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Updated 2025 Tax Year

Boone County
Property Tax Guide

Everything you need to know about property taxes in Boone County, MO. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
0.132810 base rate for 2025, varies by district (school, fire, library districts add additional levies)
1st Due
Dec 31
2nd Due
Jun 30
Exemptions
5+ Available
Section 1

How Property Tax Works

Boone County, Missouri operates on a property tax system that funds essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property taxes are calculated based on the assessed value of your property multiplied by the applicable tax rate for your specific location within the county.

For the 2025 tax year, Boone County's base tax rate is 0.132810, which represents a decrease from the 2024 rate of 0.150000. However, your actual tax rate will vary depending on the special taxing districts where your property is located, such as school districts, fire protection districts, library districts, and municipal services. These additional district levies can significantly impact your total property tax bill, making it essential to understand the specific taxing jurisdictions that apply to your property.

The county assesses properties at their fair market value, and property owners may be eligible for various tax credits that require application to reduce their tax liability. Unlike automatic deductions, most tax relief programs in Boone County require property owners to file applications by specific deadlines to receive benefits.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General0.132810Base Boone County operations, services, and infrastructure
School DistrictsVariesLocal school district funding (varies by district boundaries)
Fire ProtectionVariesEmergency services and fire protection districts
Library DistrictsVariesPublic library system funding
Municipal ServicesVariesCity/town services where applicable
Special AssessmentsVariesRoad districts, sewer, water, and other special districts

Rates shown are for FY 2025. Your total effective tax rate depends on which special taxing districts serve your property location. Contact the Boone County Assessor's Office at 573-886-4270 for your specific district combination and total rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Boone County, property taxes are due in two installments:

First Installment
Dec 31
Delinquent after Dec 10
Second Installment
Jun 30
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Boone County are additional property tax bills issued when there are changes in property ownership, new construction, or improvements that increase assessed value during the tax year. These taxes cover the difference between what was originally assessed and the new assessed value, prorated for the remaining months in the tax year.

Common triggers include purchasing a home, completing home additions or major renovations, adding structures like pools or garages, or when the assessor discovers previously unreported improvements. The supplemental tax is calculated by taking the difference in assessed value, multiplying by your property's tax rate, and prorating for the months remaining in the fiscal year.

For example, if you purchase a home in July that was previously assessed at $200,000 but sells for $350,000, the assessor may issue a supplemental bill based on the increased assessed value for the remaining six months of the tax year. This ensures that property taxes reflect current values and ownership changes throughout the year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): -$1,000
  • Net Taxable Value: $299,000
  • Tax Rate: 0.132810 (base county rate)
  • Annual Tax: $397.11
  • Monthly Escrow: $33.09

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): -$1,000
  • Net Taxable Value: $599,000
  • Tax Rate: 0.132810 (base county rate)
  • Annual Tax: $795.53
  • Monthly Escrow: $66.29

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied): -$1,000
  • Net Taxable Value: $999,000
  • Tax Rate: 0.132810 (base county rate)
  • Annual Tax: $1,326.76
  • Monthly Escrow: $110.56

Note: Examples use base county rate only. Actual rates include school districts and special taxing districts. Credits shown require separate applications and are not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Boone County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects monthly escrow payments along with your mortgage payment and pays your property taxes directly to Boone County when they become due on December 31st each year.

Lenders typically collect 1/12th of your estimated annual property tax bill each month, plus an additional cushion of 2-3 months to account for potential increases. When your tax bill is issued in May, your lender receives a copy and pays the full amount by the December 31st deadline. Any shortage or surplus in your escrow account is adjusted during your annual escrow analysis, which may result in payment increases or decreases for the following year.

Property owners with escrow accounts should verify that their lender has the correct mailing address for tax bills and confirm that payments are made on time. You can contact the Boone County Collector of Revenue to verify that your taxes have been paid and to ensure your escrow account is properly managing your property tax obligations.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Boone County for 2025? A: Property taxes for the 2025 tax year are due by December 31, 2025. Tax bills are typically mailed in May of the tax year.

Q: What tax credits are available and do I need to apply? A: Boone County offers homestead credits for primary residences, senior citizen credits, disability credits, and veteran exemptions. All credits require separate applications filed with the County Assessor's Office - none are automatic.

Q: How does the homestead credit work? A: The homestead credit provides property tax relief for primary residences and helps limit annual assessment increases. You must apply for this credit; it does not automatically apply to your property. Contact the Assessor's Office at 573-886-4270 for application requirements.

Q: When are properties reassessed? A: Missouri law requires properties to be reassessed at least every two years. Boone County conducts ongoing assessments to maintain current market values for tax purposes.

Q: How do I appeal my property assessment? A: Property owners can appeal assessments by filing with the Boone County Board of Equalization. Appeals must be filed by specific deadlines, typically within 30 days of receiving your assessment notice.

Q: What are the penalties for late payment? A: Late payments accrue interest and penalties starting January 1st following the December 31st due date. Contact the Collector of Revenue for current penalty rates and payment options.

Q: Can I pay property taxes online? A: Yes, Boone County offers online payment options through their official website. Contact the Collector of Revenue office for approved payment methods and any associated fees.

Q: How do special district taxes affect my bill? A: Your total tax rate includes levies from all taxing districts serving your property, such as school districts, fire districts, and library districts. These vary significantly by location within Boone County.

Q: What qualifies for the veteran disability exemption? A: Veterans with 100% service-connected disability may qualify for property tax exemptions. Applications require documentation from the U.S. Department of Veterans Affairs and must be filed with the County Assessor's Office.

Q: How do I verify what taxing districts apply to my property? A: Contact the Boone County Assessor's Office at 573-886-4270 or visit their office at Columbia, MO to determine which school district, fire district, and other special taxing jurisdictions serve your specific property address.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Scanned Image - Boone Countyboonecountyne.gov
02
County
Boone County, Missouri Governmentboonemo.gov
03
Tax Doc
Property Tax Comparisoncomo.gov
04
Important Dates | Assessorboonemo.gov
05
General Personal Property Information | Assessorboonemo.gov
06
County
Boone County Mo Property Taxnacdashboard.nara.gov
07
Tax Doc
Application for Exemption from Real Property Taxes & ...boonemo.gov
08
Tax Doc
Reducing Your Tax Billboonecountytreasurer.us
09
County
Boone County Commission Ordersboonemo.gov
10
https://www.uscis.gov/sites/default/files/document...uscis.gov
All sources verified as of 2025 Tax Year

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