What is the Ohio property tax assessment ratio?

Ohio law sets taxable value at 35% of market (true) value statewide, under Ohio Revised Code §5713.03. Your county auditor must use this ratio when calculating your tax bill.

How much is the Ohio Homestead Reduction in 2026?

For tax year 2026, the general Homestead Reduction shields $29,000 of market value for qualifying owners age 65+, totally disabled, or surviving spouses age 59+ with Ohio Adjusted Gross Income under $41,000. The enhanced amount for 100% disabled veterans and surviving spouses of public-safety officers killed in the line of duty is $58,000 with no income limit. File DTE Form 105A with your county auditor.

When is the Ohio Board of Revision deadline?

Ohio's statutory Board of Revision (BOR) complaint deadline is March 31 for the prior tax year, per ORC §5715.19. Complaints are filed using DTE Form 1 with your county auditor at no cost. Late filings are rejected except in very narrow clerical-error circumstances.

How much is the Ohio real property conveyance fee?

Ohio's conveyance fee has two parts: a mandatory $1.00 per $1,000 state fee (ORC §319.54(F)(3)) and a permissive county levy of up to $3.00 per $1,000 (ORC §322.02). Most Ohio counties charge the full $4.00 per $1,000. A separate $0.50 transfer fee applies per parcel. Filed using DTE Form 100 at the auditor's office at closing.

Who qualifies for Ohio's CAUV agricultural tax break?

Ohio's Current Agricultural Use Value (CAUV) program lets actively farmed land be taxed on its agricultural value rather than its market value. Eligibility requires 10+ acres devoted exclusively to commercial agriculture, or smaller parcels with $2,500+ in gross annual income from agriculture. Apply using DTE Form 109 and renew annually with DTE 109A. Removing land from CAUV triggers recoupment of three years of saved taxes under ORC §5713.34.

Missouri Parcel Search: Property Records, Values & GIS Maps

Q: What percentage of market value is a Missouri home assessed at?

Residential real estate is generally assessed at 19 percent of true value in money. For example, a 300,000 dollar residential market value would normally produce a 57,000 dollar assessed value.

Missouri · Parcel Records · Assessment Values · GIS

Find the Missouri Parcel First, Then Use the Right Office for Values, Taxes or Deeds

Missouri does not have one public statewide parcel-search database covering every county. Real-estate records are primarily maintained locally, so the best search begins with the county assessor where the land is physically located.

The assessor is the right office for parcel identification, property characteristics, classification and assessment values. The county collector handles the actual tax bill and payment, while the recorder of deeds handles deeds and other recorded real-estate documents. Missouri’s State Tax Commission provides official directories that help you identify the correct county office.

Find Your Missouri County Assessor
See Parcel Search Steps

Missouri parcel search: choose your task

Start with the task you need to complete rather than opening several county websites at once.

Quick answer: Missouri property records are local

Parcel + valueCounty Assessor

Tax bill + receiptCounty Collector

Deed + recorded documentsRecorder of Deeds

Formal value appealBoard of Equalization → State Tax Commission

Residential assessment19% of true value in money.

Agricultural assessment12% of applicable productive or market value.

Commercial / other real estate32% of true value in money.

Reassessment cycleNew real-estate values are established in odd-numbered years.

Current cycle2026 is generally the second year of the 2025 reassessment cycle.

Tax payment deadlineMissouri property taxes are generally due by December 31.

Missouri office-routing tip: a county auditor generally is not the office that values an individual parcel. Start with the Assessor for parcel and valuation information.

How to search a Missouri parcel or property record

County systems vary widely. Some counties offer a modern GIS map with assessment data attached, while others provide a separate real-estate search and map viewer.

Confirm the physical county.A mailing city can cross jurisdictional lines. Use the property’s actual location, previous tax bill, deed or map rather than relying only on the postal city.

Open the State Tax Commission directory.Choose the Assessor directory when your goal is a parcel record, assessment value or property-data correction.

Open the county’s official website or parcel system.Look for Real Estate Search, Property Search, Parcel Search, GIS, Mapping or Assessor Records.

