Cole County Collector > Collector's Office EmailPrint
Tax Entities and Rates
Property tax rates are set each year by local taxing jurisdictions within the limits set by the Missouri Constitution and laws. Rates are based on the revenues that had been permitted for the prior year with an allowance for growth based on the rate of inflation. Projected revenue needs for the current taxable year are divided by assessed valuation of the taxing jurisdiction with values from new construction and improvements, and any increments in personal property valuation, held aside. The resulting tax rate becomes the permitted rate for the year if it falls within the ceiling permitted that local government.
Taxes are levied against property based on the rates as permitted by voters, collected by the collector and then distributed back to the taxing entities. In other words, the Cole County Collector bills and collects property taxes on behalf of the taxing entities within the county.
The graph above
is sorted from least to the greatest. Run your cursor over the graph to see
tax levies assessed by authorized taxing jurisdictions in Cole County. The graph does not include the
rural fire districts which all county residents, except those residing in the City of Jefferson*, must add to
their total tax levy. Jefferson City residents pay for fire protection as part of their city levy. All other residents of Cole County must add the levy of one of the rural fire district listed in the chart below to determine their total tax levy.
Authorized Taxing Jurisdictions in Cole County
The Cole County Collector of Revenue does not assess or levy taxes. The Collector is, however, required by state law to use all legal means to collect taxes levied by duly authorized taxing jurisdictions within Cole County. The following
is a list of Authorized Taxing Jurisdictions in Cole County:
The State of Missouri
Cole County
Missouri River Regional Library
City of Jefferson
Russellville
Lohman
Toas
Centertown
Jefferson City Public Schools
Cole County R-1 School District
Cole County R-2 School District
Cole County R-5 School District
CD-1 School District
Cole County Fire District
California Rural Fire District
Russellville-Lohman Fire District
Regional West Fire District
Osage Fire District
Authorized Rates & Levies in Cole County
The following table contains information and rates set by authorized taxing jurisdictions:
School District
School Levy
City
City Levy
Combined County Levy
Total Levy
Surcharge Commercial
Total Levy Commercial
R-5 School District
3.6500
Eugene
0.7018
4.3518
0.5800
4.9318
R-5 School District
3.6500
Henley
0.7018
4.3518
0.5800
4.9318
R-2 School District
3.6600
St. Thomas
0.7018
4.3618
0.5800
4.9418
R-2 School District
3.6600
Wardsville
0.7018
4.3618
0.5800
4.9418
Jefferson City School District
3.6770
JC School District Rural
0.7018
4.3788
0.5800
4.9588
Jefferson City School District
3.6770
St. Martins
0.7018
4.3788
0.5800
4.9588
C-1 School District
3.7713
Jamestown
0.7018
4.4731
0.5800
5.0531
R-2 School District
3.6600
Taos
0.2709
0.7018
4.6327
0.5800
5.2127
R-1 School District
4.1153
R-1 School District Rural
0.7018
4.8171
0.5800
5.3971
Jefferson City School District
3.6770
Jefferson City
0.5561
0.7018
4.9349
0.5800
5.5149
Jefferson City School District
3.6770
Centertown
0.7470
0.7018
5.1258
0.5800
5.7058
R-1 School District
4.1153
Lohman
0.6192
0.7018
5.4363
0.5800
6.0163
R-1 School District
4.1153
Russellville
0.7466
0.7018
5.5637
0.5800
6.1437
* All Cole County residents except residents of the City of Jefferson must add a rural fire district levy to the totals listed in the table above.
