Real Property Accounts

There are approximately 296,000 real estate parcels in Jackson County, Missouri. State law requires each county to reassess its real estate property every odd-numbered year (2019, 2021, etc.). Each reassessment is based on current fair market value - the price a willing buyer will pay a willing seller. Reassessment includes all real estate property (residential, agricultural and commercial) throughout Jackson County. In each reassessment year, all property owners will receive a value notice, even if the value on a particular parcel does not change.

 

Real Property Frequently Asked Questions 


Real Property/Assessment

1. How should I prepare for my Informal Review?

You should determine what you believe to be the value of your property and gather evidence to support that value. Present all such evidence to the Assessment Department through the online Informal Review application or through email after you’ve spoken to an Assessment Department representative at 816-881-4601. Such evidence could include photographs, the recent sale of your property and/or a recent appraisal of your property. Documents might include a recent appraisal, sale contract, closing statement, photos, estimate for repairs, a statement of construction cost (if recently built) and/or comparable sales (if recently bought/sold). As part of the initial Informal Review process you should be prepared to electronically transmit all such documents to the Assessment Department.
Please view your different options to appeal your assessment.

2. What are assessment and reassessment?
Assessment is the process of placing value on property for the purpose of property taxation. Reassessment is an update of all real property assessments in the County, conducted by the County Assessment Department to equalize values among taxpayers and to adjust values to current market conditions.
3. How often is property reassessed?
Real property is reassessed every odd-numbered year (2015, 2017, 2019, 2021, etc.). Personal property is assessed every year.
4. Why does Jackson County reassesses real estate property every 2 years?
Missouri Law requires all real property to be reassessed every 2 years in odd-numbered years like 2019 and 2021. The Assessor must establish the fair market value of property as of January 1st of the reassessment year.
5. Why is reassessment necessary?
Under Missouri’s Constitution, all assessments for property tax purposes must be based upon market value and be uniform within the same class and subclass of property.
Over time, the value of property may change, depending upon its nature, location and other factors. Some values change more rapidly than others. Reassessment is the only way to be sure that each taxpayer is being taxed fairly, and that their property is taxed the same as other comparable property.
6. What is market value?
Market value, true value in money and appraised value have the same meaning under Missouri law. A simple definition of market value is the price the property would bring when offered for sale by a person who is willing but not obligated to sell it, and is bought by a person who is willing but not obligated to purchase it.
7. How is my assessment level established?
Once the estimate of market value has been determined, the Assessor calculates a percentage of that value to arrive at assessed value. The percentage is based on the classification, determined by the type of property or how it is used.

Real Estate Percentages

Residential: 19%
Agricultural: 12%
Commercial & all other: 32%

Personal Property Percentages

Cars, Boats & other: 33.333%
Farm Equipment & Livestock: 12%
Historic Autos: 5%
Grain: 0.5%

8. Will all property values change due to reassessment?
All values will not necessarily change and not all changes will be at the same rate. Market values increase more in some areas than in others. A major purpose of reassessment is to make sure that the new values reflect all changes that have occurred.
9. Will I be notified if there is an increase in my assessment?
The Assessor is required by state statutes to notify the owner of record of any increase in the valuation of real property.
10. How do I know what my house is worth?
Most people have a sense of the market values in their area from talking to friends and neighbors. You may also want to use the tax search capabilities on our website to review like properties and sales information, or get assistance from our taxpayer assistance unit.
11. How do you arrive at the land value?
Land value is based on a comparison of sales in the neighborhood or in similar areas.
12. Can I appeal in a non-reassessment year?
Yes, you can file an appeal to the Board of Equalization. However, since reassessment happens every 2 years, the economic conditions as of January 1 of the reassessment year (previous odd-numbered year) apply to all appeals. That means; even if the real estate market went down after January 1 of the reassessment year, it may not have an impact on the value of your property.
13. Will political subdivisions lower their levies?
When the total assessed valuation in a political subdivision increases substantially, as often happens with a reassessment, the political subdivision is allowed an increase in revenues to account for inflation, plus the revenues it receives from taxing new construction and improvements. Its governing body, after that, is required by the constitution to adjust tax rates downward. This is called a tax rate rollback. Jackson County has such a mandatory rollback. Local governments such as school districts, cities and counties each set their own levies. Most are subject to the rollback. The main exception is the Kansas City School District, which was made exempt from the rollback by a state constitutional amendment. The exact impact upon your individual tax bill cannot be calculated until this fall when state and local governments set their levies.
14. How does reassessment affect my taxes?
It depends. An increase in assessed value does not necessarily equate to a corresponding increase in property taxes. Assessed value and the combined levies of the taxing entities which levy a tax on that particular property are used to calculate your tax. If levies increase, taxes may increase even if assessed values remain unchanged or decrease. It follows that, if levies decrease, an increase in assessed values may not cause an increase in taxes. One factor which can cause a decrease in levies is a rollback which was discussed in the previous question and answer. Another is a voluntary reduction voted by the governing body.
An estimate of your taxes will be included in your reassessment notice.

The final tax levies are normally set during August. The final taxes due for your property cannot be determined until the rates have been set by all of the local governments that tax your property.

15. The value of my property went down, but my taxes stayed the same or went up. Why?
The amount of taxes you pay is made up of 2 components: the assessed value of your property and the tax rates set by your individual taxing jurisdictions, such as schools and fire districts. The Assessment Department is required by law to establish the fair market value of property as of January one of the reassessment year (every odd-numbered year; 2017, 2019, 2021, etc.). Taxing jurisdictions set their own rates according to their budgetary needs and voter approval. If property values in their district go down, then taxing jurisdictions may choose to roll up their rates to make up for the loss in value. Jackson County only sets its own rate (which is about 7% of your total tax amount). Jackson County has no control over the tax rates of other taxing jurisdictions.
16. Why are my taxes higher than last year?
Taxes are based on the assessed value of your property and the tax rates of the local taxing jurisdictions where the property is located. Tax rates are set each year by local taxing jurisdictions within the limits allowed under the constitution and state law. There may have been a change to the tax rate for your city or school district. If you made an improvement on your property the assessed value may have been increased.
17. Where can I find information about real estate tax abatement programs?
The KC Economic Development Corporation, or the City where your property is located. 

If you have questions about an active abatement on a property please call 816-881-1752 or email SpecialAssessment@jacksongov.org

 

18. How do I apply for an exemption for my property?
Download instructions(PDF, 444KB) and application(PDF, 200KB) here and send to SpecialAssessment@jacksongov.org or mail to:
         ASSESSMENT DEPARTMENT
         ATTN: Exemptions
         415 East 12th Street, Ste. 1M
         Kansas City, Missouri 64106-2752

         Questions? Email Special Assessment or call 816-881-3483.

 

Real Estate Taxes

1. What are assessment and reassessment?
Assessment is the process of placing value on a property for the purpose of property taxation. Reassessment is an update of all real property assessments in the county, conducted by the county assessor to equalize values among taxpayers and to adjust values to current market conditions.
2. How often is property reassessed?

Real property is reassessed every odd-numbered year (2017, 2019, 2021, etc.) Personal property is assessed every year.

3. Why are my taxes higher than last year?
Taxes are based on the assessed value of your property and the tax rates of the local taxing entities where the property is located. Tax rates are set each year by local taxing entities within the limits allowed under the constitution and state law. There may have been a change to the tax rate for your city or school district. If you made an improvement on your property the assessed value could have been increased.
4. Where can I find out about real estate tax abatement programs?
The KC Economic Development Corporation, or the City where your property is located. 

If you have questions about an active abatement on a property please call 816-881-1752 or email SpecialAssessment@jacksongov.org

 

5. How do I apply for an exemption for my property?
Download instructions(PDF, 444KB) and application(PDF, 200KB) here and send to SpecialAssessment@jacksongov.org or mail to:
ASSESSMENT DEPARTMENT
         ATTN: Exemptions
         415 East 12th Street, Ste. 1M
         Kansas City, Missouri 64106-2752

         Questions? Email Special Assessment or call 816-881-3483.

 

New Purchaser/Seller Information

New Tax Bills

The new owner/buyer has the responsibility for paying the total tax bill by December 31. Generally, taxes are prorated between the buyer and seller. If this is being done, a proportionate amount of the estimated tax amount is credited to the buyer at the time of sale based on the number of months/days the seller owned the property during the tax year. If the buyer receives extra money at closing or loan settlement, it is recommended the buyer verify if those funds are for the payment of future taxes.

Generally, no money is paid to the Collector for taxes at the time of sale. However, a closing company as part of the sales transaction may pay any taxes currently due if known.

  • You will have real estate property taxes to pay each year you own the property.
  • Taxes are levied annually and due upon receipt. After December 31, interest, penalties and fees will apply.

A tax bill may be generated in the previous owner's (seller's) name and mailed to their mailing address unless the purchaser advises the Jackson County Assessor's office of the change in property ownership and mailing address. If you do not receive a real estate tax statement from the Jackson County Collector by December 10, contact the Collector's office at 816-881-3232 or Collections@jacksongov.org

Certified City Assessments

Special Assessments

Some cities in Jackson County submit special city assessments to Jackson County to be added to your real estate tax bills. These city special assessments may arise from a variety of reasons such as the clearing of overgrown or noxious weeds, the demolition of a dangerous building, the maintenance of sidewalks or sewers, etc.

The special assessment charge on your tax bill is due as all other taxes on your real estate bill by December 31. The bill will be considered delinquent if paid after December 31. All applicable interest and penalties will apply to delinquent payments.

Jackson County does not determine the validity of a city’s special assessment claim. If you disagree with a city’s special assessment charge, please contact the city assessing said charge.