Property Tax in St. Louis County, Missouri

Property Tax in St. Louis County

A calculator and field guide for Florissant-area homeowners — and for anyone considering a move to St. Louis County — including Missouri's 19% residential assessment ratio (constitutionally fixed), Senate Bill 190's senior property tax freeze (age 62+, county opt-in — adopted by ~85 of 114 MO counties), the Missouri Property Tax Credit Claim (refundable up to $1,100), and triennial reassessment (every odd-numbered year).

St. Louis County, home to Clayton and 990k Missourians, operates under Missouri's constitutionally-fixed property tax system. Residential property is assessed at 19% of fair market value (Mo. Const. Art. X §4(b)); tax = AV × consolidated rate per $100. Reassessments occur every odd-numbered year. Senate Bill 190 (2023) authorizes counties to enact a senior property tax freeze for owners 62+ — and St. Louis County has adopted this freeze.

How the bill is built

Missouri property tax follows a 3-step calculation. Step 1: Fair Market Value. The St. Louis County Assessor's Office determines FMV every odd-numbered year. Step 2: Apply 19% residential assessment ratio. AV = FMV × 19%. Commercial uses 32%; agricultural uses 12%. Step 3: Apply consolidated rate. Tax = AV × consolidated rate ÷ $100. St. Louis's combined consolidated rate is approximately $1.41/$100 of AV — the effective rate against market value works out to about 1.40%.

SB 190 Senior Property Tax Freeze (county opt-in, age 62+). Missouri's primary senior protection — locks the property tax bill at the year-of-eligibility level. Approximately 85 of Missouri's 114 counties + St. Louis City have adopted SB 190 (including all major metros: St. Louis, Jackson, Clay, Platte, St. Charles, Greene, Boone, Jefferson, Cass). The base year is the year the senior turned 62 AND submitted an application. Future increases (voter-approved bonds, new construction/improvements, Missouri Blind Pension Fund) can still raise the bill. Apply with your county collector / assessor — applications typically open December - March each year.

Missouri does NOT provide a full property tax exemption for 100% disabled veterans — unusual among states. The primary veteran property tax relief is the Missouri Property Tax Credit Claim (MO-PTC), a refundable credit up to $1,100/year (income-tested at $30,000-$34,000). Available to 100% disabled vets, surviving spouses, AND seniors 65+. File Form MO-PTC with your Missouri state income tax return by April 15. Disabled veterans 62+ should file BOTH MO-PTC AND apply for the SB 190 senior freeze if their county has adopted.

Reassessments occur every odd-numbered year — and have produced significant volatility. Missouri's 2023 reassessment cycle produced 30%+ valuation increases in some counties (most-publicized: Jackson County's reassessment, which led to legal challenges). Property owners can appeal to the County Board of Equalization within 30 days of receiving the change of value notice — appeals must include comparable sales evidence, recent appraisals, or condition documentation.

St. Louis County rate breakdown (consolidated rate per $100 of AV (19% of market value), Clayton district)

Taxing entity	Rate
Consolidated rate — 7.4 per $100 of assessed value × 19% residential ratio	1.4060
Combined total	1.4060

Data record updated April 26, 2026. This is an editorial update date, not a tax year or a guarantee that every figure has been independently verified.

Sources and scope: Check rates and parcel details with St. Louis County Assessor's Office. Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.

Note: St. Louis County is **the most-populous county in Missouri** (~990K residents) and the suburban wraparound to St. Louis City — a critical distinction since St. Louis City is an INDEPENDENT jurisdiction (not part of St. Louis County or any county). The County is anchored by Clayton (~16K, the seat — also the regional financial/legal center with Centene, Edward Jones, Caleres, and Enterprise Holdings headquartered there), Florissant (~50K, north county), Chesterfield (~50K, west county tech corridor), University City (~35K, home to Washington University in St. Louis), Wildwood, Kirkwood, and Webster Groves. The county has substantial Fortune 500 concentration — Anheuser-Busch, Monsanto/Bayer, Boeing Defense, Express Scripts/Cigna, Edward Jones, and Centene all operate major facilities here.

Note: St. Louis County effective property tax rates run approximately **1.40% — among the higher in Missouri**, reflecting the substantial school district, fire district, and special-district taxing structure across the county's 90+ municipalities. Combined consolidated rates run ~$7.40/$100 of assessed value (which is 19% of market value for residential property — so the effective rate against market value is ~1.40%). Reassessments occur every odd-numbered year. St. Louis County adopted the SB 190 Senior Property Tax Freeze ordinance in October 2023 — eligible owners 62+ can lock their property tax bill at the year-of-eligibility level.

