State Summary

• Tax Collection Method: Liens
• Tax Collection Entity: Collector of Revenue
• Property/Tax Records Administrator: Assessor
• Taxes Due: December 31
• Taxes Delinquent: January 1
• Tax Sale Date/Period: 4th Monday in August
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: Collector of Revenue
• Primary Bidding Type: Premium
• Redemption Period: 2 years
• Redemption Interest Rate/Flat Penalty: 10% simple interest per annum
• Over-the-Counter Sales Opportunities: Tax liens are not sold over the counter, but tax liens that are "struck off" to the county after the end of the redemption period are sold over the counter as county-held tax deeds.

Missouri is considered a tax lien state, but tax deeds are also sold in the state. If a tax lien certificate is not sold at two consecutive tax lien sales, then it is sold as a tax deed at the third annual sale. Tax deeds are also sold over-the-counter. Out-of-state investors must use a county resident to act as their representative in a tax certificate sale. Some counties prohibit out-of-state investors entirely.

Missouri County Reference