Tax Entities & Rates

Property tax rates are set each year by local taxing jurisdictions within the limits set by the Missouri Constitution and laws. Rates are based on the revenues that had been permitted for the prior year with an allowance for growth based on the rate of inflation. Projected revenue needs for the current taxable year are divided by assessed valuation of the taxing jurisdiction with values from new construction and improvements, and any increments in personal property valuation, held aside. The resulting tax rate becomes the permitted rate for the year if it falls within the ceiling permitted that local government.

Taxes are levied against property based on the rates as permitted by voters, collected by the collector and then distributed back to the taxing entities. In other words, the Cole County Collector bills and collects property taxes on behalf of the taxing entities within the county.

The graph above is sorted from least to the greatest. Run your cursor over the graph to see tax levies assessed by authorized taxing jurisdictions in Cole County. The graph does not include the rural fire districts which all county residents, except those residing in the City of Jefferson,* must add to their total tax levy. Jefferson City residents pay for fire protection as part of their city levy. All other residents of Cole County must add the levy of one of the rural fire district listed in the chart below to determine their total tax levy.

Rural Fire Chart

Authorized Taxing Jurisdictions in Cole County
The Cole County Collector of Revenue does not assess or levy taxes. The Collector is, however, required by state law to use all legal means to collect taxes levied by duly authorized taxing jurisdictions within Cole County. The following is a list of Authorized Taxing Jurisdictions in Cole County:

Authorized Rates & Levies in Cole County
The following table contains information and rates set by authorized taxing jurisdictions:
School District School Levy City City Levy Combined County Levy Total Levy Surcharge Commercial Total Levy Commercial
R-5 School District 3.6500 Eugene
0.6655 4.3155 0.5800 4.8955
R-5 School District 3.6500 Henley
0.6655 4.3155 0.5800 4.8955
R-2 School District 3.6600 St. Thomas
0.6655 4.3255 0.5800 4.9055
R-2 School District 3.6600 Wardsville
0.6655 4.3255 0.5800 4.9055
Jefferson City School District 3.6928 JC School District Rural
0.6655 4.3583 0.5800 4.9383
Jefferson City School District 3.6928 St. Martins
0.6655 4.3583 0.5800 4.9383
R-2 School District 3.6600 Taos 0.2766 0.6655 4.6021 0.5800 5.1821
R-1 School District 4.1351 R-1 School District Rural
0.6655 4.8006 0.5800 5.3806
Jefferson City School District 3.6928 Jefferson City 0.5561 0.6655 4.9390 0.5800 5.4944
Jefferson City School District 3.6928 Centertown 0.7500 0.6655 5.1083 0.5800 5.6883
C-1 School District 4.6510 Jamestown
0.6655 5.3165 0.5800 5.8965
R-1 School District 4.1351 Lohman 0.6055 0.6655 5.4061 0.5800 5.9861
R-1 School District 4.1351 Russellville 0.7828 0.6655 5.5834 0.5800 6.1634
* All Cole County residents except residents of the City of Jefferson must add a rural fire district levy to the totals listed in the table above.