Assessment Calendar

Date Activity

January 1

Property valuation date for all real and personal property.

March 1

Personal Property assessment lists due to assessor's office; note statutory penalties if lists are returned late.

May 31

All assessors must have completed their real estate and personal property assessment rolls, and turn them over to the county clerk. (actual date varies depending on the county's classification).

May/June/ July

Local boards of equalization meet to hear valuation appeals by taxpayers, beginning the third Monday in May, first Monday in June, or second Monday in July, depending on the county's classification.

August/September

Appeals from the board of equalization may be made to the State Tax Commission. They must be made: In first class counties and St. Louis City , by August 15 th or 30 days after the board of equalization decision, whichever is later; In all other counties, by September 30 or 30 days after the board of equalization decision, whichever is later. An appeal must be made to the board of equalization, with an adverse ruling, before the State Tax Commission may hear the appeal.

September 1

Tax rates must be set and certified to the county clerk by Sept. 1 for all political subdivisions (taxing entities), except the county levy which must be set and certified by September 20.

November/December

Tax bills are prepared and sent to taxpayers by the county collector.

December 31

Taxpayers have until December 31 to pay current taxes, after which they become delinquent.