Frequently Asked Questions

The authority for penalties for the failure to return an assessment list is found in RSMo 137.345. Penalties are listed and range from $15 to $105, depending on the total assessed value of the property. The statutes provide the assessor with very limited discretion to waive penalties. It used to be that few penalties were ever applied and lists were commonly filed late. To force compliance, the statutes were changed in the early 1990's. The new rules for compliance on returning lists were much stricter and tougher in consequence, resulting in a dramatic increase in compliance ever since. The assessor has attempted all forms of public awareness to remind property owners to return their lists on time, however we seem to have about the same number year after year that are turned in late. We continue to use all available resources to remind property owners to turn in their assessment lists on time.

A permit fee of $400 will apply at the time the permit is turned in. We cannot accept any incomplete applications. Please call 573-636-2181 for more information.

Media inquiries can be emailed to covid19media@colecounty.org.

The Public Administrator is an elected official who is assigned custodial and administrative responsibility for the estates of deceased persons and the persons and estates of minors and incapacitated or disabled persons when there is no legal guardian or conservator or when no one competent to assume such duties is known or can be found.

Please see the functions of the Public Administrator on our home page for detailed information.

Details can be found on our Guardian/Conservator Appointment Process webpage.

Visit the public administrator Responsibilities webpage to get more details.

•    First, don’t panic! The best thing you can do to help your pet from becoming lost is with pet identification. You can do this by having a microchip or even as simple as a collar and a tag. This is just as important for indoor cats as it is for outdoor animals. Remember, with microchips you MUST complete the chip registration that comes with your animal and chip. This information is vital for reuniting you with your pet. 

•    Next, network with your neighbors. Lost animals usually do not stray too far from home.

•    Use social media. There are several local lost and found groups that post about lost animals in our community. The platforms include Facebook and Nextdoor.com.

•    Make sure to contact the Jefferson City Animal Shelter as soon as you know the pet is lost. The shelter can take a lost report over the phone. It is a great idea to drop off a picture of your lost pet at the shelter.

•    First, it’s important to not assume the animal has been abandoned. Just because an animal may be fearful or skinny, doesn’t necessarily mean it has been dumped. We are learning that pets are more likely to be reunited with their owners if they remain in where they are. Most animals who look to be stray have simply wandered too far. Studies show those pets who have been reunited are found less than .5 miles from home.

•    Check for a collar. If the animal has a rabies tag, call the vet associated with that tag. If the vet is closed, call the afterhours number or wait for the vet to open.

•    If the animal does not have a collar and tag, start by checking with your neighbors, social media or Nextdoor.com. Again, chances are good that the animal lives near by and someone is looking for him or her.

•    If no luck finding the owner, contact the Jefferson City Animal Shelter to file a found report.  If you cannot hold on to the pet, please call the animal shelter before dropping off the pet. The Jefferson City Animal Shelter opens at Noon Monday through Friday.

•    Talk to your neighbor. They may not be aware that their dog’s barking is a problem. Dogs bark for many reasons. At times their needs aren’t being met, maybe they are alerting to new faces or cars in the area, or they excited about other animals in the area. What neighborly action can you do to help?

•    If the barking becomes excessive, a peace disturbance may be filed against the owner of such an animal if you, as the complainant, are willing to appear and testify in court as a victim.  As with any noise complaint, barking dog complaints must be handled by the Cole County Sheriff’s Department deputies. If the complaint is unwilling to appear in court, we are unable to pursue.

•    There is not a leash law that covers the entire county. Urban Service Areas, such as Westview Heights, and county municipalities may be subject to leash laws. Please review the county or specific municipality ordinances for more information.

•    Yes. Dog, cats and ferrets are required to maintain current rabies vaccinations.

•    Animal neglect occurs when an animal's owner fails to provide adequate care. 

•    Animal abandonment occurs when an animal is knowingly left in a place without provisions for its care.

How do I report an animal abuse or neglect? 

•    All bites should be reported. The victim and the animal's owner should immediately report any animal bite or scratch to the Cole County Animal Control Officer by calling (573) 634-9160. If it is known that the animal is not current on rabies vaccinations, the bite should be reported by the victim to the Cole County Health Department by calling (573) 636-2181. Please do not rely on hospital staff to relay this information. Too much information is better than not enough.

