Linn County Tax Records Lookup
Linn County property tax records are maintained at the courthouse in Linneus. This third-class county has about 11,800 residents and a total assessed valuation near $190.5 million. The assessor and collector share the same courthouse building, which makes it easy to handle most tax record needs in one visit. You can search for your property tax information by contacting the offices directly or by using the assessor's online portal. Whether you need to look up an assessed value, find a tax bill, or check on a past payment, the Linn County offices in Linneus can point you in the right direction.
Linn County Tax Quick Facts
Linn County Property Tax Assessor
Brittanie Palmer is the Linn County Assessor. The office is in Room 106 of the Linn County Courthouse, PO Box 92, Linneus, MO 64653. Call (660) 895-5387 for questions about property valuation or assessment lists. The assessor handles both real estate and personal property assessments for all taxing districts in Linn County.
The Linn County Assessor portal lets you search property records online. You can view parcel data, look up ownership records, and check assessment values. GIS mapping is also available for those who want to view properties on a map. Personal property declarations are due by March 1 each year. If you miss that date, late penalties from $15 to $105 apply based on the value of your property per RSMo 137.280. Assessment rates in Linn County follow state law under RSMo 137.115. Residential property is at 19% of market value. Commercial is 32%. Agricultural land is 12%. Personal property is at 33 1/3%.
Real estate gets reassessed every two years in odd-numbered years. New construction is added annually.
Linn County Tax Collector and Treasurer
Renee McKenzie holds the combined role of Collector and Treasurer in Linn County. Her office is in Room 104 of the courthouse in Linneus, MO 64653. Call (660) 895-5410. The combined office handles tax collection, county funds management, and investment oversight. Having both roles in one office means you can deal with payment questions and county fund matters in the same place.
Tax bills go out in the fall and are due by December 31. Payments postmarked by that date count as on time. Late payments start accruing interest on January 1 under RSMo 139.031. You can pay in person at the courthouse or by mail. The collector also handles delinquent tax sales for properties with multiple years of unpaid taxes under Chapter 140 of the Missouri Revised Statutes.
Note: You need your paid personal property tax receipt from the Linn County Collector to renew vehicle plates in Missouri.
Linn County Courthouse Offices
The Linn County Courthouse at 108 N High St in Linneus houses several offices connected to property tax records. The County Clerk is Suzan Stephenson at (660) 895-5417. She handles Board of Equalization appeals and voter registration. The Circuit Clerk is Amber Boley at (660) 895-5212. The Recorder is Jennifer Shoop-Baker at (660) 895-5216 and handles land records and deed recording. The Prosecuting Attorney is Tracy L. Carlson at (660) 895-5589. Sheriff Jeff Henke can be reached at (660) 895-5312.
The Missouri Association of Counties page for Linn County has a full list of office contacts. For statewide assessment oversight, the Missouri State Tax Commission handles appeals beyond the local Board of Equalization.
Linn County Property Tax Credits
Missouri's Property Tax Credit is available to seniors and 100% disabled individuals. The max credit is $1,100 for homeowners and $750 for renters. File through the Missouri Department of Revenue with your paid tax receipt from the Linn County Collector. You can file online or with your state income tax return.
To appeal your assessment, start at the assessor's office for an informal review. If that does not work, file with the Board of Equalization through the county clerk before the second Monday in July. For appeals beyond the county, the State Tax Commission takes cases by September 30. The process is free for residential properties. The Missouri State Assessors Association can help you find assessor contact information statewide.
Linn County Tax Levy Information
The county clerk applies local levy rates to your assessed value to figure out your total tax bill. Linn County has multiple taxing districts including school districts, fire districts, and road districts. Each sets its own rate annually. Two parcels with the same assessed value in different parts of the county may owe different amounts because of the levy differences between their districts.
The Hancock Amendment in the Missouri Constitution limits how much a taxing entity can collect without voter approval. When values rise during reassessment years, levy rates must roll back so total revenue stays within the allowed limit. This protects Linn County taxpayers from large increases. With a total assessed valuation near $190.5 million, the county distributes tax revenue across all its taxing entities each year. The county reassesses real estate every two years in odd-numbered years, while personal property is assessed annually. New construction is added to the tax rolls as it is completed.
New residents should contact the assessor in Room 106 at the courthouse to set up an account. You will not be assessed until the following January 1. If you moved from another Missouri county, you still owe taxes there for the current year if you lived there on January 1. Your license plates need a paid tax receipt or waiver from the prior year. You can file your Property Tax Credit claim through the DOR Online Services portal if you qualify.