State Tax Laws > Property Taxes > Missouri (Summary)

Tax Type: Flat tax and Yield tax

Description: $3.00 per acre (assessed value for 25 years) and $1.00 per acre if enrolled prior to 1974 and a 6% yield taxv

Law: State Forestry Law Sec. 254.010-300

Objective: Encouragement of forestry and prevention of fires

Forest Tax Program Requirements

Min/Max Acreage: 20

Min. Stocking Growth: N/A

Forest Management Plan: Forest management plan must be approved by conservation commission.

Duration of Enrollment: 25 years

Penalties for Use Change: Department of Revenue sums the Grant payments made to county in lieu of taxes plus 5% interest to be paid by landowner

Program Administration

State: Conservation commission administers program and establishes rules, Department of Revenue maintains file of applicant certification

County Tax Assessor and Commissioner: Maintains file of applicant certification

University: N/A

Landowner: N/A

For a more in depth discussion of Missouri property taxes click here!