Property assessment is not just a mandate; it’s a fundamental aspect of governance outlined by the Missouri Constitution and the MO State Statutes (Revised). Across Missouri’s 114 counties and the City of St. Louis, our members work diligently to uphold the principles of fairness and uniformity in property assessment. While the classifications of counties may vary, the core tenets of our property assessment system remain consistent, ensuring a transparent and equitable process for all.

At the heart of this system are the dedicated county assessors, entrusted with the responsibility of meticulously tracking and valuing real estate and tangible personal property within their jurisdictions. Operating under the guiding principles of market value as defined by the Missouri Constitution, our members adhere to a system of annual assessment for personal property and biennial reassessment for real estate, as stipulated by Missouri Statutes.

In our commitment to maintaining the integrity of the assessment system, we operate under the watchful oversight of the Missouri State Tax Commission (STC). The STC ensures that uniformity prevails across all counties, fostering equity and compliance with statutory regulations. Through collaboration and shared expertise, the Missouri State Assessors’ Association stands as a beacon for a standardized and just property assessment process throughout the state.
Join us in our mission to uphold the principles of fairness, consistency, and excellence in property assessment across Missouri.