How Property Tax Works
Lewis County, Missouri operates under a property tax system that funds essential local services including schools, county operations, emergency services, and infrastructure maintenance. Property taxes are calculated based on the assessed value of real and personal property within the county, with the state of Missouri requiring assessment at 19% of true market value for residential properties.
The effective property tax rate in Lewis County varies by location within the county due to overlapping special taxing districts such as school districts, fire protection districts, and other local service areas. For the 2025 tax year, the general revenue tax rate for Lewis County is 0.2972%, though property owners will pay additional levies from their respective school districts and other local taxing jurisdictions. The combined effective rate typically ranges from approximately 1.0% to 1.5% of assessed value, depending on the specific combination of taxing districts where your property is located.