Use the strongest identifier available.A parcel number is usually best. Otherwise use the street address or owner name if the county portal supports it.

Confirm the result before using the value.Match the address, parcel number, owner, acreage, legal-description clues and improvement data.

Move to the correct next office.Use the Collector for tax balances, Recorder for deeds and GIS for map context.

Missouri County Office Directories

Local search trick: Missouri parcel IDs can contain dashes, periods or long digit strings. If a portal rejects the exact number printed on an older document, try the county’s displayed format or search by address first and copy the current parcel number from the live record.

Which Missouri property office should you use?

What you need	Best office	What it normally provides	Do not rely on
Parcel number, property value or classification	County Assessor	Assessment record, parcel data and valuation	Collector payment page alone
Current property-tax bill	County Collector	Amount due, payment status and receipt	Estimating the official balance from assessor value
GIS parcel map	Assessor or County GIS	Parcel geometry, aerials and map layers	Using a GIS line as a legal survey
Deed, easement or recorded document	Recorder of Deeds	Recorded instruments and document references	Treating assessor ownership as title evidence
Local assessment appeal	County Board of Equalization / County Clerk	Local administrative review	Waiting until December tax payment
Appeal after BOE	Missouri State Tax Commission	State-level review of qualifying assessment appeals	Skipping the required local stage except where law provides an exception

Major Missouri counties use different parcel-search systems

There is no uniform Missouri interface. These examples show why a statewide guide should route you to the correct county instead of pretending one search form covers the whole state.

Jurisdiction	Official resource	What you can find	Useful local detail
Jackson County	Parcel Viewer	Parcel number, address, land-use information, taxing districts, owners and property values	The viewer separates market, assessed and taxable values and also links to more detailed property information.
St. Charles County	Property Database Search	Assessment and parcel information	The County also offers a separate GIS mapping system and Collector tax database.
Clay County	Assessor Parcel Search	Parcel ID, owner, situs, map description, appraised and assessed values, and sale information	The parcel search links directly into the County’s interactive GIS map.
Boone County	Parcel Information Viewer	Owner, address, parcel number and mapped parcel location	Boone specifically warns users not to rely on mapped dimensions or features without field verification.
Greene County	Assessor	Property-search access, assessment history, mapping and appraisal information	The property system includes searches by address, real property, owner and map.
Jefferson County	GIS Data & Maps	Ownership data, parcel lines, aerial photography, floodplain, subdivisions and taxing districts	Its Property Viewer supports owner, parcel ID and property-address searches.
Platte County	Assessor	Real property, commercial property and GIS property search	The Assessor routes its property search through a GIS mapping and address system.
St. Louis County	Property Tax Inquiry	Property number, owner, address and tax-account information	St. Louis County and the independent City of St. Louis are separate jurisdictions.
City of St. Louis	Address & Property Search	Assessment values, parcel information, sales and related city property data	Do not use St. Louis County records for land located inside the independent City of St. Louis.

St. Louis is the easy place to make a jurisdiction mistake. The City of St. Louis is an independent city. Property located inside the city uses city assessment and revenue systems, not St. Louis County’s systems.

What a Missouri parcel record may show

Parcel numberThe local identifier used to connect assessment, GIS and sometimes collector records.

Situs addressThe physical property location, which can differ from the owner’s mailing address.

Owner informationThe person or entity associated with the assessment record.

Legal-description cluesSubdivision, lot, section, township, range or abbreviated deed-related information.

Land characteristicsAcreage, classification, use code and land valuation where published.

ImprovementsBuilding size, construction details and other appraisal characteristics where available.

Appraised / market valueThe assessor’s estimate of true value in money, subject to Missouri valuation rules.

Assessed valueThe percentage of applicable value on which property-tax rates are applied.

Assessment historySome county portals show prior years for comparison.

Sales or deed referencesSome systems provide transfer dates, instrument numbers or book/page references.

An assessor record is not a title report. If legal ownership, deed language, easements or liens matter, verify the recorded instruments through the county Recorder of Deeds.