•    The Cole County Animal Control Officer does not remove wild animals such as squirrels, raccoons or opossums from underneath porches, on rooftops, inside attics or unfinished basements. To locate a company that specializes in this, look up pest control services in the Yellow Pages or on the Internet.

•    If it is just one bat, try to confine it to one room of the house and call Cole County Animal Control at (573) 634-9160.

•    Cole County Animal Control does not have jurisdiction over wild animals in their natural habitat. If the animal is outdoors, it is considered to be in its natural habitat. If you or your pet has had contact with a high-risk wild animal (raccoon, fox, skunk, bat, or coyote) please contact the Missouri Department of Conservation.

•    Calls are processed in the order received with priority given to calls that meet specific emergency criteria, such as dog bites. Emergency calls are handled first.

•    Emergency calls after hours consist of animal bites, injured stray animals, loose livestock, or any call where the well-being of a citizen, or an animal, is at high risk.

•    Please call 9-1-1.

Yes. The program is voluntary. You will need to submit an initial base year application along with supporting documentation to the Collector’s office. Eligible taxpayers will need to submit a renewal application for subsequent tax years to continue receiving eligible credits. All applications must be signed.

For eligible taxpayers that submit an initial base year application in 2025, any eligible credit amount would be applied to the real estate tax statement if it increases in the following years. Keep in mind that these are credits that will be applied to your tax statement, not refunds of taxes paid. The tax credits are not retroactive. The base year application determines when tax credits will be applied.

1. A resident of Cole County, Missouri who is sixty-two (62) years of age or older before January 1 of the Initial Credit Year;
2. An owner of record of a Homestead or had legal or equitable interest in such property as evidenced by a written instrument; and
3. Liable for payment of real property taxes on said Homestead.

The Eligible Credit Amount is the difference between the Eligible Taxpayer’s real property tax liability on the taxpayer’s Homestead for a given tax year (with exception to Section 4 of ordinance) and the property tax liability on the said Homestead in the year that the taxpayer became an Eligible Taxpayer.

A Homestead is the real estate property occupied by an Eligible Taxpayer as their primary residence. Mobile homes that are assessed as personal property (homes not permanently attached to a parcel of land) are not considered real estate property for purposes of the homestead definition.

No. Eligible Taxpayers shall only claim one (1) primary residence statewide as their Homestead. Eligible taxpayers cannot claim credits on rental properties. If you own a duplex or a parcel of land with multiple structures that serve as dwelling units, you can only claim a credit on the portion that serves as your primary residence.

The Initial Credit Year is the year that a taxpayer became an Eligible Taxpayer, which shall be no earlier than January 1, 2025.

Applications can be accessed online by downloading our printable Senior Real Estate Tax Relief Application or in person at the Cole County Collector’s Office. All applications, including renewals, must be signed. Completed applications along with required supporting documents are to be submitted to the Collector’s office before the annual due date. The deadline for those Eligible Taxpayers applying for the Initial Credit Year 2025 will be July 31, 2025 to establish 2025 as the initial base year. The deadline for all subsequent years will be July 31 of each year.

The Collector’s office intends to notify applicants by mail that their application has been approved or denied. Completed applications will be reviewed by the Collector’s office, the Clerk’s office and the Assessor’s office. Please be patient with us as we implement this new program. Please allow for up to 30 days for your application to be reviewed and notifications to be sent. If additional information is needed to process the application, the Collector’s office will first attempt to contact the applicant by the phone number provided. Incomplete applications that are not cured by the deadline, or applications received after the deadline to submit will be denied for that year.

Yes. The deadline for those Eligible Taxpayers applying for Initial Credit Year 2025 will be June 30, 2025 to establish 2025 as the initial base year. The deadline for all subsequent years will be June 30 of each year. The Collector’s office intends to mail renewal notices that must be completed and returned in order to continue in the program. Failure to complete the annual renewal process by the deadline will result in termination of the program, and eligible taxpayers will need to submit a new application establishing a new base year for the program.

