Property taxes in St. Louis are calculated by applying a combined local tax rate to a percentage of your property’s market value, with bills mailed in the fall and payment due by December 31. The City of St. Louis and St. Louis County operate as entirely separate tax authorities, each with its own Assessor and Collector of Revenue, so the first thing to confirm on any bill is which jurisdiction you owe.
How Your Bill Is Calculated
Missouri assessors start with fair market value, meaning what your property would sell for in a normal transaction. They then apply an assessment ratio that depends on the type of property:1Missouri Revisor of Statutes. Missouri Code 137.115 – Real and Personal Property, Assessment
- Residential property is assessed at 19% of market value.
- Commercial property is assessed at 32% of market value.
- Agricultural property is assessed at 12% of market value.
A home with a market value of $200,000 has an assessed value of $38,000. That assessed value, not the market value, is what tax rates apply to.
Your total tax rate is not one number set by one government. It is the sum of the levies charged by every taxing district that overlaps your address: city or county general fund, school district, library, fire district, community college, sewer district, and any special districts. Each entity sets its rate per $100 of assessed value, and the levies stack.
The math: divide your assessed value by 100 and multiply by the composite rate. A home assessed at $38,000 in an area with a combined rate of $8.50 per $100 owes $3,230 for the year. The school district is usually the largest single piece. Composite rates differ significantly between the City and individual municipalities inside the County because each has its own mix of districts.
Missouri’s constitution keeps this from becoming a windfall for local governments. When rising property values would push a district’s total collections above the previous year, that district has to roll its rate back to stay revenue-neutral unless voters approve otherwise. Your individual bill can still go up if your property gained value faster than the district average, but the district as a whole cannot quietly reap a reassessment bonus.
When and How to Pay
Bills are mailed in the fall, and payment is due by December 31. A payment one day late begins accruing penalties and interest immediately. For anything sent by mail, the postmark must be dated no later than December 31.2St. Louis County. Delinquent Property Tax Information
The City of St. Louis Collector of Revenue takes payments online through payitSt.Louis, by phone at (314) 408-6887, by mail, and in person at City Hall. In-person payments accept credit card, debit card, cash, check, money order, or cashier’s check. Mailed payments must be a check, money order, or cashier’s check.3City of St. Louis. Make a Payment to the Collector of Revenue St. Louis County has its own separate Collector of Revenue with a separate online portal and separate office locations. Confirm which one your property sits under before you pay.
Mortgage Escrow
If you carry a mortgage, your lender may collect property taxes as part of your monthly payment and pay the Collector directly. This is standard practice when the borrower put down less than 20% at closing, though many lenders require escrow regardless. Verify each year that the payment actually cleared. Lenders occasionally miss deadlines or send the wrong amount, and the tax lien attaches to the property, not to the lender. Your annual escrow analysis statement shows what was collected and what was disbursed.
Pre-Pay Program
The City of St. Louis lets you make deposits toward your bill throughout the year instead of paying one lump sum in December. Once enrolled you can deposit any amount at any time. Payments made by September 30 are applied to that year’s bill. Accounts with delinquent back taxes cannot enroll.4City of St. Louis. Enroll in the Personal Property Tax and Real Estate Tax Pre-Pay Program
What Happens If You Don’t Pay
Unpaid property taxes in St. Louis County accrue interest of up to 18% per year plus a one-time 2% penalty.5St. Louis County. Can I Make Payments on Delinquent Taxes The City imposes similar charges. On a $3,000 bill, a year of delinquency can add roughly $600 in interest and penalties.
Real estate with unpaid taxes becomes delinquent on January 1 of the year following the missed payment, and the county collector is required to enforce the state’s lien.6Missouri Revisor of Statutes. Missouri Code 140.010 – Delinquent Taxes, Collection After multiple years of nonpayment, the property can be sold at a tax sale. Missouri holds three rounds. Each of the first two carries a one-year redemption period during which the former owner can reclaim the property by paying the purchaser’s investment plus 10% annual interest on the original tax amount and 8% on any subsequent taxes the buyer covered. A third sale carries only a 90-day redemption window after notification, after which the purchaser can pursue a tax deed.
