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Brian McCollum

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Boone County Tax Entities and Rates

Tax Entity Viewer

Property tax rates are set each year by local taxing jurisdictions within the limits set by the Missouri Constitution and laws. Rates are based on the revenues that had been permitted for the prior year with an allowance for growth based on the rate of inflation. Projected revenue needs for the current taxable year are divided by assessed valuation of the taxing jurisdiction with values from new construction and improvements, and any increments in personal property valuation, held aside. The resulting tax rate becomes the permitted rate for the year if it falls within the ceiling permitted that local government.

Taxes are levied against property based on the rates as permitted by voters, collected by the collector and then distributed back to the taxing entities. In other words, the Boone County Collector bills and collects property taxes on behalf of the taxing entities within the county.

The total tax rate is based on property location and applicable taxing entities.

Boone County Taxing Entities and Rates (per $100 of assessed value)

Property Tax Formula: Property Tax = (Assessed Value/100) * Tax Rate

Taxing Entity Tax Rates Per Year

  2014 2013 2012 2011 2010
State of Missouri $0.0300 $0.0300 $0.0300 $0.0300 $0.0300
County of Boone $0.2846 $0.2846 $0.2846 $0.2805 $0.2802
General Revenue $0.1200 $0.1200 $0.1200 $0.1200 $0.1200
Common Road and Bridge $0.0500 $0.0500 $0.0500 $0.0475 $0.0475
Family Resources $0.1146 $0.1146 $0.1146 $0.1130 $0.1127
County-wide Surtax on Subclass III Property $0.6100 $0.6100 $0.6100 $0.6100 $0.6100
Boone County Library District $0.3091 $0.3036 $0.3036 $0.3001 $0.2986
Special Business District ***$0.0000 ***$0.0000 ***$0.0000 ***$0.0000 $0.4788
Boone County Fire Protection District $0.8793 $0.6010 $0.6299 $0.6299 $0.6299
General Revenue $0.6342 $0.6010 $0.6010 $0.6010 $0.6010
Dispatch Fund $0.0000 $0.0000 $0.0289 $0.0289 $0.0289
Fire Bond $0.2451 $0.0000 $0.0000 $0.0000 $0.0000
City of Columbia $0.4100 $0.4100 $0.4100 $0.4100 $0.4100
General Revenue $0.4100 $0.4100 $0.4100 $0.4100 $0.4100
Columbia Regional Library $0.5382 $0.5382 $0.5271 $0.5221 $0.5221
General Revenue $0.3112 $0.3092 $0.3021 $0.2971 $0.2971
Debt Service $0.2270 $0.2290 $0.2250 $0.2250 $0.2250
City of Ashland $0.2635 $0.2635 $0.2612 $0.2612 $0.3202
General Revenue $0.2635 $0.2635 $0.2612 $0.2612 $0.2612
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0590
City of Centralia $0.9662 $0.9620 $0.9590 $0.9590 $0.9590
General Revenue $0.6674 $0.6645 $0.6624 $0.6624 $0.6624
Parks & Recreation $0.2988 $0.2975 $0.2966 $0.2966 $0.2966
Centralia Library District $0.6285 $0.3785 $0.3782 $0.3782 $0.3782
Library $0.5500 $0.3000 $0.2997 $0.2997 $0.2997
Library Bond $0.0785 $0.0785 $0.0785 $0.0785 $0.0785
City of Hallsville $0.8636 $0.8509 $0.8691 $0.8689 $0.8689
General Revenue $0.5861 $0.5859 $0.5791 $0.5789 $0.5789
Debt Service $0.2775 $0.2650 $0.2900 $0.2900 $0.2900
Town of Harrisburg $0.3483 $0.3479 $0.3424 $0.3424 $0.3345
General Revenue $0.3483 $0.3479 $0.3424 $0.3424 $0.3345
Village of Hartsburg $0.5798 $0.5765 $0.5179 $0.5141 $0.5141
General Revenue $0.5798 $0.5765 $0.5179 $0.5141 $0.5141
Town of Huntsdale ^^$0.0000 ^^$0.0000 ^^$0.0000 ^^$0.0000 ^^$0.0000
General Revenue ^^$0.0000 ^^$0.0000 ^^$0.0000 ^^$0.0000 ^^$0.0000
City of Sturgeon $0.5547 $0.5493 $0.5437 $0.5414 $0.5500
General Revenue $0.5547 $0.5493 $0.5437 $0.5414 $0.5500