1. Proof of Residency showing the address of the homestead being claimed (include one of the following)
   1. A copy of the applicant's driver's license
   2. A copy of the applicant's voter registration card
   3.  A copy of a Missouri State issued ID (such as a nondriver ID)
2. Proof of Age for the Applicant (include one of the following)
   1. A copy of the applicant's driver's license
   2.  A copy of the applicant's birth certificate
   3. A copy of the applicant's passport
3. Proof of Ownership (include one of the following)

A copy of the real property tax bill and/or receipt showing the address of the homestead and the name of the Eligible Taxpayer as being the one responsible for said taxes.  Additional documents may be requested by the Collector’s Office in situations that require further verification, such as, a deed recorded in the recorder’s office, trust agreement, operating agreement, Power of Attorney, etc.

No. The tax relief program does not freeze your real estate taxes or the assessed value of your home. Countywide reassessments will continue to happen every odd-numbered year. Your real estate tax liability may increase incrementally based upon changes in certain taxes which are exempt from the program, such as the State of Missouri Blind Pension Fund and voter-approved bond indebtedness levies. Your taxes may also increase due to any new construction or improvements that would cause an increase in valuation of the overall claimed homestead, or if your homestead is annexed into a taxing jurisdiction that was not included on your tax bill in the initial credit year.

Any tax credit will be noted on the annual real estate tax statement sent by the Cole County Collector. You will be responsible for paying the remaining amount of taxes due on the statement. The tax bills are due upon receipt and the last day to pay without late charges is December 31 each year.

The Collector’s office will notify any escrow company that requests the annual tax information for parcels that they service. This tax information will include the amount of taxes due less any applied credit. As always, it is the taxpayer’s responsibility to make sure the taxes are paid timely by their escrow company.

Yes. You can continue to be enrolled in the real estate installment plan for taxes on your primary residence.

Only one homeowner needs to meet the age requirement for the household to claim the tax credit. Please note that the tax credits cannot be transferred to another individual that does not meet the definition of an eligible taxpayer.

The eligible credit is based on the primary residence as indicated on the application. The tax credits do not transfer to another homestead or to the new property owner. If you meet the criteria for an eligible taxpayer, you will need to complete the application process for the new homestead.

The 2027 countywide reassessment is a legally required review of all real property values in Cole County to ensure fairness, accuracy, and equal treatment among comparable properties.

Beginning the work early allows time for inspections, market analysis, and communication with property owners so that values are accurate and no one is surprised when final assessments are set in 2027.

The purpose is equalization—ensuring comparable properties are valued in a fair & equitable manner.

No. This reassessment is routine process to ensure all properties are valued fairly and accurately. The Assessor’s Office does not set tax rates or collect taxes. 

A property’s value may increase if it is not aligned with current market conditions.  The reassessment ensures all properties reflect their actual market value based on comparable sales, ensuring uniformity.

If a property’s assessed value is projected to increase by more than 15% (excluding new construction), Missouri law requires a physical exterior inspection and written notice to the property owner.

Physical exterior inspections take place at some point after 30-days from the date of the Impact Notice

Exterior inspections are required. 

Property owners may request an interior inspection if their value is increasing 15% or more.

Yes. A written notice will be mailed to the last known address on file with the Assessor’s Office, using prior-year ownership and mailing records, as required by Missouri law.

The notice will include:

• An estimated 2027 appraised value

• Information about the required physical inspection

• Instructions for requesting an interior inspection

Property owners are responsible for ensuring their mailing address is current. Notices are sent to the last known address on file.

I Need to Change of Address

Not necessarily. Property value and taxes are not the same.

Tax rates are set by local taxing authorities, including:

• School districts

• Cities

• Fire districts

• Other jurisdictions

The Hancock Amendment is a Missouri constitutional provision that requires taxing authorities to roll back levy rates when assessed values rise significantly.

It prevents taxing districts from receiving a windfall simply because property values increase.

Yes. The Assessor is meeting with school boards and other taxing authorities to explain the reassessment process and reinforce levy rollback requirements.

By ensuring that comparable properties are assessed consistently across neighborhoods, property types, and taxing districts.

No. Equalization is applied countywide.

To ensure fair & equitable market values.

Final assessed values will not be set until early 2027, after all required inspections are completed and the reassessment is finalized in accordance with Missouri law.

Yes. Information regarding informal reviews and appeal rights is as follows: 

Informal Hearing/Appeal From

Fairness. Transparency. Equitable treatment for every property owner.