- Assessor site
- https://stc.mo.gov/assessor/assessor-directory/ ↗
- Search by
- office contact via the State Tax Commission assessor directory / Missouri State Assessors Association
- Reassessment cycle
- 114 elected COUNTY ASSESSORS + the City of St. Louis Assessor (115 jurisdictions) value all property under MISSOURI STATE TAX COMMISSION supervision; the STC itself does Original Assessment of railroads, airlines, pipelines, and utilities that cross county lines. TRUE VALUE then STATUTORY SUBCLASS RATIOS: residential 19% / agricultural 12% (productive-use value when actively farmed) / commercial-and-all-other 32%; personal property 33 1/3%. Real property is reassessed BIENNIALLY as of JANUARY 1 of ODD years (holding through the even year absent new construction); personal property every year. St. Louis City and St. Louis County are separate jurisdictions.
- Reassessment trigger
- January 1 of each odd year for real property (annually for personal); new construction can enter even-year rolls. Valuation notices mailed by JUNE 15 when values rise.
- Personal & intangible property
- Tangible personal property at 33 1/3% — the owner files an assessment list before MARCH 1 ($15-$105 late penalty); vehicles at trade-in value from the current October issue of the STC-selected guide (NADA/KBB/Edmunds). A non-assessment waiver issues to those owning no taxable personal property on January 1.
- CRE forecasting note
- The 32% commercial ratio against 19% residential is the headline — commercial carries about 1.68x the residential burden per dollar, and the actively-farmed 12% agricultural tier (productive-use grades, not market) is a real land-banking factor. The biennial odd-year cycle concentrates risk: an odd-year value carries two years, so work that June-15 notice. The BOE deadline shifts by COUNTY CLASS (commonly the second Monday in July statewide); then the State Tax Commission by September 30 or 30 days after the BOE. Pay under protest to preserve position. Utilities and railroads are the STC's original assessment; St. Louis City and County are separate; Kansas City spans four counties.
- Residential note
- Homes ride the 19% residential ratio. Missouri has no statewide homestead exemption that lowers assessed value, but relief is real and claim-based: the MISSOURI PROPERTY TAX CREDIT (the MO-PTC 'circuit breaker') refunds up to $1,100 for qualifying senior or 100%-disabled homeowners and $750 for renters, within income limits, claimed through your state income-tax filing (not the assessor); and the newer SENIOR REAL-PROPERTY TAX FREEZE (SB 190/SB 756) can freeze an eligible senior's real-property tax at a base year IF your county has adopted it — adoption and mechanics vary county by county, so confirm locally. Personal-property lists are due before March 1. To contest a value: meet with the assessor, then the Board of Equalization (commonly by the second Monday in July, but verify your county), then the State Tax Commission.
SPLIT RATE — Missouri's three-tier real spread on true value: residential 19% / agricultural 12% (productive-use value, not market, when actively farmed) / commercial-industrial-and-all-other 32% — commercial pays about 1.68x residential per dollar. Personal property rides 33 1/3%.
APPEAL DEADLINE — The Board of Equalization deadline is COUNTY-CLASS-DEPENDENT — commonly the second Monday in July statewide (§137.385; the old third-Monday-in-June rule was repealed in 2008), so verify locally; then the State Tax Commission by September 30 or 30 days after the BOE, whichever is later. Pay under protest to preserve position.
FILING REQUIRED RELIEF — Personal-property assessment lists are due before MARCH 1 ($15-$105 late penalty). Relief is claim-based: the MO-PTC circuit-breaker credit runs through income-tax filing, and the new SB 190 senior freeze must be adopted by your county and applied for.
REFORM IN FLIGHT — The SB 190/SB 756 senior real-property tax-FREEZE credit is being adopted county by county with uneven mechanics and base years — a live, non-uniform rollout across all 115 jurisdictions.
STATE ASSESSED — The State Tax Commission's Original Assessment section values railroads, airlines, pipelines, and electric and telecommunication property that crosses county lines — not the county assessor.
Note: The Maries County Assessor's office in Vienna sets values here — real property reassessed every odd-numbered year at January 1, personal property every year. Reach the office through the State Tax Commission's assessor directory at the link (the Missouri State Assessors Association also lists every office). If a value notice arrives by June 15: meet with the assessor, then appeal to the Board of Equalization (often the second Monday in July, but the deadline varies by county class — verify), then the State Tax Commission by September 30. Personal-property lists are due before March 1. The subclass ratios are 19% residential, 12% agricultural, 32% commercial and all other.
Primary sources: Missouri State Tax Commission Definitions + FAQ + Reassessment pamphlet + About (subclass ratios, odd-year cycle, NADA vehicles, three-step appeal, original assessment); Butler/Cass/Jefferson/Adair/City-of-St-Louis assessor pages (county-class BOE deadlines, June 15 notice, MO-PTC + SB 190 senior relief); Ch. 137/138 RSMo, Sec 137.115 (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.