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Real Estate Property Tax - General Information

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Real estate property taxes are levied annually and due upon receipt of the tax bill, but no later than December 31 each year. The postmark determines the timeliness of payment.

The collector's office mails tax bills during November. If a tax bill is not received by the second week in December, contact the collector's office at (573) 886-4285. Failure to receive a tax bill does not relieve the obligation to pay taxes and applicable late fees.

Taxes not paid in full on or before December 31 will accrue penalties and fees which can be as high as 25% during the first year of delinquency.

Taxes are a lien with the tax liability on real estate remaining with the property. When the ownership changes, the new owner is liable for any unpaid property taxes.

Tax bills are sent to the mailing address in the tax file as of the date the bill is printed.

Property is subject to be sold at public auction for back taxes if the real estate taxes remain unpaid. The tax certificate sale is held annually on the fourth Monday in August at 10:00 A.M. on the courthouse steps.

Taxes are levied against real property based on the maximum rates as determined by voters, collected by the collector and then distributed back to the taxing entities.

Methods of Payment

Mailed payments must be postmarked no later than December 31. Payments postmarked after that date will be assessed late penalties. The entire amount due must be paid before a receipt is issued.

Please see the Methods of Tax Payment page for detailed information about paying taxes in Boone County.

Determination of Taxes

The amount of real estate property taxes imposed is determined by two factors:

  1. The assessed value of their taxable property set by the local assessor; and

  2. The tax rate established by the governing bodies of local taxing entities where the property is located.

Example:

Assessed

     

Tax

 

Tax

Value

/

100

×

Rate

=

Levied

$9,500/100

 

95.00

×

$5.6600

=

$537.70

Assessed Value

Assessed value is a percentage of the market value as determined by the assessor's office. In order to calculate the assessed value, multiply the market value (or appraised value) by the appropriate assessment rate for the type of property.

Setting Tax Rates

Tax rates are set each year by local taxing entities within the limits allowed under the constitution and state law.


New Purchaser/Seller Information

Real estate closing on or after October 1:
The tax bill may be generated in the previous owner's (seller's) name and mailed to his/her mailing address unless the purchaser advises the Boone County Collector's or Assessor's office of the property ownership.

If you are the seller of property during the tax year and receive a tax bill on the property you sold, please notify the collector's office of the name and address of the new owner so a bill can be sent to them timely.

Important Tax Payment Facts

Property is subject to be sold at public auction for back taxes if the real estate taxes remain unpaid after March 1 of the following year.

Tax bills are sent to the mailing address in the tax file as of date the bill is printed.

If you receive a bill that your mortgage company is to pay, please forward the bill to them for timely processing.

Any questions?  Feel free to contact us:


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www.ShowMeBoone.com Boone County, Missouri.  801 East Walnut Columbia, MO 65201 USA