Boone County Tax Entities and Rates
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 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024 | 2023 | 2022 | 2021 | 2020 | |||||||
| State of Missouri | $0.0300 | $0.0300 | $0.0300 | $0.0300 | $0.0300 | ||||||
| County of Boone | $0.2834 | $0.2820 | $0.2820 | $0.2674 | $0.2836 | ||||||
| General Revenue | $0.1200 | $0.1200 | $0.1200 | $0.1095 | $0.1200 | ||||||
| Common Road and Bridge | $0.0500 | $0.0500 | $0.0500 | $0.0459 | $0.0500 | ||||||
| Family Resources | $0.1134 | $0.1120 | $0.1120 | $0.1120 | $0.1136 | ||||||
| County-wide Surtax on Subclass III Property | $0.6100 | $0.6100 | $0.6100 | $0.6100 | $0.6100 | ||||||
| Columbia Boone County Library District | *$0.3058 | *$0.3022 | *$0.3022 | *$0.3022 | *$0.3064 | ||||||
| General Revenue | $0.3058 | $0.3022 | $0.3022 | $0.3022 | $0.3064 | ||||||
| Debt Service | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Boone County Library District | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Special Business District | **$0.0000 | **$0.0000 | **$0.0000 | **$0.0000 | **$0.0000 | ||||||
| Boone County Fire Protection District | $0.8926 | $0.8826 | $0.8842 | $0.8828 | $0.8842 | ||||||
| General Revenue | $0.6426 | $0.6326 | $0.6342 | $0.6328 | $0.6342 | ||||||
| Dispatch Fund | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Fire Bond | $0.2500 | $0.2500 | $0.2500 | $0.2500 | $0.2500 | ||||||
| City of Columbia | $0.4075 | $0.4032 | $0.4032 | $0.4032 | $0.4078 | ||||||
| General Revenue | $0.4075 | $0.4032 | $0.4032 | $0.4032 | $0.4078 | ||||||
| Columbia Regional Library | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| General Revenue | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Debt Service | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| City of Ashland | $0.1803 | $0.1803 | $0.2404 | $0.2404 | $0.2480 | ||||||
| General Revenue | $0.1803 | $0.1803 | $0.2404 | $0.2404 | $0.2480 | ||||||
| Debt Service | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| City of Centralia | $0.9623 | $0.9322 | $0.9322 | $0.9322 | $0.9529 | ||||||
| General Revenue | $0.6647 | $0.6439 | $0.6439 | $0.6439 | $0.6582 | ||||||
| Parks & Recreation | $0.2976 | $0.2883 | $0.2883 | $0.2883 | $0.2947 | ||||||
| Centralia Library District | $0.5500 | $0.5293 | $0.5293 | $0.5284 | $0.5435 | ||||||
| Library | $0.5500 | $0.5293 | $0.5293 | $0.5284 | $0.5435 | ||||||
| Library Bond | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| City of Hallsville | $0.5310 | $0.5250 | $0.5399 | $0.5399 | $0.5655 | ||||||
| General Revenue | $0.5310 | $0.5250 | $0.5399 | $0.5399 | $0.5655 | ||||||
| Debt Service | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Town of Harrisburg | $0.3588 | $0.3518 | $0.3538 | $0.3530 | $0.3655 | ||||||
| General Revenue | $0.3588 | $0.3518 | $0.3538 | $0.3530 | $0.3655 | ||||||
| Village of Hartsburg | $0.5929 | $0.5921 | $0.5905 | $0.5507 | $0.0000 | ||||||
| General Revenue | $0.5929 | $0.5921 | $0.5905 | $0.5507 | $0.0000 | ||||||
| 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 | $0.5567 | $0.5336 | $0.5336 | $0.5161 | $0.5367 | ||||||
| General Revenue | $0.5567 | $0.5336 | $0.5336 | $0.5161 | $0.5367 | ||||||
| City of Rocheport | $0.2639 | $0.2639 | $0.2639 | $0.2639 | $0.2707 | ||||||
| General Revenue | $0.2639 | $0.2639 | $0.2639 | $0.2639 | $0.2707 | ||||||
