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
2017 2016 2015 2014 2013
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
Boone County Library District $0.3091 $0.3091 $0.3091 $0.3091 $0.3036
Special Business District *$0.0000 *$0.0000 *$0.0000 *$0.0000 *$0.0000
Boone County Fire Protection District $0.8842 $0.8842 $0.8842 $0.8793 $0.6010
General Revenue $0.6342 $0.6342 $0.6342 $0.6342 $0.6010
Dispatch Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Fire Bond $0.2500 $0.2500 $0.2500 $0.2451 $0.0000
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 $0.3091 $0.5088 $0.5224 $0.5382 $0.5382
General Revenue $0.3091 $0.3114 $0.3114 $0.3112 $0.3092
Debt Service $0.0000 $0.1974 $0.2110 $0.2270 $0.2290
City of Ashland $0.2480 $0.2480 $0.2641 $0.2635 $0.2635
General Revenue $0.2480 $0.2480 $0.2641 $0.2635 $0.2635
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
City of Centralia $0.9661 $0.9661 $0.9697 $0.9662 $0.9620
General Revenue $0.6673 $0.6673 $0.6698 $0.6674 $0.6645
Parks & Recreation $0.2988 $0.2988 $0.2999 $0.2988 $0.2975
Centralia Library District $0.5505 $0.5969 $0.6285 $0.6285 $0.3785
Library $0.5505 $0.5505 $0.5500 $0.5500 $0.3000
Library Bond $0.0000 $0.0464 $0.0785 $0.0785 $0.0785
City of Hallsville $0.8400 $0.8490 $0.8500 $0.8636 $0.8509
General Revenue $0.5820 $0.5820 $0.5825 $0.5861 $0.5859
Debt Service $0.2580 $0.2670 $0.2675 $0.2775 $0.2650
Town of Harrisburg $0.3640 $0.3578 $0.3562 $0.3483 $0.3479
General Revenue $0.3640 $0.3578 $0.3562 $0.3483 $0.3479
Village of Hartsburg $0.5409 $0.5291 $0.5798 $0.5798 $0.5765
General Revenue $0.5409 $0.5291 $0.5798 $0.5798 $0.5765
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 $0.5473 $0.5473 $0.5547 $0.5547 $0.5493
General Revenue $0.5473 $0.5473 $0.5547 $0.5547 $0.5493
City of Rocheport $0.2656 $0.2656 $0.2744 $0.2710 $0.2674
General Revenue $0.2656 $0.2656 $0.2744 $0.2710 $0.2674
Columbia Public Schools $6.0555 $6.0430 $5.4656 $5.4868 $5.4239
Incidental Fund $2.0548 $2.4923 $1.9413 $1.8413 $1.6413
Teachers Fund $2.9288 $2.4788 $2.4788 $2.6000 $2.7500
Debt Service $0.9719 $0.9719 $0.9719 $0.9719 $0.9319
Capital Projects $0.1000 $0.1000 $0.0736 $0.0736 $0.1007
Southern Boone County R-1 Schools $5.0861 $5.0988 $5.0300 $5.0263 $4.9920
Incidental Fund $3.6561 $3.6688 $3.7500 $3.7463 $3.7075
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.4300 $1.4300 $1.2800 $1.2800 $1.2845
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Hallsville R-IV Schools $5.1033 $4.3033 $4.2991 $4.2718 $4.2922
Incidental Fund $3.8333 $3.0333 $3.0291 $3.0018 $3.0222
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 $5.0508 $5.0570 $5.1190 $5.0932 $5.0812
Incidental Fund $3.7808 $3.7870 $3.8490 $3.8232 $3.8112
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 $4.3493 $4.3382 $4.3282 $4.3595 $4.3595
Incidental Fund $3.4593 $3.4482 $3.4382 $3.4695 $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 $4.5611 $4.5417 $4.5137
Incidental Fund $4.1015 $4.1015 $3.4111 $3.3917 $3.3637
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 $4.0475 $4.0475 $4.1111 $4.0138 $4.0206
Incidental Fund $3.3455 $3.3473 $3.4109 $3.4206 $3.4177
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.7020 $0.7002 $0.7002 $0.5932 $0.6029
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Fayette R-III Schools $4.2528 $4.2528 $4.2528 $4.2528 $4.2514
Incidental Fund $3.4766 $3.4734 $3.5000 $3.5000 $3.4986
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.7762 $0.7794 $0.7528 $0.7528 $0.7528
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
North Callaway R-I Schools $3.9102 $3.7971 $3.7925 $3.8376 $3.8351
Incidental Fund $3.0261 $3.1309 $3.1263 $3.1714 $3.1729
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.8841 $0.6662 $0.6662 $0.6662 $0.6622
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Southern Boone County Fire Protection District $0.3777 $0.3803 $0.3607 $0.3904 $0.4149
General Revenue $0.2130 $0.2137 $0.2137 $0.2147 $0.2125
Dispatch Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0280
Debt Service $0.1647 $0.1666 $0.1470 $0.1757 $0.1744
Callahan Watershed Subdistrict $0.0900 $0.0900 $0.0900 $0.0900 $0.0900
 
Note: State law changed in 2000 requiring tax rates to be expressed to four decimal places
*The Special Business District has not had a tax levy since 2010.
^The Town of Huntsdale has not had a tax levy since 2008.