Personal Property Online Filing
Information on Personal Property
- Personal Property Tax Information
- Personal Property FAQ
- Instructions for Personal Property Assessment
- Personal Property Information Request Form
- Application for Tax Exempt Personal Property
- Personal Property Address/Name Change
Missouri Realtors Market Statistics
Information on Real Estate
- Value Change Notices
- Application for Tax Exempt Real Property
- Real Estate Address Change
- Missouri State Tax Commission
- Missouri State Home
- Missouri Department of Revenue
- Missouri Association of Counties
- Missouri State Assessors Association
- Collector Tax Payment Options
- Property Reassessment and Taxation Brochure
**SB 190 SENIOR CITIZEN REAL ESTATE TAX CREDIT**
- Renewal for previously approved applicants will be automatic, so long as all eligibility requirements are met (except for notarization), and no new improvements have been made on the property. If a spouse has recently become age eligible, an application is required to add them.
- First-time applications for the Senior Citizen Real Estate Tax Credit will be available March 1, 2027, at the Collector’s Office. Completed applications will be accepted until June 15, 2027 at the Collector’s Office, Room 101, in the historic Courthouse on the square in Ozark, MO. Applicants MUST be at least 62 years of age by midnight December 31 , 2026; the real estate MUST be located in Christian County and MUST be applicant’s primary residence since at least June 29, 2026; 2026 taxes MUST be paid; Personal Property Assessment MUST be completed, and all applicant signatures MUST be notarized.
Assessor
Jeremy and his staff are responsible for the valuation of all the property within the 564 square miles that comprise Christian County. There are over 42,951 parcels of real estate property and over 38,457 personal property accounts representing the entirety of the taxable property within Christian County. The total assessed value was over $2 billion for 2025.
The Assessor’s job is to place value on all taxable real and personal property, within the county as of January 1st, the assessment date set by the State Statute. All county assessors’ offices are regulated and overseen by the Missouri State Tax Commission. The assessed value, as determined by the Assessor’s office, is a percentage of the market value of the property. The assessment percentage is set by state law and determined by the classification of the property. The classification and assessment rates of real property include Agricultural 12%, Residential 19% and Commercial properties at 32%. The assessed property value is one part of the formula in determining property taxes, with the other factor being a tax rate or levy, which is determined by the various taxing entities and jurisdictions. These include thirteen separate school districts, eight road districts, ten cities, nine fire districts and nine other miscellaneous levy districts such as ambulance, senior citizens, junior college, etc.
