Find Boone County Property Tax Records

Boone County property tax records are managed by the assessor and the collector of revenue in Columbia, Missouri. You can search for assessed values, look up tax bills, and check payment history through the county's online tools. Boone County is one of the larger counties in Missouri and home to Columbia, the state's fifth-largest city. Whether you need to pay your taxes, get a receipt for plate renewal, or check what your home is worth on the tax rolls, this page covers the steps and offices you need to know about.

Boone County Property Tax Collector

Brian McCollum is the Boone County Collector of Revenue. He was elected in 2014 and sworn in March 2015. The collector is a county-wide elected office with a four-year term. You can reach the office at (573) 886-4285.

The collector handles current and delinquent property tax payments for the county and all political subdivisions with authorized tax levies in Boone County. That includes school districts, fire districts, and improvement districts. The office also collects special assessments, liquor licenses, auctioneer licenses, merchant licenses, and county food establishment inspection permits. All primary tax records are maintained in the collector's office for public use. The collector must use any legal means to collect delinquent taxes. Mortgage companies that hold escrowed accounts send payments directly to the collector on behalf of homeowners.

You can search Boone County tax records and pay your bill through the Boone County Collector of Revenue website. The site lets you look up your account, view your balance, and make payments online.

Note: Online payment receipts are not the same as official paid tax receipts needed for vehicle plate renewals in Missouri.

Property Tax Assessment in Boone County

The Boone County Assessor determines the market value of every parcel and personal property account in the county. The assessor's phone number is (573) 886-4270. All property is valued as of January 1 each year. Real estate gets reassessed in odd-numbered years.

Missouri law sets standard assessment rates that apply across every county. Residential real estate in Boone County is assessed at 19% of market value per RSMo 137.115. Commercial property uses a 32% rate. Agricultural land gets assessed at 12% of its productivity value, not what it would sell for. Personal property like vehicles and boats is assessed at 33 1/3% of book value. The county clerk then takes the assessed value and applies local levy rates from each taxing district to calculate the final bill. Levy rates differ from one area to another because different parts of Boone County fall under different school districts, fire districts, and road districts. The Hancock Amendment caps how much total revenue a taxing entity can take in, so if values jump in a reassessment year, the levy rate must roll back.

Personal property declarations are due by March 1. Late filers pay a penalty ranging from $15 to $105 under RSMo 137.280.

Paying Boone County Property Taxes

All Boone County property taxes are due by December 31. Tax bills go out in the fall. You can pay at the courthouse, by mail, or through the online portal. If you pay by mail, the postmark date must be December 31 or earlier. Interest and penalties start on January 1 for any unpaid balance.

The collector runs the annual tax sale for parcels with back taxes. Under Chapter 140 of the Missouri Revised Statutes, properties that are delinquent for two or more years can be sold at public auction. The buyer pays the back taxes and gets a certificate of purchase. The original owner has a redemption period to pay off the amount plus interest before a collector's deed is issued. Boone County's tax sale typically happens on the fourth Monday in August.

The City of Columbia also has a bills and payments page that links to property tax payment options through the county collector.

Boone County Tax Assessment Appeals

If you think your Boone County assessment is too high, file with the Board of Equalization through the county clerk before the third Monday in June. Bring sales comparisons, appraisals, or photos showing damage or defects. The board hears cases each summer.

If the board does not change your value, you can appeal to the Missouri State Tax Commission. The deadline is September 30 or 30 days after the board's decision. The process is free for residential properties. The commission can order the assessor to reduce your value after a formal hearing. Boone County taxpayers who are 65 or older or 100% disabled may also qualify for the Missouri Property Tax Credit. The max credit is $1,100 for homeowners. Apply through the Missouri Department of Revenue.

The Missouri Association of Counties maintains a full directory of Boone County officials with phone numbers and addresses.

Cities in Boone County

Columbia is the largest city in Boone County and the county seat. Property taxes for Columbia residents are handled through the Boone County Collector, not the city itself. You can find more details on our Columbia property tax records page.

Nearby Counties

These counties border Boone County in central Missouri. Each has its own assessor and collector offices for property tax records.