Boone County Tax Entities and Rates

Tax Entity Viewer

Property tax rates are set each year by local taxing jurisdictions within the limits set by the Missouri Constitution and laws. Rates are based on the revenues that had been permitted for the prior year with an allowance for growth based on the rate of inflation. Projected revenue needs for the current taxable year are divided by assessed valuation of the taxing jurisdiction with values from new construction and improvements, and any increments in personal property valuation, held aside. The resulting tax rate becomes the permitted rate for the year if it falls within the ceiling permitted that local government.

Taxes are levied against property based on the rates as permitted by voters, collected by the collector and then distributed back to the taxing entities. In other words, the Boone County Collector bills and collects property taxes on behalf of the taxing entities within the county.

The total tax rate is based on property location and applicable taxing entities.

Boone County Taxing Entities and Rates (per $100 of assessed value)

Property Tax Formula: Property Tax = (Assessed Value/100) * Tax Rate

Tax Entity Tax Rates Per Year
2018 2017 2016 2015 2014
State of Missouri $0.0300 $0.0300 $0.0300 $0.0300 $0.0300
County of Boone $0.2846 $0.2846 $0.2846 $0.2846 $0.2846
General Revenue $0.1200 $0.1200 $0.1200 $0.1200 $0.1200
Common Road and Bridge $0.0500 $0.0500 $0.0500 $0.0500 $0.0500
Family Resources $0.1146 $0.1146 $0.1146 $0.1146 $0.1146
County-wide Surtax on Subclass III Property $0.6100 $0.6100 $0.6100 $0.6100 $0.6100
Columbia Boone County Library District *$0.3091 *$0.0000 *$0.0000 *$0.0000 *$0.0000
General Revenue $0.3091 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Boone County Library District $0.0000 $0.3091 $0.3091 $0.3091 $0.3091
Special Business District **$0.0000 **$0.0000 **$0.0000 **$0.0000 **$0.0000
Boone County Fire Protection District $0.8842 $0.8842 $0.8842 $0.8842 $0.8793
General Revenue $0.6342 $0.6342 $0.6342 $0.6342 $0.6342
Dispatch Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Fire Bond $0.2500 $0.2500 $0.2500 $0.2500 $0.2451
City of Columbia $0.4100 $0.4100 $0.4100 $0.4100 $0.4100
General Revenue $0.4100 $0.4100 $0.4100 $0.4100 $0.4100
Columbia Regional Library $0.0000 $0.3091 $0.5088 $0.5224 $0.5382
General Revenue $0.0000 $0.3091 $0.3114 $0.3114 $0.3112
Debt Service $0.0000 $0.0000 $0.1974 $0.2110 $0.2270
City of Ashland $0.2480 $0.2480 $0.2480 $0.2641 $0.2635
General Revenue $0.2480 $0.2480 $0.2480 $0.2641 $0.2635
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
City of Centralia $0.9661 $0.9661 $0.9661 $0.9697 $0.9662
General Revenue $0.6673 $0.6673 $0.6673 $0.6698 $0.6674
Parks & Recreation $0.2988 $0.2988 $0.2988 $0.2999 $0.2988
Centralia Library District $0.5508 $0.5505 $0.5969 $0.6285 $0.6285
Library $0.5508 $0.5505 $0.5505 $0.5500 $0.5500
Library Bond $0.0000 $0.0000 $0.0464 $0.0785 $0.0785
City of Hallsville $0.8400 $0.8400 $0.8490 $0.8500 $0.8636
General Revenue $0.5820 $0.5820 $0.5820 $0.5825 $0.5861
Debt Service $0.2580 $0.2580 $0.2670 $0.2675 $0.2775
Town of Harrisburg $0.3645 $0.3640 $0.3578 $0.3562 $0.3483
General Revenue $0.3645 $0.3640 $0.3578 $0.3562 $0.3483
Village of Hartsburg $0.5409 $0.5409 $0.5291 $0.5798 $0.5798
General Revenue $0.5409 $0.5409 $0.5291 $0.5798 $0.5798