Reaching that final stage takes years. Long before then, an unpaid balance can block a sale, prevent refinancing, and create title problems that cost real money to clear.
Appealing Your Assessed Value
If the assessed value on your property looks too high, start with an informal review at the Assessor’s Office during the reassessment year (odd-numbered years). If that doesn’t resolve it, file a formal appeal with your local Board of Equalization. In St. Louis County, the filing deadline has historically been the second Monday in July of the reassessment year.7St. Louis County. Board of Equalization The City of St. Louis runs its own Board of Equalization with a similar summer window.
Bring evidence that the market value estimate is wrong. Comparable recent sales of similar nearby homes carry the most weight. A professional appraisal, photographs of the property’s condition, and documentation of defects that hurt value also help. A certified residential appraisal typically runs a few hundred dollars and is often worth it when the overvaluation is significant.
One thing tilts the odds in your favor in St. Louis City and St. Louis County: when the assessed value jumps by 15% or more from the previous cycle and the increase is not tied to new construction, the burden of proof shifts to the assessor. The assessor has to justify the number rather than you having to disprove it, and a physical exterior inspection is required.8Missouri Revisor of Statutes. Missouri Code 138.060 – Assessment Appeals
If the Board of Equalization rules against you, the next step is the Missouri State Tax Commission. File by September 30 of the assessment year or within 30 days of the Board’s decision, whichever is later. The Commission’s decisions are binding on both sides unless appealed to circuit court.
Personal Property Tax and Vehicle Registration
St. Louis residents also owe personal property tax on items like vehicles, boats, and business equipment. Personal property is assessed at one-third of market value.1Missouri Revisor of Statutes. Missouri Code 137.115 – Real and Personal Property, Assessment File a Declaration of Personal Property with the Assessor’s Office by April 1 each year. Declarations filed after that date carry a 10% penalty on the resulting bill.9City of St. Louis. Personal Property Tax Department
The part that surprises newcomers: you cannot renew a vehicle registration without a paid personal property tax receipt. Missouri Department of Revenue license offices require proof that personal property taxes are current before issuing or renewing plates. A receipt printed from the Collector’s online portal is accepted at license offices.10City of St. Louis. Obtain a Personal Property Tax Receipt
Relief and Exemptions
Missouri Property Tax Credit (Circuit Breaker)
The Missouri Property Tax Credit, commonly called the Circuit Breaker, reimburses a portion of real estate taxes paid by qualifying residents. You may be eligible if you are 65 or older, 100% disabled (service-connected or not), or at least 60 and receiving surviving-spouse Social Security benefits.11Missouri Department of Revenue. 2025 Property Tax Credit Claim Instructions The credit maxes out at $1,100 for homeowners and $750 for renters. Income limits apply: homeowners who owned and occupied the home all year generally must have household income under $30,000 (single) or $34,000 (combined).12Missouri Department of Revenue. Property Tax Credit
Disabled Veteran POW Exemption
Article X, Section 6 of the Missouri Constitution provides a full property tax exemption on the homestead of any Missouri resident who is a former prisoner of war and has a total service-connected disability.13Justia Law. Missouri Constitution Article X Section 6 – Property Exempt From Taxation Both conditions must apply. Veterans who are 100% disabled but were not POWs do not qualify for the homestead exemption under current law, though they may still claim the Circuit Breaker credit.
Senior Citizen Property Tax Freeze
RSMo 137.1050 allows counties and cities to freeze real property tax bills for eligible senior citizens. To qualify you must be at least 62 years old, own and occupy the home as your primary residence, and be personally liable for the real property taxes.14Missouri Revisor of Statutes. Missouri Code 137.1050 – Homestead Property Tax Credit The statute imposes no income limit. Each county or city must opt in before residents can apply, so confirm with your local Collector of Revenue whether your jurisdiction participates and when the freeze takes effect.
Federal SALT Deduction
If you itemize on your federal return, you can deduct your St. Louis property taxes (real estate and personal property combined) as part of the state and local tax deduction. For 2026, the SALT cap is $40,400 for most filers and $20,200 for married couples filing separately, with a phase-out beginning at modified adjusted gross income above $505,000. Most St. Louis homeowners fall well under the cap and can deduct their full property tax bill as long as itemizing beats the standard deduction.