MISSOURI

State Characteristics
Assessment Ratio: Varies by class
Fiscal Tax Year: 1/1-12/31
Valuation Authority: County
Collection Authority: City, Town & County
Level One Appeal Name: County Board of Appeals
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Licensed General Appraiser
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: Apr-June Must be sent by June 15
Appeal Deadline: June 15 (3rd Monday in June for 1st Class counties), July 14 (2nd Monday in July for all non-1st class counties & City of St. Louis)
Tax Bills Issued: Nov
Tax Bills Due: Oct 31 (Kansas City & St. Joseph City), Dec 31 (All other jurisdictions)

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: Mar 1 (Inventory exempt), Apr 1 (City of St. Louis-inventory exempt; Return Due Date can be extended for 30 days)
Value Notices Issued: May 1      Only if different from what rendered
Appeal Deadline: June 15      3rd Monday in June or 30 days after notice
Tax Bills Issued: Nov 1
Tax Bills Due: Oct 31 (Kansas City & St. Joseph City), Dec 31 (all other jurisdictions)

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.