Boone County Tax Entities and Rates

Tax Entity Viewer

Property tax rates are set each year by local taxing jurisdictions within the limits set by the Missouri Constitution and laws. Rates are based on the revenues that had been permitted for the prior year with an allowance for growth based on the rate of inflation. Projected revenue needs for the current taxable year are divided by assessed valuation of the taxing jurisdiction with values from new construction and improvements, and any increments in personal property valuation, held aside. The resulting tax rate becomes the permitted rate for the year if it falls within the ceiling permitted that local government.

Taxes are levied against property based on the rates as permitted by voters, collected by the collector and then distributed back to the taxing entities. In other words, the Boone County Collector bills and collects property taxes on behalf of the taxing entities within the county.

The total tax rate is based on property location and applicable taxing entities.

Boone County Taxing Entities and Rates (per $100 of assessed value)

Property Tax Formula: Property Tax = (Assessed Value/100) * Tax Rate

Tax Entity Tax Rates Per Year
2023 2022 2021 2020 2019
State of Missouri $0.0300 $0.0300 $0.0300 $0.0300 $0.0300
County of Boone $0.2820 $0.2820 $0.2674 $0.2836 $0.2836
General Revenue $0.1200 $0.1200 $0.1095 $0.1200 $0.1200
Common Road and Bridge $0.0500 $0.0500 $0.0459 $0.0500 $0.0500
Family Resources $0.1120 $0.1120 $0.1120 $0.1136 $0.1136
County-wide Surtax on Subclass III Property $0.6100 $0.6100 $0.6100 $0.6100 $0.6100
Columbia Boone County Library District *$0.3022 *$0.3022 *$0.3022 *$0.3064 *$0.3064
General Revenue $0.3022 $0.3022 $0.3022 $0.3064 $0.3064
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Boone County Library District $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Special Business District **$0.0000 **$0.0000 **$0.0000 **$0.0000 **$0.0000
Boone County Fire Protection District $0.8826 $0.8842 $0.8828 $0.8842 $0.8842
General Revenue $0.6326 $0.6342 $0.6328 $0.6342 $0.6342
Dispatch Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Fire Bond $0.2500 $0.2500 $0.2500 $0.2500 $0.2500
City of Columbia $0.4032 $0.4032 $0.4032 $0.4078 $0.4075
General Revenue $0.4032 $0.4032 $0.4032 $0.4078 $0.4075
Columbia Regional Library $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
General Revenue $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
City of Ashland $0.1803 $0.2404 $0.2404 $0.2480 $0.2480
General Revenue $0.1803 $0.2404 $0.2404 $0.2480 $0.2480
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
City of Centralia $0.9322 $0.9322 $0.9322 $0.9529 $0.9529
General Revenue $0.6439 $0.6439 $0.6439 $0.6582 $0.6582
Parks & Recreation $0.2883 $0.2883 $0.2883 $0.2947 $0.2947
Centralia Library District $0.5293 $0.5293 $0.5284 $0.5435 $0.5435
Library $0.5293 $0.5293 $0.5284 $0.5435 $0.5435
Library Bond $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
City of Hallsville $0.5250 $0.5399 $0.5399 $0.5655 $0.5593
General Revenue $0.5250 $0.5399 $0.5399 $0.5655 $0.5593
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Town of Harrisburg $0.3518 $0.3538 $0.3530 $0.3655 $0.3645
General Revenue $0.3518 $0.3538 $0.3530 $0.3655 $0.3645
Village of Hartsburg $0.5921 $0.5905 $0.5507 $0.0000 $0.5409
General Revenue $0.5921 $0.5905 $0.5507 $0.0000 $0.5409
Town of Huntsdale ^$0.0000 ^$0.0000 ^$0.0000 ^$0.0000 ^$0.0000
General Revenue $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
City of Sturgeon $0.5336 $0.5336 $0.5161 $0.5367 $0.5363
General Revenue $0.5336 $0.5336 $0.5161 $0.5367 $0.5363
City of Rocheport $0.2639 $0.2639 $0.2639 $0.2707 $0.2707
General Revenue $0.2639 $0.2639 $0.2639 $0.2707 $0.2707
Columbia Public Schools $5.6731 $5.6661 $5.6932 $6.0984 $6.0988
Incidental Fund $1.4969 $1.4969 $1.6055 $2.0107 $2.0111
Teachers Fund $3.1043 $3.0973 $3.0158 $3.0158 $3.0158
Debt Service $0.9719 $0.9719 $0.9719 $0.9719 $0.9719
Capital Projects $0.1000 $0.1000 $0.1000 $0.1000 $0.1000
Southern Boone County R-1 Schools $5.7901 $5.7901 $5.7901 $5.7918 $5.7918
Incidental Fund $3.9846 $3.9857 $3.8452 $3.9718 $4.1118
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.8055 $1.8044 $1.8049 $1.6800 $1.6800
Capital Projects $0.0000 $0.0000 $0.1400 $0.1400 $0.0000
Hallsville R-IV Schools $4.9227 $4.9554 $4.9539 $5.0274 $4.9637
Incidental Fund $3.6527 $3.6854 $3.6839 $3.7574 $3.6937
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.1100 $1.1100 $1.1100 $1.1100 $1.1100
Capital Projects $0.1600 $0.1600 $0.1600 $0.1600 $0.1600
Sturgeon R-V Schools $5.0991 $5.0991 $5.0441 $5.0536 $5.0364
Incidental Fund $3.8291 $3.8291 $3.7741 $3.7836 $3.7664
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.2700 $1.2700 $1.2700 $1.2700 $1.2700
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Centralia R-VI Schools $4.3230 $4.3134 $4.3162 $4.3331 $4.3327
Incidental Fund $3.4330 $3.4234 $3.4262 $3.4431 $3.4427
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.8900 $0.8900 $0.8900 $0.8900 $0.8900
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Harrisburg R-VIII Schools $5.2540 $5.2540 $5.2535 $5.2535 $5.2515
Incidental Fund $4.0002 $3.9918 $3.9913 $4.0123 $4.0103
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.2538 $1.2622 $1.2622 $1.2412 $1.2412
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
New Franklin R-I Schools $5.2496 $5.2496 $5.2496 $5.2496 $4.1286
Incidental Fund $4.4266 $4.4266 $4.4266 $4.5476 $3.4266
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.8230 $0.8230 $0.8230 $0.7020 $0.7020
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Fayette R-III Schools $4.9962 $4.9962 $4.9962 $4.9962 $4.9962
Incidental Fund $4.2200 $4.2200 $4.2200 $4.3398 $4.2200
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.7762 $0.7762 $0.7762 $0.6564 $0.7762
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
North Callaway R-I Schools $4.6802 $4.6776 $4.6724 $4.6602 $4.6602
Incidental Fund $3.7761 $3.7735 $3.7683 $3.7561 $3.6831
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.9041 $0.9041 $0.9041 $0.9041 $0.9771
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Southern Boone County Fire Protection District $0.4918 $0.4926 $0.4926 $0.4999 $0.4999
General Revenue $0.3271 $0.3279 $0.3279 $0.3352 $0.3352
Dispatch Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.1647 $0.1647 $0.1647 $0.1647 $0.1647
Callahan Watershed Subdistrict $0.0855 $0.0872 $0.0872 $0.0882 $0.0881
 
Note: State law changed in 2000 requiring tax rates to be expressed to four decimal places
*On January 1st, 2018, the Boone County Library District merged with the Columbia Library District.
**The Special Business District has not had a tax levy since 2010.
^The Town of Huntsdale has not had a tax levy since 2008.