How Jackson County property tax is calculated
Missouri assesses homes at 19% of their market value as of January 1 of each odd year; the county reassessed in 2025 and uses the same value for 2026 except for new construction. The tax is the assessed value, minus any exempted value, divided by 100 and multiplied by the total levy of your tax code.[1][2]
Tax = (Market value × 19% − exempted value) ÷ 100 × levy
The Collection Department's own example: a $110,000 home is assessed at $20,900; after $11,400 of exempted value, $9,500 ÷ 100 × 7.8368 = $744.50.[2] With no exemption, a $250,000 Kansas City home is assessed at $47,500 and owes $4,069.75, an effective rate of 1.63%; the Kansas City Public Schools levy alone is $2,646 of it.[4]
Jackson County property tax rates by tax code
Each tax code is a combination of school district, city, library and fire district. Kansas City alone spans several school districts, so two Kansas City homes can pay different totals: 7.7955 in the Center 58 district and 9.1330 in Raytown C-2, against 8.5679 in Kansas City Public Schools.[4]
| Taxing unit | Rate | Tax year | Exemptions it applies to |
|---|---|---|---|
| Kansas City Public Schools (District 33) | $5.5699 per $100 | 2026 | — |
| City of Kansas City | $1.5485 per $100 | 2026 | — |
| Jackson County | $0.507 per $100 | 2026 | — |
| Kansas City Public Library | $0.502 per $100 | 2026 | — |
| Metropolitan Community College (junior college) | $0.1822 per $100 | 2026 | — |
| Jackson County Community Mental Health Fund | $0.1018 per $100 | 2026 | — |
| Jackson County Board of Services for the Developmentally Disabled ('handicapped workshop') | $0.0765 per $100 | 2026 | — |
| Jackson County Senior Services Fund (new for 2026) | $0.05 per $100 | 2026 | — |
| State of Missouri (blind pension) | $0.03 per $100 | 2026 | — |
| Total | $8.5679 per $100 | 8.5679% of taxable value |
| Taxing unit | Rate | Tax year | Exemptions it applies to |
|---|---|---|---|
| Independence School District 30 | $5.5009 per $100 | 2026 | — |
| City of Independence | $0.6643 per $100 | 2026 | — |
| Jackson County | $0.507 per $100 | 2026 | — |
| Mid-Continent Public Library | $0.317 per $100 | 2026 | — |
| Metropolitan Community College | $0.1822 per $100 | 2026 | — |
| Community Mental Health Fund | $0.1018 per $100 | 2026 | — |
| Developmental Disabilities board | $0.0765 per $100 | 2026 | — |
| Senior Services Fund | $0.05 per $100 | 2026 | — |
| State blind pension | $0.03 per $100 | 2026 | — |
| Total | $7.4297 per $100 | 7.4297% of taxable value |
| Taxing unit | Rate | Tax year | Exemptions it applies to |
|---|---|---|---|
| Lee's Summit R-7 School District | $5.3708 per $100 | 2026 | — |
| City of Lee's Summit | $1.3075 per $100 | 2026 | — |
| Jackson County | $0.507 per $100 | 2026 | — |
| Mid-Continent Public Library | $0.317 per $100 | 2026 | — |
| Metropolitan Community College | $0.1822 per $100 | 2026 | — |
| Community Mental Health Fund | $0.1018 per $100 | 2026 | — |
| Developmental Disabilities board | $0.0765 per $100 | 2026 | — |
| Senior Services Fund | $0.05 per $100 | 2026 | — |
| State blind pension | $0.03 per $100 | 2026 | — |
| Total | $7.9428 per $100 | 7.9428% of taxable value |
| Taxing unit | Rate | Tax year | Exemptions it applies to |
|---|---|---|---|
| Blue Springs R-IV School District | $5.2514 per $100 | 2026 | — |
| Central Jackson County Fire Protection District | $1.2302 per $100 | 2026 | — |
| City of Blue Springs | $0.5865 per $100 | 2026 | — |
| Jackson County | $0.507 per $100 | 2026 | — |
| Mid-Continent Public Library | $0.317 per $100 | 2026 | — |
| Metropolitan Community College | $0.1822 per $100 | 2026 | — |
| Community Mental Health Fund | $0.1018 per $100 | 2026 | — |
| Developmental Disabilities board | $0.0765 per $100 | 2026 | — |
