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1. My address has changed; how do I notify the Assessor?

Fill out the Change of Address Form (PDF) and email the Assessor, fax, mail, or drop off at the Assessor’s Office.

2. How is my real estate value determined?

Jefferson County, as with most counties in Missouri, primarily values real estate for tax purposes using mass appraisal methodology. This method first determines the current replacement cost of all improvements, less any depreciation of those improvements. The depreciated value of the improvements is added to the value of the land to determine the fair market value of the property. The mass appraisal method is recognized as being one of the most efficient and fair methods of valuing many properties over a wide area.

3. When is my property reassessed?

State law requires all real property to be reassessed each odd-numbered year. Reassessment does not necessarily mean the value of the property will increase or decrease. Information and data pertaining to real estate values and costs are collected by the Assessor’s Office. Analysis and studies are performed to determine how the real estate market has changed and how it has affected assessed values. The conclusions determined from the data collected are used to determine if any changes are made to real estate values of the current reassessment year.

4. What is market value?

The price the property would sell for if offered for sale by someone willing, but not obligated to sell it, and bought by someone willing, but not forced to purchase it.

5. What is assessed value?

The percentage of the market value based upon the assessment level of the classification of the property.

Classification of Real Property	Assessment Level
Agricultural	12%
Commercial	32%
Residential	19%

For example: Market Value ($100,000) multiplied by Residential Assessment Level (19%) equals Assessed Value ($19,000).

6. Why would my assessment or taxes increase?

There are several factors that can affect assessed value or taxes other than reassessment:

• Assessed value may be affected by additional structures added to the property, the purchase of additional adjoining acreage, or the completion of a house that was prorated before construction was complete.
• Total taxes may be affected by a change in your tax rate. The tax rate is determined by the combination of levies for school, fire, ambulance, etc. that apply to your property. The levies could be changed by voter approval or by the taxing entities. If the tax rate increases, then your total tax may increase without any change to the assessed value.

7. Is there an appeal process if I don't agree with the assessment increase?

If you believe the Assessor’s value does not reflect the fair market value of your property first call the Assessor’s Office. An appraiser will review and discuss the value with you and examine any information pertaining to the value you wish to present. After this discussion with the Assessor’s Office, if you are not satisfied, you can file an appeal before the Board of Equalization (BOE). The appeal must be filed before the second Monday in July of each year. To file an appeal you must call the County Clerk’s Office at 636-797-5478.

Further Appeals

If you are not satisfied with the Board of Equalization decision you may further appeal to the Missouri State Tax Commission. Information will be provided to you by the County Clerk’s Office.

8. My property has been destroyed; what are my options?

Section 137082, Revised Statutes of Missouri allows the Assessor to remove the value of the residential property, on a pro-rata basis, that was destroyed by a natural disaster (e.g. tornado, flood, fire, earthquake). The Destroyed Residential Property form must be completed and emailed to the Real Estate Assessor. You may also fax, mail, or drop off the form at the Assessor’s Office in order to receive a reduction in value.

9. Is there tax relief for senior or disabled citizens?

The Missouri Property Tax Credit Claim gives credit to certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent they have paid for the year.  The credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home.  The actual credit is based on the amount of real estate taxes or rent paid and total household income (taxable and nontaxable).

Qualifications

You may qualify if:

•  You are age 65 on or before December 31 last year
• OR You or your spouse are 100% disabled
• OR You are age 60 or older and receiving surviving spouse social security benefits

AND

• You or your spouse were Missouri residents for the entire calendar year
• Your total household income, including social security benefits, does not exceed $30,000 single individual or $34,000 married homeowners
• You paid real estate taxes or rent on the home or manufactured home you occupied last year

How to Apply for the Missouri Property Tax Credit Claim

If you are required to file a Missouri Individual Income Tax Return, you must use Form MO-1040 or Form MO-1040P with Property Tax Schedule (MO-PTS) attached.  If you are not required to file a Missouri Individual Income Tax Return, then you may file the Missouri Property Tax Credit Claim (MO-PTC).  Consult with your tax preparer or visit dor.mo.gov/personal/ptc/ for more information and forms.

Mobile Home or Land

If you own a mobile home or own more than 5 acres of land, you will need an Assessor's Certification Form 948.  Please call the Assessor at 636-797-5466 to request this form.  For more information about this program you can call the Missouri Department of Revenue at 573-751-3505 or Aging Ahead at 800-243-6060 or 636-253-0558.