Note: For relocation buyers: St. Louis County offers **the most-diverse Missouri suburban** experience — Clayton/Ladue offer ultra-affluent housing; Chesterfield is the western tech corridor; Webster Groves and Kirkwood offer historic walkable downtowns; Florissant offers affordability. Strong public schools in Ladue, Clayton, Kirkwood, Webster Groves, and Parkway districts. The trade-off vs. St. Charles County (across the Missouri River): higher tax rates, older housing stock, but more developed cultural amenities and shorter commute to downtown STL. The bi-state Greater St. Louis MSA also includes Madison and St. Clair counties on the Illinois side — easy comparison via this site's tools.

Deductions and exemptions for 2026

Missouri homeowner property tax relief operates differently than most states. The structural protection is the 19% residential assessment ratio — applied automatically (no application needed). Senior homeowners 62+ should focus on the SB 190 Senior Property Tax Freeze (county opt-in). 100% disabled veterans receive ONLY the partial Missouri Property Tax Credit Claim (MO-PTC) — Missouri does NOT provide a full vet exemption.

The 19% Residential Assessment Ratio (constitutional)

Missouri Constitution Art. X §4(b) fixes residential property at 19% of fair market value for assessment purposes. Commercial property uses 32%; agricultural property uses 12%. This is the structural protection — applied automatically with no application. The constitutional ratio means a home with $300K market value has only $57K assessed value (compared to states with 100% AR where the same home would have $300K AV against the rate).

SB 190 Senior Property Tax Freeze (county opt-in)

Missouri Senate Bill 190 (2023, modified 2024-2025) allows counties to enact a senior property tax freeze. St. Louis County HAS adopted SB 190. Eligibility: age 62+ as of December 31 of the application year; primary residence in St. Louis County; owner of record (or trust grantor); responsible for property taxes. Mechanism: base year is the year you became eligible AND submitted an application; bill is locked at the base-year amount. Exceptions (still increase): voter-approved bond indebtedness, new construction or improvements, Missouri Blind Pension Fund. Application: file with the county collector / assessor; application periods typically open December - March each year.

Missouri Property Tax Credit Claim (MO-PTC, refundable)

The MO-PTC provides a refundable credit up to $1,100/year for qualifying owners (or $750 for renters). Eligibility: seniors 65+, 100% disabled veterans (service-connected), surviving spouses of disabled vets, or 100% disabled non-vet. Income limits: $30,000 single / $34,000 married filing jointly for owners (lower for renters). File Form MO-PTC with your Missouri state income tax return by April 15. The credit is refundable — meaning you receive it even if you have no income tax liability. Disabled veterans 62+ should file BOTH MO-PTC AND apply for the SB 190 senior freeze.

Appealing your assessment

Missouri property tax appeals follow a 3-tier process. Level 1: County Board of Equalization (BOE). File a written appeal within 30 days of receiving the change of value notice (notices typically mailed late June - early July in reassessment years, which are odd-numbered). The BOE holds informal hearings — homeowners present comparable sales, recent appraisals, or condition documentation. Level 2: State Tax Commission. If denied, appeal to the State Tax Commission of Missouri within 30 days of the BOE decision. The STC is a quasi-judicial state agency that holds formal evidentiary hearings. Level 3: Circuit Court. STC decisions can be appealed to the county Circuit Court on legal/constitutional grounds. Most Missouri appeals are resolved at Level 1.

Cities and towns in St. Louis County

This guide lists 7 selected communities in or associated with St. Louis County. It is not a complete municipal directory. Local taxing districts can differ between communities and individual addresses.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside St. Louis County is subject to St. Louis County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Florissant	city	49,600
Chesterfield	city	49,500
Wildwood	city	35,400
University City	city	34,800
Kirkwood	city	27,500
Webster Groves	city	23,200
Clayton County seat	city	16,400

About city-level property tax rates: The rate breakdown and calculator on this page use a representative district around Clayton. Other cities in St. Louis County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the St. Louis County Assessor's Office before relying on any estimate.

Frequently asked questions

When are Missouri property taxes due?

Missouri property taxes are due December 31 of the tax year. St. Louis County bills are typically mailed in November. Late payments accrue interest plus penalty (typically 9% annual interest plus monthly penalty). Most Missouri homeowners pay through escrow via mortgage servicer. Some counties offer optional installment plans — contact your county collector for current options.

What is the SB 190 Senior Property Tax Freeze?

Missouri Senate Bill 190 (2023, modified 2024 and 2025) authorizes counties to enact a senior property tax freeze for owners 62 or older. The freeze locks the property tax bill at the year-of-eligibility level. St. Louis County HAS adopted SB 190. Eligibility: 62+ as of December 31; primary residence in the county; owner of record (or trust grantor); responsible for property taxes. Exceptions still increase: voter-approved bond indebtedness, new construction or improvements, Missouri Blind Pension Fund. Approximately 85 of Missouri's 114 counties + St. Louis City have adopted SB 190 — including all major metros.

