Property Taxes Explained: What We Learned After Speaking With Lincoln County Officials

LINCOLN COUNTY, Mo. — As property tax deadlines approach, confusion around assessments, bills, and payment options tends to spike. To help clarify what residents actually need to know, Lincoln CountyWatch spoke directly with officials in both the Lincoln County Collector’s Office and the Lincoln County Assessor’s Office to walk through how the process works and where misunderstandings most often occur.

One of the most important reminders from the Lincoln County Collector’s Office is the deadline.

Property taxes for the current year must be paid by December 31, 2025, to avoid interest and penalties. Partial payments are not accepted at this time.

Residents may pay:

• In person at 1 Front Street, Troy, MO 63379

• Through the drive-thru at the same location

• Online at lincolncountycollector.com

• By mail, with a critical reminder: payments mailed at the end of the year should be taken directly to a post office and hand-stamped with the current date to ensure they are recorded as received on or before December 31.

The Lincoln County Government Offices at 1 Front Street in Troy, home to multiple county departments including the Assessor and Collector, where residents can handle property tax and county business in person.

A drop box is also available on the west side of the Collector’s Office building, located at the end of the drive-thru lane.

Officials also emphasized that one of the most common misunderstandings is why someone did not receive a personal property tax bill. In many cases, this happens when the Assessor’s Office did not receive an assessment form, not because a bill was skipped or waived.

Another frequent question centers on school taxes — specifically why residents pay them even if they do not have children enrolled. Officials explained that school taxes are part of the broader tax structure approved by voters and applied countywide.

To further clarify the process, Lincoln County Assessor Kevin L. Bishop explained the distinction between the two offices:

The Assessor’s Office determines the market and assessed values of real and personal property within the county. The Collector’s Office then applies the appropriate tax rates — set by school districts, fire districts, municipalities, and other taxing entities — to calculate the final amount due.

Assessment changes follow a predictable cycle. Every odd-numbered year is a reassessment year, when sales data and ratio studies are used to ensure values align with state guidelines, typically ranging from 90 to 110 percent of market value. In even-numbered years, values generally only change if new construction, improvements, or occupancy adjustments are recorded.

If a resident believes their assessment is incorrect, officials stress that the first step should be contacting the Assessor’s Office directly. Staff can review parcel records, verify details such as land size, building age, and interior features, and determine whether a correction or field inspection is needed.

Important appeal deadlines were also highlighted:

• Informal appeals are held for a minimum of 15 days after value change notices are issued

• Board of Equalization appeals must be filed with the County Clerk’s Office by the second Monday in July

• State Tax Commission appeals must be filed by September 1

Senior relief options are available as well. Applications for the Senior Tax Relief Program are accepted March 1 through May 31 each year. If approved, credits appear on the following year’s tax bill. Officials noted that senior relief does not apply to debt service or state portions of taxes, and applications must be renewed annually.

County officials encouraged residents with questions to reach out early rather than wait until deadlines approach. Offices are located at 1 Front Street in Troy, and staff maintain an open-door policy for residents seeking clarification.

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