Rate Breakdown

Property taxes in Dekalb County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Dekalb County

Property taxes in DeKalb County are determined by the assessed value of your real estate and the local tax rates, known as millage rates or levies. The process begins with the County Assessor, who determines the "fair market value" of your property. Under Missouri law, residential property is assessed at 19% of its market value, while agricultural land is assessed based on its productive capability.

Once the assessed value is established, it is multiplied by the total tax rate for your specific taxing district. This rate is the sum of levies set by the county, school districts, fire protection districts, and other local entities. These rates are approved by voters or local taxing authorities to fund public services. The final tax bill is calculated using the formula: (Assessed Value / 100) x Tax Rate = Annual Tax Amount.

Available Exemptions

Missouri offers several programs to provide tax relief for specific groups of property owners. It is important to note that many of these are administered at the state level or through specific county applications:

• General Homestead Credit (Property Tax Credit): While not a direct reduction in the bill, this state-funded program provides a rebate to qualifying seniors and individuals with disabilities based on their income and the amount of property taxes paid.
• Senior Citizens Property Tax Relief: Eligible seniors may qualify for the "Circuit Breaker" tax credit, which helps offset the cost of property taxes for those on fixed incomes.
• Veteran Exemptions: Veterans with a 100% service-connected disability rating may be eligible for specific property tax exemptions on their primary residence as provided by Missouri statutes.
• Disabled Citizens: Beyond the Circuit Breaker, individuals receiving disability benefits may qualify for additional state-level assistance.

Please contact the DeKalb County Assessor’s office to verify your eligibility and obtain the necessary application forms for these programs.

Payment Schedule & Deadlines

Property tax bills in DeKalb County are mailed annually, typically in November. Payment is due by December 31 of the current tax year.

• Deadlines: Payments must be postmarked or received by the County Collector’s office no later than December 31 to avoid penalties.
• Late Penalties: If payment is not received by the deadline, interest and penalties accrue monthly. Continued delinquency can eventually lead to the property being offered at a tax sale.
• Installment Options: DeKalb County generally does not offer formal installment plans for current-year taxes; the full amount is due in a single payment.

Appealing Your Assessment

If you believe the assessed value of your property is inaccurate, you have the right to appeal. The process typically follows these steps:

1. Informal Review: Contact the DeKalb County Assessor’s office to discuss your property valuation. Often, errors can be corrected through a simple conversation and review of property records.
2. Board of Equalization (BOE): If you remain dissatisfied, you may file a formal appeal with the DeKalb County Board of Equalization. This board reviews evidence provided by both the property owner and the Assessor.
3. State Tax Commission: If the BOE decision is not satisfactory, you may further appeal to the Missouri State Tax Commission.

Always keep documentation, such as recent appraisals or photos of property conditions, to support your claim during the appeal process.