How do I apply for the SB 190 senior freeze in St. Louis County?

Apply with your county collector / assessor. Application periods vary by county but typically run December - March each year. Required documents typically include: (a) proof of age (driver's license, birth certificate, or other government ID); (b) proof of ownership (deed, trust documents); (c) proof of primary residence (Missouri driver's license with property address; voter registration); (d) prior year's tax bill (establishes base year). The base year is the year you became eligible AND submitted an application. Annual renewal is typically required — file each year by the county's deadline.

Does Missouri have a full property tax exemption for 100% disabled veterans?

No — Missouri does NOT provide a full property tax exemption for 100% disabled veterans. This is unusual among states (most states offer some form of full disabled vet exemption). Missouri's primary veteran property tax relief is the Missouri Property Tax Credit Claim (MO-PTC): a refundable credit up to $1,100/year (income-tested at $30,000-$34,000 depending on filing status). Available to 100% disabled vets, surviving spouses, and seniors 65+. File Form MO-PTC with your Missouri state income tax return by April 15. Missouri's lower aggregate cost of living and SB 190 senior freeze partially offset the lack of full vet exemption — but disabled vets seeking full exemption may want to compare other states (Maryland, Virginia, Iowa, Wisconsin, Pennsylvania, etc.).

How does Missouri's reassessment cycle work?

Missouri reassesses real property every odd-numbered year (the "biennial" reassessment cycle, though "biennial" technically means every 2 years). Reassessments occurred in 2021, 2023, and 2025; the next is 2027. The 2023 cycle produced significant volatility — Jackson County's reassessment showed 30%+ valuation increases in some areas, leading to legal challenges and ongoing political fallout. Property owners can appeal to the County Board of Equalization within 30 days of receiving the change of value notice. Comparable sales evidence is the most-effective basis for appeal.

How do I appeal my Missouri assessment?

Missouri property tax appeals follow a 3-tier process. Level 1: County Board of Equalization (BOE). File appeal within 30 days of receiving the change of value notice (mailed late June - early July in reassessment years). BOE holds informal hearings — present comparable sales, recent appraisals, or condition documentation. Level 2: State Tax Commission of Missouri (STC). If denied, appeal to STC within 30 days of BOE decision. STC is a quasi-judicial state agency that holds formal evidentiary hearings. Level 3: Circuit Court. STC decisions can be appealed on legal/constitutional grounds. Most appeals are resolved at Level 1 — BOE members are often local citizens familiar with neighborhood values.

About St. Louis County

Beyond the property tax — a few things you might not know about the place.

Weird fact

St. Louis County has **90+ separate municipalities** within its borders (some sources count 88, others count 91+) — among the most-fragmented county governance structures in the United States. Residents navigate a Byzantine system where two homes a quarter-mile apart can be in entirely different cities, school districts, fire districts, and police jurisdictions. The fragmentation has been the subject of substantial reform efforts (most notably the 2019 Better Together initiative which proposed merging the City and County, ultimately defeated). Some of the smaller "cities" have populations of 12 or 14 residents — Champ, Missouri (population 12 in the 2020 Census) is among the smallest incorporated municipalities in the United States.

Hometown hero

Maya Angelou

The American poet and memoirist (1928-2014), author of I Know Why the Caged Bird Sings (1969) and Pulitzer Prize nominee for Just Give Me a Cool Drink of Water 'fore I Diiie (1971), was born in St. Louis (St. Louis City) in 1928 but spent her early years in Stamps, Arkansas with her grandmother. Angelou returned to St. Louis at age 7 — the trauma she experienced there became the central event of I Know Why the Caged Bird Sings. Angelou recited On the Pulse of Morning at President Bill Clinton's 1993 inauguration — only the second poet to perform at a presidential inauguration (after Robert Frost in 1961). Angelou was awarded the Presidential Medal of Freedom in 2010.

Biggest annual event

Fair Saint Louis + Cardinals baseball season

Fair Saint Louis (annual, July 4th weekend at Forest Park, since 1981 — formerly the VP Fair) is **one of the largest Independence Day celebrations in the United States** — drawing 750,000+ attendees over a 3-day run with concerts, an air show, and the iconic fireworks display over the Gateway Arch. The St. Louis Cardinals (MLB) home games at Busch Stadium (downtown St. Louis) draw approximately 3 million attendees per year — making the Cardinals among the highest-attendance MLB franchises and a defining cultural institution of the entire bi-state region.

Property Tax in St. Louis County