HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Scotland County
Property Tax Guide

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

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
Approximately 1% of assessed value (varies by taxing districts within county)
Exemptions
4+ Available
Section 1

How Property Tax Works

Scotland County, Missouri operates under the state's property tax system, which serves as the primary funding mechanism for essential local services including schools, county government operations, fire protection, and various special districts. Property owners in Scotland County can expect effective tax rates that typically align with Missouri's statewide average of approximately 1% of assessed value, though actual rates vary significantly based on your specific location within the county due to different combinations of special taxing districts.

The county follows Missouri's assessment practices where residential property is assessed at 19% of true market value, while commercial and industrial properties are assessed at 32%. Property taxes in Scotland County are levied annually on September 1st, with tax bills mailed in November and due by December 31st of each year. Your total tax bill represents the combined levies from multiple jurisdictions that may include the county, school districts, municipalities, fire districts, ambulance districts, and other special purpose entities serving your property location.

Section 2

What Makes Up Your Tax Bill

ComponentEstimated Rate*Description
County General$0.25-$0.35Basic county operations, road maintenance, law enforcement
School Districts$3.50-$4.50Local school district operations and facilities
Fire Protection$0.15-$0.30Fire district services (varies by district)
Ambulance District$0.10-$0.25Emergency medical services
Municipal Levies$0.20-$0.60City services (if within city limits)
Debt Service$0.10-$0.50Bond payments for infrastructure projects

*Rates shown per $100 of assessed valuation. 2025 levy year rates are pending determination by local authorities. Actual rates vary significantly by location within Scotland County depending on which special taxing districts serve your property. Contact the Scotland County Assessor's Office for specific rates applicable to your property address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Scotland 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 Scotland County are triggered when property undergoes significant changes after the annual assessment date of January 1st. Common triggers include new construction completion, major improvements, ownership transfers that remove exemptions, or corrections to assessment errors. The supplemental tax represents the difference between the original tax amount and what should have been levied based on the property's correct assessed value.

For example, if you complete a $100,000 home addition in June, and your total tax rate is $4.00 per $100 of assessed value, you would owe a supplemental tax of approximately $76 (calculated as: $100,000 × 19% assessment ratio × $4.00 rate ÷ 100 × 6 months remaining in tax year ÷ 12 months). Supplemental tax bills are issued separately from regular annual tax bills and have their own due dates, typically 30 days from the bill date.

Example Calculation

Property Value: $300,000

  • Market Value: $300,000
  • Assessed Value: $57,000 (19% of market value)
  • Less: Senior Tax Credit: -$750 (if qualified and applied)
  • Net Taxable Value: $56,250
  • Annual Tax: $2,250 (at 4.00% total rate)
  • Monthly Escrow: $188

Property Value: $600,000

  • Market Value: $600,000
  • Assessed Value: $114,000 (19% of market value)
  • Less: Disabled Veteran Credit: -$1,100 (if qualified and applied)
  • Net Taxable Value: $112,900
  • Annual Tax: $4,516 (at 4.00% total rate)
  • Monthly Escrow: $376

Property Value: $1,000,000

  • Market Value: $1,000,000
  • Assessed Value: $190,000 (19% of market value)
  • Less: Homestead Credit: Assessment growth limited
  • Net Taxable Value: $190,000 (assuming no applicable credits)
  • Annual Tax: $7,600 (at 4.00% total rate)
  • Monthly Escrow: $633

All tax credits shown require annual application and qualification verification.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Scotland County properties, collecting monthly payments as part of your mortgage payment to ensure timely tax payment. Lenders typically collect 1/12th of your estimated annual tax bill each month, plus a cushion amount as allowed by federal regulations. Since Scotland County taxes are due December 31st annually, lenders usually pay the full year's taxes in December or January.

Your lender will provide an annual escrow analysis, typically around the anniversary of your loan, showing the previous year's activity and adjusting your monthly payment if needed. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. You can request escrow account information from your lender at any time, and you have the right to review how your funds are being managed and disbursed.

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 Scotland County property taxes due for the current fiscal year? A: Property taxes are due by December 31st each year. Taxes become delinquent on January 1st if not paid.

Q: What tax credits are available and do they require application? A: Common credits include Senior Citizen Credit (age 65+, income limits), Disabled Veteran Credit, and Disabled Person Credit. All credits require annual application with the County Assessor's Office and are not automatic.

Q: How does the Homestead Credit work? A: Missouri's Homestead Preservation Credit limits assessment increases for qualified homeowners to no more than a certain percentage annually. This caps assessment growth rather than reducing market value, and requires annual filing to maintain eligibility.

Q: How often are properties reassessed in Scotland County? A: Properties are reassessed every two years on a cycle determined by the State Tax Commission. You can appeal your assessment through the County Board of Equalization.

Q: What are the penalties for late payment? A: Late payments incur monthly interest charges and penalties. Properties may eventually be subject to tax sale proceedings if taxes remain unpaid for multiple years.

Q: Can I pay my property taxes online? A: Contact the Scotland County Collector's Office to verify current online payment options and accepted payment methods.

Q: Why did my tax bill change if my assessment stayed the same? A: Tax bills can change due to different tax rates from local jurisdictions, new voter-approved levies, or changes in special district boundaries affecting your property.

Q: How do special district taxes affect my bill? A: Your property may be served by multiple special districts (fire, ambulance, library, etc.), each with separate tax rates. The combination of districts serving your specific location determines your total rate, which can vary significantly within Scotland County.

Verified Sources

Backed by 10 Official Government Sources

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

01
State
2025 Property Tax Rate Report - Missouri State Auditor's Officeauditor.mo.gov
02
Tax Doc
Tax Ratesauditor.mo.gov
03
State
2024 Property Tax Rates - Missouri State Auditor's Officeauditor.mo.gov
04
Tax Doc
Property Tax Credit - Missouri Department of Revenuedor.mo.gov
05
Tax Doc
2823 General Instructions for Credit Institution Tax Returndor.mo.gov
06
Tax Doc
INT-2-1 General Instructions - Bank Franchise Tax Returndor.mo.gov
07
november-2019-990-index.csvirs.gov
08
County
LINN COUNTY LAW LIBRARY Westlaw Edge Contentlinncountyor.gov
09
County
Scotland County Financial Statementsauditor.mo.gov
10
County
Scotland County Financial Statementsauditor.mo.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate