Real Estate Property Tax



Real Estate property taxes are levied annually and due December 31 each year. The United States postal service postmark determines the timeliness of payment. For example, a payment mailed and postmarked on December 29 is considered paid on time even though the Collector's Office does not receive the payment until January 2. The Collector's Office mails tax bills during November. If a tax bill is not received by December 10, contact the Collector's Office at 816-881-3232. Failure to receive a tax bill does not relieve the obligation to pay taxes and applicable late fees.

About the Taxes

Taxes are a lien against the real estate and remains with the property, not the specific owner of that property. When the ownership changes, the new owner is liable for any unpaid real estate property taxes due.

Tax bills are sent to the mailing address in the tax file as of the date the bill is printed. If you receive a bill that your mortgage company is to pay, please forward the bill to them for timely processing.

Determination of Taxes

The amount of tax you owe is based on the taxable value of the real property and the levy rates provided by the political subdivisions (example, school districts, city, fire district, etc.) where the property is located. The higher the taxable value, the higher the amount due will be. The value of the property is determined by the county assessor. The taxable value of your property is listed on your tax bill.

Your real estate property tax is calculated by dividing the taxable value of the property by 100, and then multiplying that value by the levy rate for your area.

  • Real Estate Property Tax = (Taxable Value/100) x (Levy Rate)

The Collections Department cannot lower your assessed value, levy rate or tax bill amount.

Market Value

Market Value is the amount the Assessor has determined your property is worth on the market.

Assessed Value

Assessed value is a percentage of the market value as determined by the assessor's office. In order to calculate the assessed value, multiply the market value by the appropriate assessment rate for the type of property.

  • Residential Property 19%
  • Commercial Property 32%
  • Agricultural Property 12%

Taxable Value

Taxable value is the assessed value less any exempted value.

Example of Value Calculations & Tax Determination

  • Market Value x Classification Rate = Assessed Value - Exempted Value = Taxable Value
    • $110,000 x Residential 19% = $20,900 - $11,400 = $9,500
  • Taxable Value / 100 = ___ x Tax Rate = Tax Bill
    • $9,500 / 100 = $95 x $7.8368 = $744.50

Tax rates are set each year by local taxing entities within the limits allowed under the constitution and state law.

Delinquent Taxes

Taxes not paid in full on or before December 31 will accrue interest, penalties and fees.

Property is subject to be sold at public auction for back taxes if the real estate taxes remain unpaid. The land tax sale is held annually on the Courthouse steps, usually during the month of August.

Delinquent Tax Sale Information




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 Business Assistance Center in Kansas City, City Hall or the City where your property is located. You can call City Hall at 816-513-1313.
5. How do I apply for an exemption for my property?

Complete application form(PDF, 200KB) and email to or mail to:

ATTN: Exemptions
415 East 12th Street, Ste. 1M
Kansas City, Missouri 64106-2752

For further exemption questions please call: 816-881-3483
For other billing questions not related to exemptions, please contact Collections: 816-881-3232