How to use Missouri GIS parcel maps

GIS is especially helpful for acreage, rural land, vacant parcels and properties where the mailing address does not clearly identify the tract.

Start with the assessor record when possible.Copy the parcel number rather than trying to identify land only by its map shape.

Open the county GIS viewer.Use the parcel number, address or owner search supported by that map.

Compare the parcel to surrounding features.Roads, aerial imagery, adjoining parcels and taxing-district layers can help confirm context.

Check map disclaimers.Missouri counties routinely warn that GIS data can change and should be used as reference information.

Use a survey when a boundary matters legally.Do not settle a fence, acreage or encroachment dispute from a colored online parcel outline.

Rural parcel tip: Missouri property descriptions may use section, township and range references. Those clues can be more useful than an address when researching agricultural acreage or undeveloped land.

Missouri market value and assessed value are not the same number

The assessor first determines the applicable property value. Missouri then applies a statutory assessment percentage according to the property’s classification.

Real-estate class	Assessment percentage	$300,000 example	Important detail
Residential	19%	$57,000 assessed value	Applies to qualifying residential real property.
Agricultural / horticultural	12%	Not necessarily 12% of ordinary market value	Productive-use valuation and agricultural land grades can apply.
Commercial / all other real property	32%	$96,000 assessed value	Generally applies to real property not classified residential or agricultural.

Residential example: a home with a $300,000 true value in money would ordinarily have an assessed value of $57,000 before the applicable tax levy is applied.

Why 2026 Missouri property values usually trace back to the 2025 reassessment

Missouri operates a two-year real-estate assessment cycle. New real-estate values are established as of January 1 in odd-numbered years.

January 1, 2025Current regular reassessment valuation date for the 2025–2026 cycle.

2026For many properties, the 2025 value carries into the even-numbered year.

ExceptionNew construction and improvements can change the even-year value.

January 1, 2027Next regular odd-year reassessment date.

Personal propertyDifferent from real estate; it is valued each year.

Compare years carefullyA 2026 parcel page may show current ownership/property details while the underlying market valuation relates to the 2025 cycle.

Practical reading tip: ownership, permits or building information can update between reassessment years even when the base real-estate valuation date remains tied to the odd-numbered year.

How Missouri assessed value turns into a property-tax estimate

After the assessor determines assessed value, the applicable combined levy is applied. The levy can include multiple local taxing jurisdictions, so two similar homes can have different tax bills.

True Value in Money × Assessment Ratio = Assessed Value → Assessed Value × Levy per $100 = Estimated Tax

Residential example

Market value: $300,000
Residential assessment percentage: 19%
Assessed value: $57,000
Illustrative levy: $7.00 per $100 assessed value
$57,000 ÷ 100 × $7.00 = $3,990 illustrative property tax

$7.00 is only an example. There is no single Missouri property-tax rate. Your actual combined levy depends on the taxing jurisdictions attached to the parcel.

Need the actual tax bill? Leave the assessor system and use the Collector

The assessor determines value. The collector handles the amount billed, payment, delinquency and paid receipt.

Copy the parcel or account number from the assessor record.This reduces matching errors when you move between county systems.

Open the State Tax Commission’s Collector directory.Find the collector for the same county.

Use the county’s live tax-search system.Confirm the tax year before paying or printing a receipt.

Verify payment status.A current online balance is more useful than estimating tax from the assessment record.

Do not ignore a missing bill.Missouri generally requires property tax to be paid by December 31, and failure to receive a mailed statement does not automatically eliminate penalties.

Find a Missouri County Collector
Missouri Personal Property Tax Guide

Parcel owner information is different from a recorded deed

The owner’s name displayed by an assessor is useful for property research, but it should not be treated as conclusive evidence of legal title.

If you need…	Use…	Why
Assessment owner name	Assessor parcel record	Connects the taxpayer/property record to the assessment system.
Recorded deed	County Recorder of Deeds	Provides the actual recorded conveyance.
Book/page or instrument	Recorder document index	Identifies the recorded instrument.
Exact legal description	Recorded deed/plat	Online assessment descriptions are often abbreviated.
Exact property boundary	Recorded documents + survey	GIS parcel graphics are reference maps, not boundary surveys.

