State guide
Missouri property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Missouri are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Missouri property taxes work
Missouri property taxes come due once a year, everywhere: December 31. County collectors mail bills in the fall, and payments after New Year's Eve carry penalties and interest — the date does not move.
Values reset in odd-numbered years: county assessors revalue against the market and mail change-of-value notices in the spring of odd years, which is when most appeals happen. Even years mostly carry values forward.
The appeal ladder is three rungs: an informal review with the county assessor when notices land, the county Board of Equalization — with appeals due by the second Monday in July in most counties — and the State Tax Commission by September 30 (or 30 days after the BOE decision, whichever is later).
The term to know here is Board of Equalization — 'BOE' — and in St. Louis County and Jackson County the process has its own local wrinkles and heavier caseloads. If you pay under protest to preserve rights while appealing, Missouri has a formal procedure for that too.
When payments are due
One annual bill, due December 31 statewide. Penalties and interest apply from January 1.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| 2026 bill | December 31, 2026 | January 1, 2027 | Bills mail in the fall from the county collector; late payment adds penalty and interest immediately |
How to appeal your assessment
The statewide rule: Appeal to your county Board of Equalization by the second Monday in July (windows vary slightly by county), after an informal review with the assessor; the State Tax Commission is the next step by September 30
Odd years are the season: reassessment notices mail in spring, informal reviews run through early summer, and BOE deadlines land in July. The State Tax Commission backstop is September 30 or 30 days after the BOE decision, whichever is later.
- Read your change-of-value notice (spring, odd years)It shows the new market and assessed values. Missouri homes are assessed at a set fraction of market value, so check the market number.
- Ask the assessor for an informal reviewMany counties resolve overvaluations here — bring comparable sales, photos, and repair estimates.
- File with the Board of Equalization by the second Monday in JulyFile the county's BOE appeal form (free). St. Louis County and Jackson County have their own filing portals.
- Attend the BOE hearingA short evidentiary hearing — your comparables against the assessor's.
- Escalate to the State Tax CommissionFile by September 30 or within 30 days of the BOE decision, whichever is later; pay under protest in December if the appeal is still pending.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Senior tax credit (county-option freeze) | Counties may freeze the tax bill for eligible homeowners 62+ on their primary residence under 2023's SB 190 framework — adoption and details vary by county | Annual application where adopted |
| Missouri Property Tax Credit (circuit breaker) | A state income-tax credit up to several hundred dollars for qualifying seniors and disabled homeowners/renters under income limits | Claimed with the state tax return (MO-PTC) |
| Disabled POW veteran exemption | A narrow full exemption for former POWs with total service-connected disability; other veterans use the general relief programs | Apply with the county |
Reassessment
Assessors revalue all real property in odd-numbered years; even years generally carry values forward except for new construction and changes.
Value notices (Change of assessment notice) usually mail in spring (odd years).
Common questions
- When are property taxes due in Missouri?
- December 31, once a year, statewide. Bills mail in the fall; anything unpaid January 1 carries penalty and interest, and the date doesn't extend.
- How do I appeal my Missouri assessment?
- Start with an informal review when the odd-year notice lands, then file with your county Board of Equalization by the second Monday in July. Still unsatisfied? The State Tax Commission takes appeals through September 30 (or 30 days after the BOE decision).
- Why did my value only change in the odd year?
- Missouri reassesses in odd-numbered years — assessors revalue against the market and mail notices in spring. Even years mostly carry values forward, so the odd-year notice is the one to scrutinize.
- Does Missouri have a senior freeze?
- County by county. A 2023 law let counties freeze eligible seniors' bills on their primary residence, and many large counties adopted a version — check whether yours did and apply annually. The state's separate circuit-breaker credit (MO-PTC) is claimed on your tax return.
- Can I pay under protest while I appeal?
- Yes — Missouri has a formal pay-under-protest procedure so a pending appeal doesn't turn into penalties. Pay by December 31 with the protest documentation the State Tax Commission prescribes.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Missouri State Tax Commission — file an appeal — checked 2026-08-12
- Missouri State Tax Commission — reassessment pamphlet — checked 2026-08-12
- City of St. Louis — appeal dates and deadlines — checked 2026-08-12