| Columbia Public Schools | $5.7195 | $5.6731 | $5.6661 | $5.6932 | $6.0984 | ||||||
| Incidental Fund | $1.4969 | $1.4969 | $1.4969 | $1.6055 | $2.0107 | ||||||
| Teachers Fund | $3.1507 | $3.1043 | $3.0973 | $3.0158 | $3.0158 | ||||||
| Debt Service | $0.9719 | $0.9719 | $0.9719 | $0.9719 | $0.9719 | ||||||
| Capital Projects | $0.1000 | $0.1000 | $0.1000 | $0.1000 | $0.1000 | ||||||
| Southern Boone County R-1 Schools | $5.7901 | $5.7901 | $5.7901 | $5.7901 | $5.7918 | ||||||
| Incidental Fund | $4.1846 | $3.9846 | $3.9857 | $3.8452 | $3.9718 | ||||||
| Teachers Fund | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Debt Service | $1.6055 | $1.8055 | $1.8044 | $1.8049 | $1.6800 | ||||||
| Capital Projects | $0.0000 | $0.0000 | $0.0000 | $0.1400 | $0.1400 | ||||||
| Hallsville R-IV Schools | $4.9959 | $4.9227 | $4.9554 | $4.9539 | $5.0274 | ||||||
| Incidental Fund | $3.7259 | $3.6527 | $3.6854 | $3.6839 | $3.7574 | ||||||
| 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 | $5.1847 | $5.0991 | $5.0991 | $5.0441 | $5.0536 | ||||||
| Incidental Fund | $3.9147 | $3.8291 | $3.8291 | $3.7741 | $3.7836 | ||||||
| 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 | $4.3485 | $4.3230 | $4.3134 | $4.3162 | $4.3331 | ||||||
| Incidental Fund | $3.4585 | $3.4330 | $3.4234 | $3.4262 | $3.4431 | ||||||
| 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 | $5.3405 | $5.2540 | $5.2540 | $5.2535 | $5.2535 | ||||||
| Incidental Fund | $4.0783 | $4.0002 | $3.9918 | $3.9913 | $4.0123 | ||||||
| Teachers Fund | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Debt Service | $1.2622 | $1.2538 | $1.2622 | $1.2622 | $1.2412 | ||||||
| Capital Projects | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| New Franklin R-I Schools | $5.2496 | $5.2496 | $5.2496 | $5.2496 | $5.2496 | ||||||
| Incidental Fund | $4.4266 | $4.4266 | $4.4266 | $4.4266 | $4.5476 | ||||||
| Teachers Fund | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Debt Service | $0.8230 | $0.8230 | $0.8230 | $0.8230 | $0.7020 | ||||||
| Capital Projects | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Fayette R-III Schools | $4.9962 | $4.9962 | $4.9962 | $4.9962 | $4.9962 | ||||||
| Incidental Fund | $4.0000 | $4.2200 | $4.2200 | $4.2200 | $4.3398 | ||||||
| Teachers Fund | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Debt Service | $0.7762 | $0.7762 | $0.7762 | $0.7762 | $0.6564 | ||||||
| Capital Projects | $0.2200 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| North Callaway R-I Schools | $4.9302 | $4.6802 | $4.6776 | $4.6724 | $4.6602 | ||||||
| Incidental Fund | $3.6261 | $3.7761 | $3.7735 | $3.7683 | $3.7561 | ||||||
| Teachers Fund | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Debt Service | $0.9041 | $0.9041 | $0.9041 | $0.9041 | $0.9041 | ||||||
| Capital Projects | $0.4000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Southern Boone County Fire Protection District | $0.4918 | $0.4918 | $0.4926 | $0.4926 | $0.4999 | ||||||
| General Revenue | $0.3271 | $0.3271 | $0.3279 | $0.3279 | $0.3352 | ||||||
| Dispatch Fund | $0.0000 | $0.0000 | $0.0000 | $0.0000 | $0.0000 | ||||||
| Debt Service | $0.1647 | $0.1647 | $0.1647 | $0.1647 | $0.1647 | ||||||
| Callahan Watershed Subdistrict | $0.0856 | $0.0855 | $0.0872 | $0.0872 | $0.0882 | ||||||
| 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. | |||||||||||