Your tax bill is comprised of three key components:

1. Assessment authority
2. Taxing authorities
3. Collection authority

The assessment authority (Assessor's Office) is responsible for establishing the fair market value of all property within Scott County as of the tax date. This assures the tax burden is distributed fairly among those responsible for payment. The taxing authorities (school, city, fire district, etc.) establish the tax rate based on the budgetary requirements needed to appropriately fund the services provided within their jurisdiction. The collection authority (Collector's Office) is responsible for collecting the amount of tax assigned to each property owner.

The tax rate is a levy determined by each taxing jurisdiction (school district, fire district, etc.) that will yield enough money to fund their services budgeted for that fiscal year. That levy is applied to each $100 of assessed value. These rates are to be established within statutory guidelines. The County Assessor is not responsible for establishing the tax rate for any taxing jurisdiction, on the fair market value of your property.

The market value of your property is multiplied by the statutory level of assessment. Residential property is assessed at 19% of market value, agricultural at 12% and commercial and all others at 32%. This assessed value is then multiplied by the tax rate (per $100) for your particular area.

You should first attempt to do your own calculation of what your property is worth. This can be accomplished using recent comparable sales in your area, comparing assessments of similar properties, and reviewing the replacement cost of property in your homeowners insurance (the land is usually not included in the replacement cost). Sales and assessment information is available in the Assessor's Office.

Simply stated, market value is the most probable price in terms of money that a property will bring in an open and competitive market. Not all sales are consumated at market value, but the intent of the Assessor is to estimate the fair market value of each property in Scott County as of tax day as required by law.

No. The value assigned by the Assessor's Office should represent fair market value as of January 1 of the tax year. The only properties not valued at market are agricultural properties which are valued in soil productivity grades.

General economic conditions such as interest rates, inflation rates, supply and demand, and changes in tax laws will influence the value of real estate. As property values change in the marketplace, those changes must be reflected on the assessments. The Assessor does not create the value, but rather interprets the real estate market.

Missouri law requires a reevaluation or property values every two years (each odd year). The purpose of this reassessment is the equalization among taxpayers, as well as adjusting any values, to better reflect current market conditions as of the tax date. New constructionis added on an annual basis.

Though the value of your property affects your share of taxes, the actual amount you will pay is not established until the end of September. It will be determined by the budget needs of the taxing jurisdictions (school, city, fire districts, etc.). The taxing jurisdictions decide what services they will provide in the coming year and how much money they will need to provide those services. Once this decision is made, a tax rate is adopted that will generate the needed dollars. This rate is then applied to the individual assessed values and tax bills are generated.

The value of your property is subject to change every two years (excluding new construction) however, your tax rate (established by the taxing jurisdictions) is subject to change annually.

There are three levels to the appeal process:

1. Informal appeals are conducted in June of each year to discuss the value or classification with a member of the Assessor's Office staff.
2. The Board of Equalization meets during June/July to hear disputes between the taxpayer and the Assessor and to render a decision. The deadline for appealing at this level is the second Monday in July.
3. The Missouri State Tax Commission is the next level in the appeal process. You must have appealed to the Board of Equalization in order to appeal at this level. This deadline is September 30th to file the appeal or 30 days following the date of the decision of the Board of Equalization.

Unfortunately, there are only two tax credits for residents of Missouri. One is known as the senior citizen "Circuit Breaker". There are age and income requirements (or 100% disabled). Information can be obtained online at www.dor.mo.gov/tax/personal, at Mid East Area on Aging (1-800-243-6060), at Scott County Assessor's Office (573-545-3536), or through your local senior citizen center. By law, the Assessor is still responsible for valuing your property at fair market value. The other is the "Homestead Preservation Act". It also has age and income requirements (or 100% disabled). Contact the resources listed above or go online to www.dor.mo.gov/tax/personal/homestead.htm.

A legal document such as a quit claim or warranty deed needs to be recorded in the Recorder's Office.

You should file an Affidavit of Death containing the description of the property with the Recorder's Office.

The Assessor's Office will accept mailing address changes in person or through the mail. Send address changes to the Assessor's Office, Post Office Box 245, Benton, Missouri 63736. If you do not receive a tax bill be sure to contact the Assessor and verify the address on the tax roll.

Zoning regulations may be obtained from the city in which the property lies. For zoning regulations outside any city limits, contact the County Clerk's Office at 573-545-3549.

This information may be obtained from the city in which the property in question lies. For information about septic system regulations outside of any city limits, contact the Scott County Health Department at 573-545-3583. For information about water availability outside of any city limits, contact the appropriate water district in which the property in question lies. 

Contact the County Clerk's Office at (573)545-3549 to get in touch with the County's Floodplain Administrator.

Building permits may be obtained from the city in which the property in question lies. For building permits outside any city limits, contact the County Clerk's Office at 573-545-3549.

You can check a copy of the proper subdivision plat, contact the appropriate utility office to see available information, research them in the Recorder's Office, or contact a title company to do the search.

Check with the city in which the property in question lies. If the property lies outside city limits, you will need to contact a surveyor to locate your property lines.