Tax Code Reference
Effective Rate: 0.89%
Missouri
Property Tax Code
Missouri Revised Statutes — Chapter 137 (Assessment and Levy of Property Taxes) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Missouri.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
Board of Equalization
Assessment Ratio
19% of true value (residential)
Assessment Cycle
Biennial (odd years for real property)
Appeal Deadline
Second Monday in July — July 13, 2026 (County Board of Equalization)
Assessment System
Governing CodeMissouri Revised Statutes — Chapter 137 (Assessment and Levy of Property Taxes)
Assessment AuthorityCounty Assessor
Assessment Ratio19% of true value (residential)
Assessment CycleBiennial (odd years for real property)
Appeal System
Appeal BoardBoard of Equalization / State Tax Commission
Appeal DeadlineSecond Monday in July — July 13, 2026 (County Board of Equalization)
Key Notes for Missouri
Missouri reassesses real property every two years (odd years). The 19% assessment ratio for residential property is among the lower rates nationally.
Hearing Types Available
1
Board of Equalization2
State Tax Commission3
Circuit CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption