Tax Entities and Rates

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
  2008 2007 2006 2005 2004 2003
State of Missouri $0.0300 $0.0300 $0.0300 $0.0300 $0.0300 $0.0300
County of Boone $0.2789 $0.2789 $0.2789 $0.2789 $0.2995 $0.2994
     General Revenue $0.1200 $0.1200 $0.1200 $0.1200 $0.1300 $0.1300
     Common Road and Bridge $0.0475 $0.0475 $0.0475 $0.0475 $0.0500 $0.0500
     Group Homes $0.1114 $0.1114 $0.1114 $0.1114 $0.1195 $0.1194
County-wide Surtax on Subclass III Property $0.6100 $0.6100 $0.6100 $0.6100 $0.6100 $0.6100
Boone County Library District $0.2986 $0.2986 $0.2986 $0.2986 $0.3200 $0.3200
Special Business District $0.4778 $0.4762 $0.4834 $0.4781 $0.4900 $0.4900
Boone County Fire Protection District $0.7394 $0.7735 $0.7016 $0.8148 $0.8231 $0.8379
     General Revenue $0.5929 $0.5929 $0.5929 $0.5929 $0.6000 $0.6000
     Dispatch Fund $0.0283 $0.0283 $0.0283 $0.0283 $0.0295 $0.0295
     Fire Bond $0.1182 $0.1523 $0.0804 $0.1936 $0.1936 $0.2084
City of Columbia $0.4100 $0.4100 $0.4100 $0.4100 $0.4100 $0.4100
     General Revenue $0.4100 $0.4100 $0.4100 $0.4100 $0.4100 $0.4100
Columbia Regional Library $0.5221 $0.5271 $0.5270 $0.5720 $0.6341 $0.6341
     General Revenue $0.2971 $0.2971 $0.2970 $0.2970 $0.3200 $0.3141
     Debt Service $0.2250 $0.2300 $0.2300 $0.2750 $0.3141 $0.3200
City of Ashland $0.2966 $0.3057 $0.3028 $0.3178 $0.6806 $0.7306
     General Revenue $0.2603 $0.2603 $0.2654 $0.2654 $0.2906 $0.2906
     Debt Service $0.0363 $0.0454 $0.0374 $0.0524 $0.3900 $0.4400
City of Centralia** $0.9288 $0.9288 $0.9288 $0.9288 $0.9596 $0.9579
     General Revenue $0.6415 $0.6415 $0.6415 $0.6415 $0.6628 $0.6616
     Parks & Recreation $0.2873 $0.2873 $0.2873 $0.2873 $0.2968 $0.2963
Centralia Library District** $0.3678 $0.3708 $0.3736 $0.3775 $0.3888 $0.3853
     Library $0.2893 $0.2893 $0.2893 $0.2893 $0.2988 $0.2953
     Library Bond $0.0785 $0.0815 $0.0843 $0.0882 $0.0900 $0.0900
City of Hallsville $0.8664 $0.8664 $0.8664 $0.8664 $0.9467 $0.9467
     General Revenue $0.5764 $0.5764 $0.5764 $0.5764 $0.6567 $0.6567
     Debt Service $0.2900 $0.2900 $0.2900 $0.2900 $0.2900 $0.2900
Town of Harrisburg $0.3259 $0.3259 $0.3259 $0.3259 $0.3479 $0.3312
     General Revenue $0.3259 $0.3259 $0.3259 $0.3259 $0.3479 $0.3312
Village of Hartsburg $0.5156 $0.5207 $0.4292 $0.4292 $0.4495 $0.4124
     General Revenue $0.5156 $0.5207 $0.4292 $0.4292 $0.4495 $0.4124
Town of Huntsdale^
$0.5000
$0.0000
$0.0000
$0.0000
$0.0000
$0.0000
     General Revenue
$0.5000
$0.0000
$0.0000
$0.0000
$0.0000
$0.0000
City of Sturgeon $0.5500 $0.5500 $0.4900 $0.4900 *$0.4900 $0.4900
     General Revenue $0.5500 $0.5500 $0.4900 $0.4900 *$0.4900 $0.4900
City of Rocheport*** $0.0000 $0.2571 $0.2554 $0.2550 $0.3086 $0.3048
     General Revenue*** $0.0000 $0.2571 $0.2554 $0.2550 $0.3086 $0.3048
Columbia Public Schools $4.7292 $4.7089 $4.6706 $4.6863 $4.9444 $4.9444
     Incidental Fund $1.3592 $1.3389 $1.3006 $1.3163 $1.5744 $1.5744
     Teachers Fund $2.5581 $2.5581 $2.5581 $2.5581 $2.5581 $2.5581
     Debt Service $0.8019 $0.8019 $0.8019 $0.8019 $0.8019 $0.8019
     Capital Projects $0.0100 $0.0100 $0.0100 $0.0100 $0.0100 $0.0100
Southern Boone County R-1 Schools $4.5175 $4.5176 $4.5158 $4.3658 $4.6014 $4.6068
     Incidental Fund $3.1875 $3.1876 $3.1858 $3.0358 $3.2714 $3.2768
     Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
     Debt Service $1.2800 $1.2800 $1.2800 $1.2800 $1.2800 $1.2800
     Capital Projects $0.0500 $0.0500 $0.0500 $0.0500 $0.0500 $0.0500
Hallsville R-IV Schools $3.9188 $3.9032 $3.9032 $3.9032 $4.1200 $4.1200
     Incidental Fund $3.0052 $2.9896 $2.7500 $3.1496 $3.2064 $3.2116
     Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
     Debt Service $0.7536 $0.7536 $0.7536 $0.7536 $0.7536 $0.7484
     Capital Projects $0.1600 $0.1600 $0.3996 $0.0000 $0.1600 $0.1600
Sturgeon R-V Schools $4.7661 $4.6870 $4.6838 $4.6988 $4.7500 $4.0797
     Incidental Fund $3.4961 $3.4170 $3.4138 $3.4288 $3.4800 $2.8097
     Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
     Debt Service $1.2700 $1.2700 $1.2700 $1.2700 $1.2700 $1.2700
     Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Centralia R-VI Schools $4.2095 $4.0595 $3.5094 $3.5000 $3.5611 $3.5611
     Incidental Fund $3.3195 $3.1695 $3.0194 $3.0100 $3.0711 $3.0911
     Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
     Debt Service $0.8900 $0.8900 $0.4900 $0.4900 $0.4900 $0.4700
     Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Harrisburg R-VIII Schools $4.4097 $4.3708 $4.3572 $4.3746 $4.3943 $4.4233
     Incidental Fund $3.2597 $3.2208 $3.2072 $3.2246 $3.2443 $3.2733
     Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
     Debt Service $1.1500 $1.1500 $1.1500 $1.1500 $1.1500 $1.1500
     Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
New Franklin R-I Schools $3.8922 $3.8582 $3.8700 $3.8700 $3.8700 $3.8700
     Incidental Fund $3.3692 $3.3352 $3.3602 $3.3593 $3.3300 $3.3300
     Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
     Debt Service $0.5230 $0.5230 $0.5098 $0.5107 $0.5000 $0.5400
     Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0400 $0.0000
Fayette R-III Schools $4.1401 $4.1401 $4.1401 $4.1346 $4.1498 $4.1361
     Incidental Fund $3.4393 $3.4022 $3.4201 $3.4146 $3.4298 $3.4861
     Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
     Debt Service $0.7008 $0.7379 $0.7200 $0.7200 $0.7200 $0.6500
     Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
North Callaway R-I Schools $3.6100 $3.6100 $3.6100 $3.6100 $3.6100 $3.6100
     Incidental Fund $3.0178 $3.0178 $3.1231 $2.0145 $1.9900 $1.9600
     Teachers Fund $0.0000 $0.0000 $0.0000 $1.0900 $1.0900 $1.0900
     Debt Service $0.5922 $0.5922 $0.4869 $0.5055 $0.5300 $0.5600
     Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Southern Boone County Fire Protection District $0.4124 $0.4075 $0.4329 $0.4403 $0.4541 $0.4569
     General Revenue $0.2130 $0.2130 $0.2130 $0.2130 $0.2274 $0.2274
     Dispatch Fund $0.0281 $0.0281 $0.0281 $0.0281 $0.0300 $0.0300
     Debt Service $0.1713 $0.1664 $0.1918 $0.1992 $0.1967 $0.1995
Callahan Watershed Subdistrict $0.0900 $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 2004, the City of Sturgeon billed and collected its own personal property and real estate taxes. 
**Prior to 2001, the City of Centralia billed and collected its own property taxes for the city and library district.
***For the tax year 2008, the City of Rocheport will bill and collect its own personal property and real estate taxes. 
^The 2008 tax year rate is the first property tax levied for the Town of Huntsdale.