Town of Huntsdale ^$0.0000 ^$0.0000 ^$0.0000 ^$0.0000 ^$0.0000
General Revenue $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
City of Sturgeon $0.5539 $0.5473 $0.5473 $0.5547 $0.5547
General Revenue $0.5539 $0.5473 $0.5473 $0.5547 $0.5547
City of Rocheport $0.2707 $0.2656 $0.2656 $0.2744 $0.2710
General Revenue $0.2707 $0.2656 $0.2656 $0.2744 $0.2710
Columbia Public Schools $6.1425 $6.0555 $6.0430 $5.4656 $5.4868
Incidental Fund $2.0548 $2.0548 $2.4923 $1.9413 $1.8413
Teachers Fund $3.0158 $2.9288 $2.4788 $2.4788 $2.6000
Debt Service $0.9719 $0.9719 $0.9719 $0.9719 $0.9719
Capital Projects $0.1000 $0.1000 $0.1000 $0.0736 $0.0736
Southern Boone County R-1 Schools $5.0885 $5.0861 $5.0988 $5.0300 $5.0263
Incidental Fund $3.6585 $3.6561 $3.6688 $3.7500 $3.7463
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.4300 $1.4300 $1.4300 $1.2800 $1.2800
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Hallsville R-IV Schools $5.1033 $5.1033 $4.3033 $4.2991 $4.2718
Incidental Fund $3.8333 $3.8333 $3.0333 $3.0291 $3.0018
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.1100 $1.1100 $1.1100 $1.1100 $1.1100
Capital Projects $0.1600 $0.1600 $0.1600 $0.1600 $0.1600
Sturgeon R-V Schools $5.0484 $5.0508 $5.0570 $5.1190 $5.0932
Incidental Fund $3.7784 $3.7808 $3.7870 $3.8490 $3.8232
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.2700 $1.2700 $1.2700 $1.2700 $1.2700
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Centralia R-VI Schools $4.3595 $4.3493 $4.3382 $4.3282 $4.3595
Incidental Fund $3.4695 $3.4593 $3.4482 $3.4382 $3.4695
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.8900 $0.8900 $0.8900 $0.8900 $0.8900
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Harrisburg R-VIII Schools $5.2515 $5.2515 $5.2515 $4.5611 $4.5417
Incidental Fund $4.1015 $4.1015 $4.1015 $3.4111 $3.3917
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.1500 $1.1500 $1.1500 $1.1500 $1.1500
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
New Franklin R-I Schools $4.1085 $4.0475 $4.0475 $4.1111 $4.0138
Incidental Fund $3.4065 $3.3455 $3.3473 $3.4109 $3.4206
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.7020 $0.7020 $0.7002 $0.7002 $0.5932
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Fayette R-III Schools $4.2762 $4.2528 $4.2528 $4.2528 $4.2528
Incidental Fund $3.5000 $3.4766 $3.4734 $3.5000 $3.5000
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.7762 $0.7762 $0.7794 $0.7528 $0.7528
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
North Callaway R-I Schools $4.6602 $3.9102 $3.7971 $3.7925 $3.8376
Incidental Fund $3.7761 $3.0261 $3.1309 $3.1263 $3.1714
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.8841 $0.8841 $0.6662 $0.6662 $0.6662
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Southern Boone County Fire Protection District $0.3728 $0.3777 $0.3803 $0.3607 $0.3904
General Revenue $0.2130 $0.2130 $0.2137 $0.2137 $0.2147
Dispatch Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.1598 $0.1647 $0.1666 $0.1470 $0.1757
Callahan Watershed Subdistrict $0.0901 $0.0900 $0.0900 $0.0900 $0.0900
 
Note: State law changed in 2000 requiring tax rates to be expressed to four decimal places
*On January 1st, 2018, the Boone County Library District merged with the Columbia Library District.
**The Special Business District has not had a tax levy since 2010.
^The Town of Huntsdale has not had a tax levy since 2008.