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
2020 2019 2018 2017 2016
State of Missouri $0.0300 $0.0300 $0.0300 $0.0300 $0.0300
County of Boone $0.2836 $0.2836 $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 $0.1136 $0.1136 $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 *$0.3064 *$0.3064 *$0.3091 *$0.0000 *$0.0000
General Revenue $0.3064 $0.3064 $0.3091 $0.0000 $0.0000
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Boone County Library District $0.0000 $0.0000 $0.0000 $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 $0.8842
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 $0.2500
City of Columbia $0.4078 $0.4075 $0.4100 $0.4100 $0.4100
General Revenue $0.4078 $0.4075 $0.4100 $0.4100 $0.4100
Columbia Regional Library $0.0000 $0.0000 $0.0000 $0.3091 $0.5088
General Revenue $0.0000 $0.0000 $0.0000 $0.3091 $0.3114
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.1974
City of Ashland $0.2480 $0.2480 $0.2480 $0.2480 $0.2480
General Revenue $0.2480 $0.2480 $0.2480 $0.2480 $0.2480
Debt Service $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
City of Centralia $0.9529 $0.9529 $0.9661 $0.9661 $0.9661
General Revenue $0.6582 $0.6582 $0.6673 $0.6673 $0.6673
Parks & Recreation $0.2947 $0.2947 $0.2988 $0.2988 $0.2988
Centralia Library District $0.5435 $0.5435 $0.5508 $0.5505 $0.5969
Library $0.5435 $0.5435 $0.5508 $0.5505 $0.5505
Library Bond $0.0000 $0.0000 $0.0000 $0.0000 $0.0464
City of Hallsville $0.5655 $0.5593 $0.8400 $0.8400 $0.8490
General Revenue $0.5655 $0.5593 $0.5820 $0.5820 $0.5820
Debt Service $0.0000 $0.0000 $0.2580 $0.2580 $0.2670
Town of Harrisburg $0.3655 $0.3645 $0.3645 $0.3640 $0.3578
General Revenue $0.3655 $0.3645 $0.3645 $0.3640 $0.3578
Village of Hartsburg $0.0000 $0.5409 $0.5409 $0.5409 $0.5291
General Revenue $0.0000 $0.5409 $0.5409 $0.5409 $0.5291
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 $0.5367 $0.5363 $0.5539 $0.5473 $0.5473
General Revenue $0.5367 $0.5363 $0.5539 $0.5473 $0.5473
City of Rocheport $0.2707 $0.2707 $0.2707 $0.2656 $0.2656
General Revenue $0.2707 $0.2707 $0.2707 $0.2656 $0.2656
Columbia Public Schools $6.0984 $6.0988 $6.1425 $6.0555 $6.0430
Incidental Fund $2.0107 $2.0111 $2.0548 $2.0548 $2.4923
Teachers Fund $3.0158 $3.0158 $3.0158 $2.9288 $2.4788
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 $5.7918 $5.7918 $5.0885 $5.0861 $5.0988
Incidental Fund $3.9718 $4.1118 $3.6585 $3.6561 $3.6688
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.6800 $1.6800 $1.4300 $1.4300 $1.4300
Capital Projects $0.1400 $0.0000 $0.0000 $0.0000 $0.0000
Hallsville R-IV Schools $5.0274 $4.9637 $5.1033 $5.1033 $4.3033
Incidental Fund $3.7574 $3.6937 $3.8333 $3.8333 $3.0333
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 $5.0536 $5.0364 $5.0484 $5.0508 $5.0570
Incidental Fund $3.7836 $3.7664 $3.7784 $3.7808 $3.7870
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 $4.3331 $4.3327 $4.3595 $4.3493 $4.3382
Incidental Fund $3.4431 $3.4427 $3.4695 $3.4593 $3.4482
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 $5.2535 $5.2515 $5.2515 $5.2515 $5.2515
Incidental Fund $4.0123 $4.0103 $4.1015 $4.1015 $4.1015
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $1.2412 $1.2412 $1.1500 $1.1500 $1.1500
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
New Franklin R-I Schools $5.2496 $4.1286 $4.1085 $4.0475 $4.0475
Incidental Fund $4.5476 $3.4266 $3.4065 $3.3455 $3.3473
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.7020 $0.7020 $0.7020 $0.7020 $0.7002
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Fayette R-III Schools $4.9962 $4.9962 $4.2762 $4.2528 $4.2528
Incidental Fund $4.3398 $4.2200 $3.5000 $3.4766 $3.4734
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.6564 $0.7762 $0.7762 $0.7762 $0.7794
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
North Callaway R-I Schools $4.6602 $4.6602 $4.6602 $3.9102 $3.7971
Incidental Fund $3.7561 $3.6831 $3.7761 $3.0261 $3.1309
Teachers Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.9041 $0.9771 $0.8841 $0.8841 $0.6662
Capital Projects $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Southern Boone County Fire Protection District $0.4999 $0.4999 $0.3728 $0.3777 $0.3803
General Revenue $0.3352 $0.3352 $0.2130 $0.2130 $0.2137
Dispatch Fund $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Debt Service $0.1647 $0.1647 $0.1598 $0.1647 $0.1666
Callahan Watershed Subdistrict $0.0882 $0.0881 $0.0901 $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.