January 1: Assessment Date
March 1: Personal Property Assessment List Return Deadline
June 15: Notice of Increase Value Change Mailed
July 1: Assessment Totals Turned Over to County Clerk
2nd Monday in July: Appointment to Board of Equalization Due
3rd Monday in July: Board of Equalization Hearings Begin
September 1: Tax Districts to Set Tax Levies with State Auditor’s Office
September 30: Deadline for Filing Appeals with State Tax Commission
According to MO State Statute 137.075 “Persons owning or holding tangible personal property on the 1st day of January shall be liable for taxes.” Personal property includes all motor vehicles, motorcycles, recreational vehicles, trailers, boats, motors, mobile homes, aircraft, farm machinery, livestock and grain.
The Assessor is responsible for the valuation of all taxable property in the County. Every person owning or holding tangible personal property on the first day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year. The political subdivisions, a.k.a. taxing jurisdictions (school districts, ambulance, hospital, the county library, etc.) are responsible for setting the tax rates necessary to generate the revenue needed to fund their operations. Property tax rates are set in September of every year.
All County Assessor’s offices are regulated and overseen by the Missouri State Tax Commission. Monthly visits by field representatives and annual spot reviews of properties aid them in evaluating the Assessor’s compliance with the statutory requirements
Missouri's property tax continues to be the largest and most reliable source of funding for the State's local governments.
Please call or come in with any questions or concerns you may have.
Scotland County Assessor