- Personal Property Ownership Records
- Real Estate Ownership Records for Taxing Purposes
The Assessor’s Office is open during the lunch hour for your convenience.
100 N Main Street
Poplar Bluff, MO 63901
Real Estate FAQ’s
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?
Reassessed values of real estate are placed on the tax rolls by the assessor in odd-numbered years. Personal property is assessed every year.
3. What happens in the even years when property is not reassessed?
For most real estate owners, nothing happens in the even years. However, if new construction and improvements have taken place, the property’s market value is adjusted to reflect the added value of the new construction. The total value is based upon the market conditions as of January first of the preceding year.
For example, if your house was valued by the assessor at $50,000 as of January 1 of the previous year, and you added a bedroom in June of the previous year, the increase in value would be added for the current tax year. If the house with the new bedroom would have been worth $60,000 on January 1 of the current tax year, your market value for current tax year would be $60,000.
4. Is all property taxed?
No, not all property is taxed. Exempt real estate includes property owned by governments, property used as non-profit cemeteries, exclusively for religious worship, for schools and colleges, and for purely charitable purposes.
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 or 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 the taxpayer is being taxed fairly and is taxed the same as other comparable property.
6. Who is responsible for reassessing property?
The county assessor is primarily responsible for assessing property within the county. However, the assessor’s work is subject to review by the County Board of Equalization and the State Tax Commission. The State Tax Commission is the state agency charged with general supervision of assessors and with enforcing property tax laws.
7. What are the assessor's qualifications?
Assessors are trained in all aspects of the assessment process including determining value using the income approach, cost approach, and comparable sales approach. Assessors must participate in approved continuing education courses to remain certified with the State Tax Commission.
8. 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 to purchase it but who is not forced to do so.
9. 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. The percentages are:
– Agricultural – 12%
– Commercial and all other – 32%
– Real estate residential – 19%
As an example, a residence with a market value of $50,000 would be assessed at 19%, which would place its assessed value at $9,500.
10. How are the real estate classifications determined?
Missouri statutes define the 3 subclasses of real estate. For more information, see the Real Estate Classifications page.
11. How does the assessor value my real property?
A number of methods are used. The assessor’s staff looks at new construction that has taken place, sales prices of comparable property located nearby, the condition of your property, and any other factors that can help place an accurate value on the property. For more information on the techniques available, see our Assessment Techniques page.
12. Will all property values change due to reassessment?
All values are likely to change, but not all will change to the same extent. Market values increase more in some neighborhoods than in others. A major purpose of reassessment is to make sure that the new values reflect all changes that have occurred.
13. If no improvements have been made to my property, why should the assessed value increase?
Over time, market value changes even if no improvements are made to the property. Many people sell their homes for much more than they paid for them years earlier. The statutes require that property be periodically reassessed to maintain realistic market values and treat all taxpayers fairly.
14. Will I be notified if there is an increase in my assessment?
The assessor is required by the statues to notify the owner of record of any increase in valuation of real property.
15. What if I disagree with my assessment?
If you do not agree with your assessment, there are 3 steps you can take in the appeal process. For more information, see the Assessment Appeals page.
16. How does reassessment affect my taxes?
It depends. An increase in assessed value does not necessarily equate to an increase in property taxes. Your taxes are calculated by multiplying your assessed value times the combined levies of the taxing entities which levy a tax on the particular property. If levies increase, taxes may increase even if assessed value remains unchanged or decreases. 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 example. Another is a voluntary reduction voted by the governing body.
Tax levies are normally set during September. That means when you receive a notice that your assessment has been increased, it is too early to be able to calculate how the change in assessed value will affect your taxes. You will not know until the rates have been set by all of the local governments that tax your property.
This information is designed to explain the reassessment process in Missouri. It is based on the laws in effect at the time it was written. Nothing here gives anyone any greater rights than they would have by law. If the laws change, the facts and procedures mentioned may also change.
If you do not agree with your assessment, there are 3 steps you can take in the appeal process. Remember that an assessment is based on current market value and our objective here is to establish the correct market value of the property.
Stating that property taxes are too high is not relevant testimony. You should determine what you believe to be the value of your property and gather and present evidence that supports that value. Such evidence could include:
- Oral testimony of someone who has done a recent appraisal of your property
- Recent sale of your property
- Board of Equalization
If not satisfied after the informal meeting, you should fill out the Butler County Board of Equalization Assessment Appeal Form. This form must be returned to the Butler County Assessor postmarked by June 15th. The board will hear evidence from the assessor and you regarding the value of the property which is the subject of the appeal.
