the appeal window is Second Monday in July — July 13, 2026 (County Board of Equalization). §137.275 sets the deadline as the second Monday in July, which falls on July 13 in 2026. The 'July 10' figure that circulated was a stale Jackson County date from 2023 — because the second Monday ranges from July 8 to July 14, publishing July 10 is two days LATE in some years. Assessment notices mail in spring; contact the assessor for an informal review first where offered. Always confirm the exact date with your local county assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Missouri?+

The general process: 1) Receive assessment notice (spring of odd years); 2) File appeal with the County Board of Equalization by the second Monday in July — July 13, 2026; 3) Attend Board hearing; 4) Appeal to State Tax Commission within 30 days of Board decision; 5) Further appeal to Circuit Court. Appeals are heard by the County Board of Equalization → State Tax Commission → Circuit Court.

What is the average property tax rate in Missouri?+

Missouri's effective property tax rate is about 0.89% of value — roughly $1,948 per year on the state's median home value of $230,300. Assessments are made at 19% of true value (residential).

What exemptions can lower my property tax in Missouri?+

Common relief includes the homestead exemption (No traditional homestead; Senior Citizens Property Tax Credit (Circuit Breaker)) and senior relief (Senior Citizens Property Tax Credit: up to $1,100 for 65+ with income under $30,000). Eligibility and amounts vary — check with Missouri State Tax Commission.

Is it worth appealing my property taxes in Missouri?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.