Jackson County, MO

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Real Property / Reassessment

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1. 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.

2. How often is property reassessed?: Real property is reassessed every odd-numbered year (2015, 2017, 2019, 2021, etc.). Personal property is assessed every year.

3. 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 2015 and 2017. The Assessor must establish the fair market value of property as of January 1st of the reassessment year.

4. 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.

5. 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.

6. 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. View the percentages.

7. 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.

8. 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.

9. 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.

10. How do you arrive at the land value?: Land value is based on a comparison of sales in the neighborhood or in similar areas.

11. What if I disagree with my assessment?: If you do not agree with your assessment, there are steps you can take in the review and appeal process. Remember that an assessment is based on current market value. Our objective is to establish the correct market value of the property. You should determine what you believe to be the value of your property and gather evidence that supports that value to present to the Assessment Department. Such evidence could include photographs, the recent sale of your property and/or a recent appraisal of your property. Please view your different options to appeal your assessment.

12. How should I prepare for my Informal Review?: You should determine what you believe to be the value of your property and gather evidence that supports that value to present to the Assessment Department. 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).

13. 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.

14. 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.

15. 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.

16. 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; 2015, 2017, 2019, 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.

17. 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.

18. When will I receive my property tax bill?: Annual property tax bills are mailed each year by December 1.

19. When are my taxes due?: Learn about when your taxes are due on the County Assessor's webpage.

20. What if I do not receive a bill?: 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 if delinquent, applicable interest, penalties and fees. Taxes not paid in full on or before December 31 will accrue interest, penalties and fees.
Telephones are staffed during regular business hours (8 a.m. to 5 p.m., Monday through Friday, excluding holidays observed by Jackson County).

21. I just purchased this property. Why do I owe back taxes?: Taxes are a lien against the real estate and remains with the property, not the specific owner of that property. If the ownership changes, the new owner is liable for any unpaid real estate property taxes due.

22. Why do I owe the entire bill even though I only lived in the house for a few months?: Learn why on the County Assessor's webpage.

23. Why wasn’t my real estate bill sent to my mortgage company?: Review your contract to see if you are obligated to pay the taxes or if the mortgage company collects an escrow and pays the bill for you. If the mortgage company pays the bill for you from an escrow account, forward the bill to them. Each mortgage company submits an annual request to Jackson County for copies of the real estate bills that they plan to pay for that tax year. Due to the constant buying and selling of mortgages in today’s economy, sometimes the tax bill is sent to the wrong company.

24. What about my escrow account?: Mortgage companies typically pay tax bills in December and adjust your monthly payment for any changes needed. Call your mortgage company for specific answers.

25. What relief is there for senior citizens?: Information about the Property Tax Credit (Circuit Breaker) is available by calling 573-751-3505 or at the Missouri Department of Revenue website.
The Senior Citizen Quad Payment Program gives Jackson County seniors the option to spread payment of their County real estate tax bills over four equal installments - without interest or penalties applying. The installments are due December 31 of the tax year and then February 28, May 31 and August 31 of the following year. Missouri Department of Revenue Website

26. Where can I find information about real estate tax abatement programs?: Contact the Business Assistance Center in Kansas City, City Hall or the City where your property is located. More information is available.

27. How do I apply for an exemption for my property?: Contact the exemption unit at 816-881-3483 to request that an application be sent to the taxpayer.