Scott County Assessor Carla Essner
P.O. Box 245, 131 S. Winchester Street, Room 131
Benton, Missouri 63736
Phone: 573-545-3535 | Fax: 573-545-3536
Real Estate Email: email@example.com
Personal Property Email: firstname.lastname@example.org
Maps can be seen online at scottgis.countyportal.net
GIS Information Statute (under downloadable PDF'S)
Carla Essner, Assessor
Cynthia Milam, Personal Property Clerk
Elizbeth Mothershead, Personal Property Clerk
Katherine Smith, Personal Property Clerk
Real Estate Clerk & Field
Brandon Patterson, Real Estate Clerk & Field
Denise Shelton, Real Estate Clerk
Tammy Seyer, Real Estate Clerk
Debbie Evans, Mapper
Heather Pierce-Cutright, Real Estate & Mapping
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 (Room 131 & 127) .
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:
Note: Personal property lists are for
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.
You can obtain the following information with a parcel identification number:
Ownership and/or mailing address;
Mapping/GIS Service Prices -
Copies mailed: $2.00
Copies on site: 50¢/pg
Maps: $5.00 to $30.00 (depending on size)
Dates of Special Interest
Process to Appeal the decision of the local Board of Equalization
We encourage all taxpayers who wish to appeal the decision of the local Board of Equalization to file their 2020 Complaint for Review and supporting documentation via email only.
However, taxpayers who do not have access to email still can file their 2020 Complaint for Review via U.S. Mail.
For additional information and detailed instructions, please visit the website at https//stc.mo.gov/file-an-appeal/.
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.
Your tax bill is comprised of three key components:
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
There are three levels to the appeal process:
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.
A legal document such as a quit claim or warranty deed needs to be recorded in the Recorder's Office.
You should file an Affidavit of Death containing the description of the property with the Recorder's Office.
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.
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.
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.
Contact Rita Milam, County Clerk, at 573-545-3549.
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.
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.
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.