State Tax Commission
You have a right to appeal the decision of the board of equalization to the State Tax Commission by September 30th or 30 days after the final action of the board of equalization, whichever is later.
For more information regarding appeals contact the Missouri State Tax Commission.
Homestead Preservation Act
The Homestead Preservation Credit Program (HPC) is set to expire on August 28, 2010. Appropriations were not allocated to fund the program during the recent 2010 legislative session. Therefore, there will not be a 2010 Homestead Preservation Credit for 2011.
Taxpayers who submitted a 2009 HPC application and were approved will receive a letter from the Department of Revenue in August 2010. This letter will explain the credit that will be reflected on your 2010 Cass County real estate tax bill that you will receive in mid-November.
Visit the site for more information regarding the Homestead Preservation Credit Program.
Missouri Property Tax Credit Program
- You may qualify for a refund if you or your spouse meet 1 of the following qualifications:
Claimant or spouse must be 65 years of age or older on or before the last day of the calendar year and a resident of Missouri for the entire year
- Claimant or spouse is a veteran of any branch of the armed forces of the United States or this state and is 100% disabled as a result of such service
- Claimant or spouse is 100% disabled
- Claimant has reached age 60 on or before the last day of the calendar year and is receiving surviving spouse social security benefits.
In addition, your total household income, including social security benefits, must follow the guidelines below.
Tax Years 2008-2009
Certain individuals are eligible to claim up to $750 if they pay rent or $1,100 if they pay real estate tax on the home they own and occupy. If you rent from a facility that does not pay property taxes, you are not eligible for a property tax credit.
- Renters/Part Year Owners
- If single, your total household income must be $27,500 or less
- If married filing combined, your total household income must be $29,500 or less
- Owned and Occupied Your Home the Entire Year
- If single, your total household income must be $30,000 or less.
- If married filing combined, your total household income must be $34500 or less.
Tax Years 2006-2007
Certain individuals are eligible to claim up to $750 if they pay rent or pay real estate tax on the home they own and occupy.
- Total household income must be $25,000 or less if filing single or $27,000 if married filing combined.
- A 2006 claim must be filed by April 15, 2010, or a refund will not be issued.
- Filing early (before April) ensures a quicker refund.
Frequently asked questions and answers can also be found by visiting the Missouri Department of Revenue website.
Personal Property FAQ’s
1. When are property tax bills mailed out?
Typically, property tax statements are mailed on November 1 of each year. Property tax bills are mailed to the owner of record (as of January 1). If a deed change occurs after the 1st of the year, a tax bill is mailed to the new owner of the property as a courtesy.
New owners should contact their title company or review their closing statement to determine who is responsible for paying the taxes. Payment of property tax depends on when the property is transferred.
2. What time of year are property taxes due?
Taxes are due and payable the 1st of November and may be paid through December 31 of the same year without penalty and interest.
3. What happens if I miss the tax payment deadline?
From the 1st day of each month beginning January 1, interest and penalty is added to the amount due.
4.What time period do my annual taxes cover?
Current year taxes become payable when statements are sent out, and they are for the calendar period of January 1 through December 31 of the current year.
5. Where can my tax bill be paid in person?
The Collector’s Office is on the 1st floor of the Butler County Courthouse located at 100 North Main Street, Poplar Bluff, Missouri. Our office hours are 8 a.m. to 4 p.m., Monday through Friday.
6. Does my mortgage company get a copy of my tax bill mailed to them?
Yes, if the mortgage company requests a copy of your tax bill, they will get one. If the mortgage company didn’t request a copy, then a statement will be mailed to the property owner and it’s the owner’s responsibility to forward tax bills to their mortgage company.
7. Is there a charge for reviewing information about my property?
For an individual property, there is no charge for reviewing tax information.
8. Is my property information viewable by other people?
Any individual or company is allowed to review this information. Property tax information is public record.
9. Where can I find information about the assessed value of my property?
The county assessor is responsible for the appraisal and assessment of property. You may contact the county assessor’s office at 573-686-8084.
10. How are the county assessor's office and the collector's office related?
The County Assessor is responsible for the appraisal and assessment of property, according to state law. The Collector’s Office is responsible for billing and collection of taxes based on assessments. The collector has no authority over the amount of assessment, nor can she be involved in the appraisal process.