City of Rocheport $0.2710 $0.2674 $0.2557 $0.2586 $0.2589
General Revenue $0.2710 $0.2674 $0.2557 $0.2586 $0.2589
Columbia Public Schools $5.4868 $5.4239 $5.4019 $4.8812 $4.8492
Incidental Fund $1.8413 $1.6413 $1.6293 $1.4212 $1.4392
Teachers Fund $2.6000 $2.7500 $2.7000 $2.5581 $2.5581
Debt Service $0.9719 $0.9319 $0.9219 $0.8019 $0.8019
Capital Projects $0.0736 $0.1007 $0.1507 $0.1000 $0.0500
Southern Boone County R-1 Schools $5.0263 $4.9920 $4.9860 $4.9660 $4.5460
Incidental Fund $3.7463 $3.7075 $3.7060 $3.6860 $3.2660
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.2800 $1.2845 $1.2800 $1.2800 $1.2800
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Hallsville R-IV Schools $4.2718 $4.2922 $4.2371 $4.2411 $4.2473
Incidental Fund $3.0018 $3.0222 $3.0171 $3.0211 $3.0273
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.1100 $1.1100 $1.0600 $1.0600 $1.0600
Capital Projects $0.1600 $0.1600 $0.1600 $0.1600 $0.1600
Sturgeon R-V Schools $5.0932 $5.0812 $5.0664 $4.9260 $4.7324
Incidental Fund $3.8232 $3.8112 $3.7964 $3.6560 $3.4624
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.2700 $1.2700 $1.2700 $1.2700 $1.2700
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Centralia R-VI Schools $4.3595 $4.3595 $4.3595 $4.3595 $4.3595
Incidental Fund $3.4695 $3.4695 $3.4695 $3.4695 $3.4695
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.8900 $0.8900 $0.8900 $0.8900 $0.8900
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Harrisburg R-VIII Schools $4.5417 $4.5137 $4.4886 $4.5533 $4.5600
Incidental Fund $3.3917 $3.3637 $3.3386 $3.4033 $3.4100
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.1500 $1.1500 $1.1500 $1.1500 $1.1500
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
New Franklin R-I Schools $4.0138 $4.0206 $3.9620 $3.9620 $3.9620
Incidental Fund $3.4206 $3.4177 $3.3691 $3.4363 $3.4390
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.5932 $0.6029 $0.5929 $0.5257 $0.5230
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Fayette R-III Schools $4.2528 $4.2514 $4.2299 $4.2095 $4.2241
Incidental Fund $3.5000 $3.4986 $3.4771 $3.4567 $3.4856
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.7528 $0.7528 $0.7528 $0.7528 $0.7385
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
North Callaway R-I Schools $3.8376 $3.8351 $3.8123 $3.7904 $3.7523
Incidental Fund $3.1714 $3.1729 $3.1501 $3.1282 $3.0901
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.6662 $0.6622 $0.6622 $0.6622 $0.6622
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Southern Boone County Fire Protection District $0.3904 $0.4149 $0.5068 $0.3567 $0.4291
General Revenue $0.2147 $0.2125 $0.2125 $0.2125 $0.2125
Dispatch Fund $0.0000 $0.0280 $0.0280 $0.0280 $0.0280
Debt Service $0.1757 $0.1744 $0.2663 $0.1162 $0.1886
Callahan Watershed Subdistrict $0.0900 $0.0900 $0.0900 $0.0900 $0.0900
            
Note: State law changed in 2000 requiring tax rates to be expressed to four decimal places
*For the tax year 2008, the City of Rocheport billed and collected its own personal property and real estate taxes.
**For the tax year 2009, the City of Sturgeon billed and collected its own personal property and real estate taxes.
***For tax years 2011-2014, the Special Business District did not have a levy.
^The 2008 tax year rate is the first property tax levied for the Town of Huntsdale.
^^For tax years 2009-2014, the Boone County Collector will not be collecting property taxes for the Town of Huntsdale.

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