How Property Tax Works
Linn County, Missouri operates on an ad valorem property tax system that funds essential county services including schools, public safety, infrastructure, and local government operations. Founded in 1839 and named after Missouri Senator Lewis Linn, the county assesses property taxes based on the state's base rate of approximately 1% of assessed value, though actual rates vary significantly by location within the county.
Property owners should note that their total tax rate depends on their specific location within Linn County, as various special taxing districts (school districts, fire districts, ambulance districts, and other municipal services) overlay additional levies on the base county rate. The Missouri State Auditor's Office reports that ambulance districts alone can add varying rates, with 103 districts maintaining rates from the prior year while others have revised rates upward or downward. This means two properties of identical value in different parts of Linn County may have substantially different tax bills based on the special districts serving their area.