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Updated 2025 Tax Year

Lincoln County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.8% to 1.4% of assessed value (varies by taxing districts within county)
Exemptions
4+ Available
Section 1

How Property Tax Works

Lincoln County, Missouri operates under the state's property tax system to fund essential local services including schools, fire protection districts, law enforcement, road maintenance, and county operations. Property taxes are assessed annually based on the assessed value of real estate and personal property, with the county using a percentage of the property's true market value as determined by the County Assessor.

The effective property tax rate in Lincoln County varies significantly depending on your specific location within the county due to overlapping special taxing districts such as fire protection districts, school districts, and municipal services. For the 2025 levy year, property owners can expect rates that typically range from approximately 0.8% to 1.4% of assessed value, though individual rates depend on which combination of taxing jurisdictions serve your property. The County Assessor determines property values, while the County Collector handles billing and collection of taxes for all participating jurisdictions.

Property tax bills in Lincoln County reflect the combined levies from multiple entities that provide services to your specific area. These may include the county general revenue fund, school districts, fire protection districts (such as Northwest FPD or Hawk Point FPD), library districts, and other special purpose districts, each with their own voter-approved tax rates.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Northwest FPD Lincoln County0.2771%Fire protection services for properties within district boundaries
Hawk Point FPDVariesFire protection services for Hawk Point area properties
County General RevenueVaries by districtCounty operations, roads, law enforcement, courts
School District LevyVaries by districtLocal school district operations and debt service
Municipal LevyVaries by cityCity services (if within incorporated areas)
Other Special DistrictsVariesLibraries, ambulance, sewer, or other special purpose districts

Note: These rates apply to the 2025 levy year. Your actual total tax rate depends on which specific combination of taxing districts serve your property location. The Northwest FPD rate of 0.2771% shown above represents just one component of your total property tax bill. Contact the Lincoln County Collector at (636) 528-6300 or visit the county website for your property's complete rate breakdown, as rates vary significantly across different areas of the county.

Section 3

When Are Property Taxes Due?

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

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 Lincoln County are additional property tax assessments that occur when there are changes to a property's assessed value during the tax year. The most common triggers include new construction completion, property improvements, ownership transfers that reveal previous underassessment, or corrections to assessment errors discovered by the County Assessor's office.

When supplemental taxes are levied, they are calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining. For example, if a home improvement adds $50,000 to your assessed value in January, you would owe supplemental taxes on that $50,000 increase for the full tax year. However, if the improvement was completed in July, the supplemental tax would only cover the remaining months of that tax year.

Property owners receive a separate supplemental tax bill that is due within 30 days of the issue date. These supplemental assessments are in addition to your regular annual property tax bill and cannot be appealed through the regular assessment appeal process - they must be addressed directly with the County Assessor's office if you believe an error has occurred.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (19% of market): $57,000
  • Less: Senior Property Tax Relief (if qualified): -$1,000
  • Net Taxable Assessed Value: $56,000
  • Annual Tax (at 1.2% effective rate): $672
  • Monthly Escrow Payment: $56

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (19% of market): $114,000
  • Less: Available tax credits (if applied): $0*
  • Net Taxable Assessed Value: $114,000
  • Annual Tax (at 1.1% effective rate): $1,254
  • Monthly Escrow Payment: $105

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (19% of market): $190,000
  • Less: Available tax credits (if applied): $0*
  • Net Taxable Assessed Value: $190,000
  • Annual Tax (at 1.0% effective rate): $1,900
  • Monthly Escrow Payment: $158

*Note: Most tax credits in Lincoln County require annual application and have income or age restrictions. The Senior Real Estate Property Tax Relief Program requires application by July 31st each year and has specific eligibility requirements. Contact the County Assessor's office to determine which credits you may qualify for and obtain application forms.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lincoln County require property tax escrow accounts for borrowers with less than 20% down payment, though many homeowners choose escrow even when not required. Your lender collects 1/12th of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into a dedicated escrow account that earns interest in your name.

Property tax bills in Lincoln County are typically mailed in October and are due by December 1st each year. Your mortgage servicer will pay the taxes directly from your escrow account before the due date. Lenders are required to provide an annual escrow analysis showing the previous year's payments and any adjustments needed for the coming year. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly.

It's important to review your annual escrow statements and property tax bills even when using escrow, as errors can occur. If you believe your assessment is incorrect, you must file an appeal with the Lincoln County Board of Equalization by the specified deadline, typically in July. Your lender cannot file assessment appeals on your behalf - this must be done by the property owner directly.

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 Lincoln County for the current tax year? A: Property taxes are due by December 1st each year. For the 2025 levy year, taxes must be paid by December 1, 2025, to avoid penalties and interest charges.

Q: What tax credits are available and do they require application? A: The primary tax credit available is the Senior Real Estate Property Tax Relief Program for qualifying seniors. This credit requires annual application with completed forms and documentation due by July 31st each year. Most other credits and exemptions require specific applications and are not automatically applied. Contact the County Assessor's office at (636) 528-4117 to determine eligibility and obtain application forms.

Q: How does the Homestead Exemption work in Lincoln County? A: Missouri does not have a traditional homestead exemption that reduces assessed value. However, the state does provide assessment limitations for certain qualifying properties. These protections typically cap annual assessment increases rather than reducing the base assessed value, and they require filing with the County Assessor's office.

Q: How often are properties reassessed and can I appeal my assessment? A: Lincoln County conducts ongoing assessment reviews with periodic comprehensive reappraisals. If you disagree with your assessment, you can appeal to the Lincoln County Board of Equalization, typically by a deadline in July. Contact the County Assessor's office for specific appeal deadlines and procedures for the current tax year.

Q: What happens if I pay my property taxes late? A: Unpaid property taxes in Lincoln County accrue interest and penalties. Delinquent properties may ultimately be sold at a tax sale, which occurs on the 4th Monday in August for properties with unpaid taxes.

Q: Can I pay my property taxes online? A: Yes, Lincoln County offers online payment options through the County Collector's office. Visit the Lincoln County website or contact the Collector's office at (636) 528-6300 for current online payment methods and any associated convenience fees.

Q: Why do property tax rates vary within Lincoln County? A: Your total tax rate depends on which special taxing districts serve your property, including school districts, fire protection districts, library districts, and municipal services. Properties in different areas of the county may be served by different combinations of these districts, resulting in varying total tax rates.

Q: What should I do if I buy or sell property during the tax year? A: All real estate transfers are processed through August 31st of the tax year. If you receive a tax bill in your name for property sold after August 31st, you'll need to set up a new account with the Assessor's office, who will issue appropriate waivers or exemptions for the relevant tax year. The Collector's office handles the final billing adjustments.

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