Collector Menu

Community & Neighborhood Improvement Districts

Search CID Tax Bills Search NID Tax Bills NID Information Viewer

Community Improvement Districts (CID)

In Boone County, there are currently two CIDs established under Missouri laws - the Downtown Columbia CID, and the Business Loop CID. There are four revenue producing mechanisms allowed for an improvement district: Sales tax, property tax, business license fee and special assessment. The county collector is charged with collecting the special assessment on each real estate parcel located within an improvement district. Each owner of real estate property within a district will receive a special assessment bill in addition to the real estate bill on the same parcel.

Neighborhood Improvement Districts (NID)

NID special assessments are billed annually and due upon receipt of the bill, but no later than December 31 each year. The postmark determines the timeliness of payment.

The collector's office mails tax bills during November. If a bill is not received by the second week in December, contact the collector's office at (573) 886-4285. Failure to receive a tax bill does not relieve the obligation to pay bills and applicable late fees.

If you receive a bill that your mortgage company is to pay, please forward the bill to them for timely processing.

Bills not paid in full on or before December 31 will accrue penalties and fees which can be as high as 25% during the first year of delinquency.

Neighborhood Improvement District bills are sent to the mailing address in the tax file as of the date the bill is printed.

To view NID information with an interactive map of the district, please visit our NID Information Viewer.

Property is subject to be sold at public auction if the Neighborhood Improvement District bills remain unpaid. The tax certificate sale is held annually on the fourth Monday in August at 10:00 A.M. on the courthouse steps.

Please see the Methods of Tax Payment page for detailed information about paying taxes in Boone County.

Boone County Collector

Boone County Government Center
801 E. Walnut St., Rm 118
Columbia, MO 65201-4890

collector@​boonecountymo.org

Office(573) 886-4285

Fax(573) 886-4294

Contact Us