Missouri State Assessors' Association
The Missouri State Assessors' Association has members from jurisdictions across the state. Property assessment in Missouri is required by the Missouri Constitution and the MO State Statutes (Revised). Property assessment is required in all of Missouri's 114 counties and additionally the City of St. Louis. There are different classifications of counties in Missouri, and different rules can apply in different class counties, however the basics of the property assessment system are the same in all locales.
Generally speaking, the role of the county assessor is to keep track and value all of the real estate and tangible personal property in their county. Property valuations are based on market value per the Missouri Constitution and the system of annual assessment on personal property and biennial (every two years) assessment (a.k.a. reassessment) on real estate is per Missouri Statutes.
The assessment system is under the oversight of the Missouri State Tax Commission (STC) to ensure that all counties are uniform and equitable across the state and that statutory compliance is upheld.