| Senior Services Fund | $0.05 per $100 | 2026 | — |
| State blind pension | $0.03 per $100 | 2026 | — |
| Total | $8.3326 per $100 | 8.3326% of taxable value |
For 2026 the county added a new Senior Services Fund levy of 0.0500 while its own levy fell from 0.5556 to 0.5070; Lee's Summit R-7 rose from 4.7391 to 5.3708 and Kansas City Public Schools from 5.4699 to 5.5699.[5][4][17]
| City | Market value | Assessed (19%) | Levy | Tax |
|---|---|---|---|---|
| Kansas City | $250,000 | $47,500 | 8.5679 | $4,070 |
| Independence | $200,000 | $38,000 | 7.4297 | $2,823 |
| Lee's Summit | $400,000 | $76,000 | 7.9428 | $6,037 |
| Blue Springs | $300,000 | $57,000 | 8.3326 | $4,750 |
Jackson County personal property tax
Missouri also taxes cars, trucks, boats, trailers and other personal property you own on January 1, at 33 1/3% of value; vehicles are valued from the trade-in value in the October guide the State Tax Commission picks. The same district levies apply, billed with real estate and due December 31.[1][10]
| Tax code | Levy per $100 | Assessed value | Tax |
|---|---|---|---|
| Kansas City (code 001) | 8.5679 | $6,666 | $571.14 |
| Independence (code 009) | 6.7654 | $6,666 | $450.98 |
| Lee's Summit (code 049) | 7.9428 | $6,666 | $529.47 |
| Blue Springs (code 042) | 8.3326 | $6,666 | $555.45 |
The City of Independence levies nothing on personal property, so a car there is taxed at 6.7654 against 7.4297 for a house.[18][4] The tax is not prorated: you owe the full year for anything you owned on January 1, even if you sold it or left Missouri.[10]
- Declare by March 1. Return the assessment list the county mails in January; a late list costs $15 to $105 depending on the assessed value.[8][3]
- Keep the receipt for your plates. The Missouri DOR needs a paid personal property tax receipt, or a statement of non-assessment for new residents and first vehicles, to renew license plates; two-year plates need two years of receipts.[19][10]
Jackson County property tax due date
Real estate and personal property taxes are due December 31; a USPS postmark by December 31 counts. Bills are mailed in November, and interest, penalties and fees start on January 1.[3][2]
- January 1 (real property revalued in odd years) — Assessment date (real and personal property)
- March 1 (Jackson mails declaration postcards in January and March; late penalty applies if not returned before May 1) — Personal property declaration (assessment list) due ($15 (assessed value up to $1,000) rising $10 per $1,000 to $105 ($9,001 and above))
- May 1 – July 13, 2026 (second Monday in July) — BOE appeal window
- November (2025 bills available November 3, 2025; mailing ended by December 12). Contact the Collector if no bill by December 8 (December 1 on the RE/PP pages). — Tax bills mailed
- December 31 (USPS postmark by December 31 counts; online payments close 11:40 p.m. December 31) — Real estate and personal property taxes due (Interest, penalties and fees accrue on the first of each month from January 1 on any unpaid balance; the Collector does not waive them. Delinquent land is charged a penalty of 18% of each year's delinquency, not more than 2% per month if redeemed before sale (RSMo 140.100); delinquent land is sold at the annual tax sale, usually in August.)
Single due date (December 31); partial payments are accepted but the unpaid balance accrues interest, penalties and fees. Senior Citizen Quad Payment Program: residents 62+ (by December 31 of the tax year) can pay the residential real estate bill in 4 equal installments without interest or penalty (owner-occupied, not trust-owned, no delinquent prior taxes, not paid through a mortgage escrow). Online fees: $2.00 per transaction plus $1.25 e-check or 2.75% card.[3] Dates for other counties are on property tax due dates.