Agricultural land needs extra care when you read a Missouri parcel value

Missouri agricultural and horticultural property is assessed at 12%, but qualifying agricultural land can be valued according to productive use rather than simply applying 12% to an ordinary residential-style market estimate.

The State Tax Commission uses agricultural/horticultural land grades. Grade 1 represents the most productive land and Grade 8 the poorest. This is one reason a rural acreage record may not behave like a suburban residential parcel.

Check property classification

Check acreage

Review agricultural land grade

Separate land and improvements

Confirm productive-use treatment

Verify mixed-use classifications where present

Buying rural land? Do not project the seller’s current assessment onto a future use without checking classification, improvements and any change that could affect valuation.

Missouri property assessment appeals: what matters in October 2026

The ordinary local 2026 Board of Equalization deadline has already passed. Missouri’s general rule requires many local assessment appeals to be lodged on or before the second Monday in July, subject to applicable county procedures and extensions.

After a Board of Equalization decision, a qualifying appeal to the Missouri State Tax Commission generally must be filed by September 30 of the assessment year or within 30 days of the BOE decision, whichever is later.

Current timing matters: because it is now October 2026, the ordinary September 30 STC date has passed. A later deadline may still apply when the taxpayer is within 30 days of a BOE decision or fits a statutory exception. Do not assume either that the appeal is still open or that every possible route is closed without checking the specific decision date and property circumstances.

Special timing the State Tax Commission identifies

For personal property and certain real estate acquired after the statutory summer cutoff, the Commission identifies a December 31 filing route or a period tied to when a county official first communicated the assessment or tax amount. Read the current STC instructions before relying on that exception.

Build evidence around the valuation problem

Incorrect property factsMeasurements, permits, plans, photos or records showing the correct characteristics.

OvervaluationComparable arm’s-length sales, appraisal evidence and market-condition documentation.

Condition problemCurrent photographs, repair estimates and evidence of deferred maintenance.

Commercial propertyIncome, expense, rent and capitalization evidence where appropriate.

Missouri STC Appeal Instructions
Compare Property Tax Appeal Help

Missouri parcel-search problems and practical fixes

You cannot find a statewide parcel boxThere is no universal Missouri county parcel-search interface. Start with the State Tax Commission assessor directory.

Owner name does not workTry address or parcel number. Ownership changes may not display in every county system at the same time.

Address produces several parcelsCompare parcel number, lot, subdivision, acreage and map location before opening the value.

Vacant land has no usable street addressUse parcel number, legal-description clues, section/township/range information or GIS.

2026 value looks unchangedThat can be normal because 2026 is generally the second year of Missouri’s 2025 reassessment cycle.

Assessed value looks much lower than market valueThat is expected. Residential property is generally assessed at 19% of true value in money.

The tax bill seems higher than expectedCheck the applicable combined levy and taxing districts rather than assuming the assessor raised the value.

The GIS boundary looks wrongUse the map for research only. Verify deeds, plats and a survey when the exact boundary matters.

You searched St. Louis County but found nothingCheck whether the property is actually inside the independent City of St. Louis.

You need a paid tax receiptContact the Collector, not the Assessor.

Missouri State Tax Commission contact

State Tax Commission of Missouri

3705 Missouri Blvd., Suite 100
Jefferson City, MO 65102

Mail: P.O. Box 146, Jefferson City, MO 65102

Phone: 573-751-2414
Email: [email protected]

Taxpayer assistance

The Commission’s Office of State Ombudsman helps taxpayers with fairness, accountability and transparency questions involving the Missouri property-tax process.

Taxpayer questions: 573-526-8259

For an individual parcel’s characteristics or local value, contact the county Assessor first.

Continue your Missouri property research

Missouri county property records

Use the county-by-county office router for assessor, collector, recorder, GIS and appeal resources.

Missouri Property Records & Tax Search by County

Missouri personal property tax

Use this when the real question involves vehicles, annual declarations, bills, receipts or non-assessment waivers.

