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County Assessor Teresa M. Houchin

Assessor Teresa Houchin
Scott County Assessor Teresa M. Houchin
P.O. Box 245, 131 S. Winchester Street
Benton, Missouri 63736
Phone: 573-545-3535 | Fax: 573-545-3536
Email: assessor@scottcountymo.com

Maps can be seen online at scottgis.countyportal.net

 

Staff
Assessor Teresa M. Houchin

Cynthia Milam, Personal Property Clerk
Barbara Bollinger, Personal Property Clerk
Pat Comstock, Personal Property Clerk
Shari Felter, Real Estate Clerk & Field
Brandon Patterson, Real Estate Clerk & Field

Denise Shelton, Real Estate Clerk
Debbie Evans, Mapper
Debbie Glastetter, Real Estate & Mapping

Office Hours:
Monday - Friday
8:00 a.m. to 4:30 p.m.
Open during the lunch hour Monday - Friday

The Assessor's Office is located on the first floor of the
Scott County Courthouse on the north end (west side). The office is open during lunch hours Monday through Friday.

 

Frequently Asked Questions


Services

The Assessor is responsible for developing and maintaining a list of all taxable properties (real and tangible personal property) and placing a fair market valuation on all the property within the boundaries of Scott County. It is this assessed valuation that provides the tax basis for determining property taxes. The very nature of the work performed in the Assessor's office requires detailed information of each property.

By state law each county is required to undergo a valuation review or reassessment every odd-numbered tax year. This keeps the information in the Assessor's office regularly updated. The Assessor uses fair, impartial and accurate market values ensuring uniform treatment of all taxpayers. The staff provides optimal service to the public and maintains trust through honest, responsible information, a shared stewardship of public records and responsibility within the framework of county government.

The Scott County Assessor is responsible for:

  • Personal Property Assessment Forms — Personal property assessment lists are mailed to county residents the first part of January which are due March first of any given year. If not returned by the March 1st deadline, a penalty of up to $100 can be added (over and above) the regular tax bill. Any person moving from one county to another is responsible for contacting the assessors in both the current and former counties.
    Note: Personal property lists are for
    1. commercial,
    2. agriculture,
    3. leased trucks, autos, equipment,
    4. personal vehicles and
    5. recreational items such as campers, boats, boat trailers, utility trailers, etc.

Only the property owned on January 1 of any given year is to be listed. Anything purchased after January 1 will go on next year's assessment list.

  • Personal Property Non-Assessment/Waiver — You may be entitled to a waiver if: you are a new resident to the state; this is the first vehicle you have ever owned (even with a cosigner); or you did not own any personal property on January 1st of the prior year. If coming from another state, you will need to provide a photocopy of out-of-state driver's license, or an out-of-state title on the vehicle, or bill with your name and address from that state. For anyone requesting a waiver, we must see your vehicle registration and identification. Please contact our office for complete details at 573-545-3535.
  • Real Estate-Mobile Homes — Owners of Mobile Home Courts List is due by February first or sooner. The list should be mailed to Denise Shelton, Real Estate Clerk.
  • Mapping Service — Mapping is the starting point of the Assessor's Office for real estate. In order for property assessment to take place, each individual property owner is given a parcel identification number and a map work index card is created with the number. Every day, the office receives deeds from the Recorder's Office and the affected parcel is updated. This information is used in the field for assessment. any questions for mapping, contact Debbie Evans at 573-545-3535.
  • Maps can be seen online at scottgis.countyportal.net
You can obtain the following information with a parcel identification number:

• Ownership and/or mailing address;
• Deed Book, page number and acquisition date;
• Lot size and acreage;
• Districts in which the parcel is located such as school, city, fire;
• Market value of land, improvements, or total;
• Assessed value;
• Building type.

Mapping/GIS Service Prices -

Fax: $5.00
Copies mailed: $2.00
Copies on site: 50¢/pg
Maps:

$5.00 to $30.00 (depending on size)

Dates of Special Interest
  • January 1 - The assessment date. All property is assessed as it exists on this date (except for Taxation upon Occupancy property).
  • March 1 - The last day to file personal property declarations without a penalty.
  • April & Early May - Notices of Real Estate Assessment are mailed.
  • Middle May - Informal hearings on assessments are held.
  • May 30 - Certificationof Tax Rolls. The Assessor turns over all values to the County Commission and taxing jurisdictions.
  • Second Monday in July - Deadline for filing appeals to the Board of Equalization.
  • Third Monday in July - Board of Equalization convenes.
  • September 30 - Deadline to file appeals to the Missouri State Tax Commission (or 30 days from the Board of Equalization's decision date).
Links of Interest

Senior Citizen "Circuit Breaker" Tax Credit

Contact Denise Shelton, Real Estate Clerk at 573-545-3535

Senior Citizen "Homestead Preservation Act"

with any questions.

Frequently Asked Questions

What are the duties of the Assessor?
The Assessor is charged with placing a fair market value on property as of the tax date for the purpose of calculating taxes. The property tax in Missouri is "ad valorem" - meaning the taxes are based on the property value. The Assessor has no jurisdiction or responsibility for taxing jurisdiction budgets or establishing the tax rate.

Who is responsible for the amount of tax on my bill?
Your tax bill is comprised of three key components:
1. Assessment authority
2. Taxing authorities
3. Collection authority
The assessment authority (Assessor's Office) is responsible for establishing the fair market value of all property within Scott County as of the tax date. This assures the tax burden is distributed fairly among those responsible for payment. The taxing authorities (school, city, fire district, etc.) establish the tax rate based on the budgetary requirements needed to appropriately fund the services provided within their jurisdiction. The collection authority (Collector's Office) is responsible for collecting the amount of tax assigned to each property owner.

