Behind on Property Taxes in Missouri?

Back Taxes in Missouri: Your Options

This page explains what happens in most Missouri counties when property taxes on land go unpaid. It covers the penalty, the county collector's tax sale on the fourth Monday in August, the one-year redemption, the shorter rules for third and later offerings, and surplus money.

Some Missouri counties use a different process, so rules vary. This page is general information, not legal or tax advice. For your own parcel, ask your county collector.

When Missouri property taxes go delinquent

Unpaid taxes become delinquent and are listed in the county's back tax book. Each delinquent tract is charged a penalty on top of the tax (RSMo 140.100). You can pay the delinquent taxes, penalty, interest and costs to the county collector at any time before the land is sold (RSMo 140.150).

The tax sale

Land with delinquent taxes is subject to sale on the fourth Monday in August each year (RSMo 140.150). The buyer gets a certificate of purchase, not the land.

If land is offered in two years in a row and no one bids enough to cover the taxes and costs, the collector sells it at the next sale to the highest bidder for at least the amount owed. That third offering has only a 90-day redemption period, and later offerings have none (RSMo 140.250).

Redemption

After a regular tax sale, the owner, a lienholder or an occupant can redeem at any time during the next year. You pay the county collector the purchase money, interest at the rate on the certificate (no more than 10 percent a year), any later taxes the buyer paid with 8 percent interest, and allowed costs such as recording, title search and notice fees (RSMo 140.340).

If you do not redeem, the buyer can apply for a collector's deed after giving the required notices. Ask the collector the exact deadline for your parcel.

Surplus money

If land sells at a tax sale for more than the taxes and costs, the collector reports the surplus and the county treasurer holds it. It goes first to lienholders of record by priority, then to the former owner. It is held for the shorter of three years or 90 days after the redemption period ends, so claim it promptly (RSMo 140.230).

Your options if you are behind

Your best choice depends on the land, the amount owed and whether a sale has already happened.

• Pay the full amount owed, with penalties, interest and costs, before the next step in the process.
• Ask the tax office whether it offers a payment plan, and get the terms in writing.
• Sell the land before the deadline. The back taxes are paid from the sale at closing.
• If the land was inherited, gather the death certificate and any will or probate papers early, because a sale needs someone with authority to sign.
• If the numbers are large or a deadline is close, talk to a real estate attorney.

Selling land with back taxes in Missouri

You can sell land with delinquent taxes before the sale, or during the redemption period after it. At closing, the title company gets a payoff from the county collector and pays it from the sale price. The buyer gets title free of the tax lien.

EasyLotBuyer buys vacant land in Missouri for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

Where to check your tax status

Your county collector has the tax bills, back tax book and redemption figures. Many collectors post their August sale lists online. The Missouri State Tax Commission oversees assessment across the state.