Missouri Personal Property Tax

Assessment appeal help

Compare DIY appeals, evidence services and representation before hiring a company.

Property Tax Assessment Appeal Companies

Missouri parcel search FAQs

1. Is there one statewide Missouri parcel search?

No. Missouri real-estate parcel and assessment records are primarily maintained by county assessors, with the independent City of St. Louis using its own city system. The Missouri State Tax Commission provides official assessor directories to help locate the correct office.

2. Which Missouri office should I use to find a property value?

Use the county Assessor. The Assessor establishes real-estate values, classifications and assessed values. The Collector handles the tax bill and payment rather than determining the property’s market value.

3. What percentage of market value is a Missouri home assessed at?

Residential real estate is generally assessed at 19% of true value in money. For example, a $300,000 residential market value would normally produce a $57,000 assessed value.

4. Why is my 2026 Missouri real-estate value the same as 2025?

Missouri establishes new real-estate values in odd-numbered years. The value established for 2025 generally continues into 2026 unless circumstances such as new construction or improvements require an adjustment.

5. How do I find a Missouri GIS parcel map?

Start with the county Assessor’s official website. Many counties provide an integrated parcel map or a separate county GIS viewer. Search by parcel number, address or owner using the options provided by that county.

6. Can a Missouri GIS parcel map prove my legal boundary?

No. County GIS and assessment maps are useful research tools but should not be treated as legal surveys. Use recorded deeds and plats and obtain a professional survey when exact boundaries matter.

7. Where do I find the actual Missouri property-tax bill?

Use the county Collector for the current bill, payment status, delinquent balance and receipt. The Assessor record shows value information but is not the official current payoff amount.

8. What is the assessment percentage for Missouri commercial property?

Commercial and other qualifying real property is generally assessed at 32% of true value in money. Agricultural or horticultural property generally uses a 12% ratio applied under agricultural valuation rules.

9. How do I appeal a Missouri property assessment?

Assessment disputes generally begin with the local county process and Board of Equalization. A qualifying appeal can then proceed to the Missouri State Tax Commission. Local appeals are generally due by the second Monday in July, while the STC’s general deadline is September 30 or 30 days after the Board of Equalization decision, whichever is later.

10. Are St. Louis City and St. Louis County property records the same?

No. The City of St. Louis is an independent city and has its own property-search and assessment system. Property located in St. Louis County must be searched through St. Louis County’s systems.

Official Missouri property resources

Missouri State Tax Commission Directories — official assessor, county clerk and county collector directories.
Missouri State Tax Commission Definitions — appraised value, assessed value and agricultural valuation terminology.
File an Appeal — State Tax Commission appeal requirements, deadlines and online filing route.
State Tax Commission Contact — statewide office contact information.
Jackson County Parcel Viewer — official parcel, valuation and GIS resource.
St. Charles County Property Database — official assessment search.
Clay County Assessor Parcel Search — parcel, owner, assessment and sale information.
Boone County Parcel Information Viewer — parcel search and GIS mapping.
City of St. Louis Address & Property Search — city parcel and assessment information.

Independent information notice: CountyAuditors.org is not the Missouri State Tax Commission or a Missouri county Assessor, Collector, Recorder of Deeds or Board of Equalization. Property records, ownership information, values, tax rates, balances, office procedures and appeal deadlines can change. Verify important information with the responsible government office before paying taxes, filing an appeal, purchasing property or relying on a parcel boundary.

Khushboo Bobade

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.

Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

County tier

Your effective rate (%)

Market (appraised) value ($)

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Exemption type

Home market value ($)

County effective rate (%)

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Current annual property tax ($)

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Sale / consideration price ($)

County fee rate

Number of parcels

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Market value of farmland ($)

CAUV value (from auditor) ($)

County effective rate (%)

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Convert from

Value

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Parcel / APN / PIN

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Taxable value (from tax bill) ($)

Likely market value ($)

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Current annual tax ($)

Likely value reduction

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Filing deadline (default March 31)

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.