What is the tax rate?
The tax rate is a levy determined by each taxing jurisdiction (school district, fire district, etc.) that will yield enough money to fund their services budgeted for that fiscal year. That levy is applied to each $100 of assessed value. These rates are to be established within statutory guidelines. The County Assessor is not responsible for establishing the tax rate for any taxing jurisdiction, on the fair market value of your property.

How are taxes calculated?
The market value of your property is multiplied by the statutory level of assessment. Residential property is assessed at 19% of market value, agricultural at 12% and commercial and all others at 32%. This assessed value is then multiplied by the tax rate (per $100) for your particular area.

How do I know if my assessment is correct?
You should first attempt to do your own calculation of what your property is worth. This can be accomplished using recent comparable sales in your area, comparing assessments of similar properties, and reviewing the replacement cost of property in your homeowners insurance (the land is usually not included in the replacement cost). Sales and assessment information is available in the Assessor's Office.

What is market value?
Simply stated, market value is the most probable price in terms of money that a property will bring in an open and competitive market. Not all sales are consumated at market value, but the intent of the Assessor is to estimate the fair market value of each property in Scott County as of tax day as required by law.

Isn't the value used by the Assessor's Office less than market value?
No. The value assigned by the Assessor's Office should represent fair market value as of January 1 of the tax year. The only properties not valued at market are agricultural properties which are valued in soil productivity grades.

How can my assessment change when I haven't done anything to my property?
General economic conditions such as interest rates, inflation rates, supply and demand, and changes in tax laws will influence the value of real estate. As property values change in the marketplace, those changes must be reflected on the assessments. The Assessor does not create the value, but rather interprets the real estate market.

How often is my value subject to change?
Missouri law requires a reevaluation or property values every two years (each odd year). The purpose of this reassessment is the equalization among taxpayers, as well as adjusting any values, to better reflect current market conditions as of the tax date. New constructionis added on an annual basis.

Will my taxes change as a result of the new assessment?
Though the value of your property affects your share of taxes, the actual amount you will pay is not established until the end of September. It will be determined by the budget needs of the taxing jurisdictions (school, city, fire districts, etc.). The taxing jurisdictions decide what services they will provide in the coming year and how much money they will need to provide those services. Once this decision is made, a tax rate is adopted that will generate the needed dollars. This rate is then applied to the individual assessed values and tax bills are generated.

If reassessment occurs every two years, why does my bill change every year?
The value of your property is subject to change every two years (excluding new construction) however, your tax rate (established by the taxing jurisdictions) is subject to change annually.

What remedies do I have, as a taxpayer, if I do not agree with the market value placed on my property by the Assessor?
There are three levels to the appeal process:
1. Informal appeals are conducted during April and May of each year to discuss the value or classification with a member of the Assessor's Office staff.
2. The Board of Equalization meets during June and July to hear disputes between the taxpayer and the Assessor and to render a decision. The deadline for appealing at this level is the third Monday in June.
3. The Missouri State Tax Commission is the next level in the appeal process. You must have appealed to the Board of Equalization in order to appeal at this level. This deadline is August 15, or 30 days following the date of the decision of the Board of Equalization.

I am a senior citizen and cannot afford to pay higher taxes. What can I do?
Unfortunately, there are only two tax credits for residents of Missouri. One is known as the senior citizen "Circuit Breaker". There are age and income requirements (or 100% disabled). Information can be obtained online at www.dor.mo.gov/tax/personal, at Mid East Area on Aging (1-800-243-6060), at Scott County Assessor's Office (573-545-3536), or through your local senior citizen center. By law, the Assessor is still responsible for valuing your property at fair market value. The other is the "Homestead Preservation Act". It also has age and income requirements (or 100% disabled). Contact the resources listed above or go online to www.dor.mo.gov/tax/personal/homestead.htm.

What do I need to change the name or remove a name from my property?
A legal document such as a quit claim or warranty deed needs to be recorded in the Recorder's Office.

How do I change the ownership names after filing a Beneficiary Deed?
You should file an Affidavit of Death containing the description of the property with the Recorder's Office.

Who should be notified of my change in mailing address?
The Assessor's Office will accept mailing address changes in person or through the mail. Send address changes to the Assessor's Office, Post Office Box 245, Benton, Missouri 63736. If you do not receive a tax bill be sure to contact the Assessor and verify the address on the tax roll.

Where do I inquire about zoning regulations?
Zoning regulations may be obtained from the city in whichthe property lies. For zoning regulations outside any city limits, contact Rita Milam, County Clerk, at 573-545-3549.

Where can I receive information about sewers, septic systems or water availability?
This information may be obtained from the city in which the property in question lies. For information about septic system regulations outside of any city limits, contact the Scott County Health Department at 573-545-3583. For information about water availability outside of any city limits, contact the appropriate water district in which the property in question lies. If the property lies outside the boundaries of any water district, contact Rita Milam, County Clerk, at 573-545-3549 for information.

How can Flood Plain or Flood Map information be obtained?
Contact Rita Milam, County Clerk, at 573-545-3549.

How do I obtain a building permit?
Building permits may be obtained from the city in which the property in question lies. For building permits outside any city limits, contact Rita Milam, County Clerk, at 573-545-3549.

How can I find out about easements?
You can check a copy of the proper subdivision plat, contact the appropriate utility office to see available information, research them in the Recorder's Office, or contact a title company to do the search.

Whom do I contact if I want to put up a fence?
Check with the city in which the property in question lies. If the property lies outside city limits, you will need to contact a surveyor to locate your property lines.
 
Scott County Mo
P.O. Box 188 :: 131 S. Winchester Street
Benton, Missouri 63736
Phone: 573-545-3549 Fax: 573-545-3540

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