Senior property tax freeze and credits
Homeowners 62 and older can join the Senior Property Tax Credit Program, which freezes the real property tax on the home at the amount for the year of approval: any later increase comes back as a credit on the next bill. It covers ad valorem tax only, and no income limit is stated.[6][7]
| Exemption | Amount | Who qualifies |
|---|---|---|
| Senior Property Tax Credit Program (tax freeze, age 62+) | Credit equal to the increase in the homestead's real property tax over the tax in the year of approval (base year); credit appears on the following year's bill. Covers ad valorem (A/V principal) taxes only – special assessments, CIDs/TDDs and energy districts are still due in full. No annual renewal; periodic audits. A new home needs a new application. | Jackson County resident, 62 or older (by December 31 of the application year), owner of record or holder of a legal/equitable interest, liable for the real property tax, occupies the home as only primary residence; no income limit stated Online, by email (SeniorApplication@jacksongov.org), mail or in person. The county page says applications submitted before December 31 are considered for the current tax year (another paragraph on the same page says August 31). |
Missouri's Property Tax Credit (MO-PTC) adds up to $1,100 a year for qualifying seniors and 100% disabled owners, claimed on the state return.[14] For the disputed 2023 reassessment the county is giving homeowners a 15% cap on the increase as a credit spread over the 2026, 2027 and 2028 bills, not a refund check.[20] Other counties' programs are on property tax exemptions for seniors.
How to appeal your Jackson County assessment
For 2026 the Board of Equalization took appeals from May 1 through July 13, 2026, online only; the next full reassessment is in 2027.[9][1]
- Ask the Assessment Department for an informal review; a value you agree on before October billing appears on the bill.[3]
- File with the Board of Equalization through its online portal with your evidence: an appraisal by a certified appraiser, a closing statement or repair estimates. Value is judged as of January 1.[9]
- If the Board's decision does not settle it, appeal to the Missouri State Tax Commission; you have at least 30 days after the Board's final decision.[13]
- Pay by December 31 anyway: refunds after a lower value are automatic, and paying under protest is not required.[3]
Before you file, the free property tax assessment appeal calculator turns comparable sales into a fair-value estimate (an estimate, not an appraisal, and not legal advice).
What Jackson County homeowners typically pay
Census figures for 2024 put the median property tax paid by Jackson County homeowners at $2,797 on a median home value of $252,400, an effective rate of about 1.11%.[15][16]
Missouri's effective rate is compared with other states on property tax rates by state.
Common mistakes
- Charging the levy on market value. The levy is per $100 of assessed value, 19% of market value: 8.5679 on a $250,000 home is charged on $47,500.
- Using one Kansas City rate. Your school district sets most of the levy; the tax code is on your bill.
- Skipping the personal property list. Without the paid receipt you cannot renew your plates. Compare other counties from the property tax calculator.
Frequently asked questions
What is the property tax rate in Jackson County, Missouri?
The 2026 levy is 8.5679 per $100 of assessed value in Kansas City (code 001), 7.4297 in Independence, 7.9428 in Lee's Summit and 8.3326 in Blue Springs, on 19% of market value.
How much is property tax on a $300,000 house in Kansas City?
About $4,884 for 2026 in tax code 001: $300,000 × 19% = $57,000 assessed, ÷ 100 × 8.5679.
How is Jackson County personal property tax calculated?
33 1/3% of the vehicle's trade-in value on January 1, divided by 100, times your tax code's personal property levy. A $20,000 car in Kansas City owes about $571 for 2026.
When are Jackson County property taxes due?
December 31 for both real estate and personal property; interest and penalties start January 1.
Sources
- RSMo 137.115 – Real and personal property assessment (effective Jan 1, 2026)
- Real Estate Property Tax
- Frequently Asked Questions Related to Property Tax Bills 2025
- 2026 Real Estate Tax Levy Schedule
- Tax Levy Rates by agency, 2024 / estimated 2025 / 2025 / 2026
- Senior Property Tax Credit Program
- RSMo 137.1050 – Homestead property tax credit, persons 62 or older (effective Aug 28, 2025)
- RSMo 137.280 – Failure to deliver personal property list, penalty
- Board of Equalization Appeals (2026 filing deadline)
- Personal Property Tax
- RSMo 140.100 – Penalty against delinquent lands
- Board of Equalization
- RSMo 138.430 – Right to appeal to the State Tax Commission
- Property Tax Credit (MO-PTC)
- Table B25103: Mortgage Status by Median Real Estate Taxes Paid (American Community Survey 2024 1-year)
- Table B25077: Median Value (Dollars), owner-occupied housing units (American Community Survey 2024 1-year)
- 2025 Real Estate Tax Levy Schedule
- 2026 Personal Property Tax Levy Schedule
- Vehicle Licensing
- FAQ Sheet – Residential Property Tax Assessment Process (2023 assessment credit)