Rate Breakdown

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

How Property Tax Works in Lewis County

In Lewis County, Missouri, your property tax bill is determined by a combination of the property’s assessed value and the local tax rates (millage). The process begins with the County Assessor, who determines the "market value" of your real estate. Under Missouri law, residential property is assessed at 19% of its market value, agricultural land at 12%, and commercial property at 32%. This result is known as the "assessed value."

The total tax due is calculated by multiplying the assessed value by the sum of the tax rates levied by local taxing districts, such as the county government, school districts, ambulance districts, and fire protection districts. These rates are expressed in dollars per $100 of assessed valuation. Because these rates change annually based on budget requirements approved by voters, your total tax liability may fluctuate even if your property's market value remains stable.

Available Exemptions

Missouri offers several programs to help reduce the tax burden for qualifying homeowners. It is important to note that these exemptions are governed by state law and administered at the county level:

• Senior Citizen Property Tax Relief (Circuit Breaker): This credit helps seniors (aged 65+) and individuals with disabilities offset a portion of their property taxes if their income falls below specific state-mandated thresholds.
• Disabled Veteran Exemption: Veterans who have a 100% service-connected disability rating may be eligible for a total exemption of property taxes on their primary residence.
• Homestead Exemption: While Missouri does not have a broad "homestead exemption" in the same way as some other states, the "Property Tax Credit" acts as a functional equivalent for low-income seniors and disabled residents.

Residents are encouraged to contact the Lewis County Assessor’s office to verify current eligibility requirements and to obtain the necessary application forms.

Payment Schedule & Deadlines

Property tax statements in Lewis County are typically mailed in November of each year. To avoid penalties, payments must be submitted in full by December 31st. Missouri law does not generally provide for installment payments for current-year real estate taxes; the total amount is due in a single payment.

If taxes are not paid by the December 31st deadline, they are considered delinquent. Delinquent taxes accrue interest and penalties monthly. Continued failure to pay can result in the property being placed on the delinquent tax list, eventually leading to a tax sale of the property. If you have an escrow account with your mortgage lender, ensure they have received your tax statement to facilitate timely payment.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The process begins with an informal review with the Lewis County Assessor’s office. If you remain dissatisfied, you may file a formal appeal with the Lewis County Board of Equalization. Should the Board’s decision not resolve the matter, further appeals can be made to the Missouri State Tax Commission. Appeals must be filed within the specific statutory timeframes provided by the county each year following the notice of assessment.