How are property tax rates determined in Missouri?

Property tax rates in Missouri are set by each taxing district (municipality, school district, park district, library, etc.) based on their annual levy (the amount of tax revenue they need). The rate is calculated by dividing the levy by the total assessed value of all property in the district.

What is the composite tax rate?

The composite tax rate is the sum of all overlapping taxing district rates that apply to a specific property. A typical property may be taxed by several overlapping districts. The composite rate determines your total tax bill when multiplied by your property's assessed value.

Why do tax rates vary within the same town?

Properties within the same municipality can have different composite rates because overlapping districts (school, park, fire, library) have different boundaries. A home in one school district may have a different rate than a home two blocks away in a different school district.

Linn, MO Property Tax Rate 2026 — Full Breakdown by District

Showing latest tax year with year-over-year changes. Full rate history available with a paid plan. View plans →

Property Tax — Tax Year 2025 (payable 2026)i

MO DOR

Composite Ratei

4.96%–5.23%-1.5%YoY

Varies by school district

Municipal Portioni

0.6871%-5%YoY13.5% of total

Effective Ratei

0.94%–0.99%

Est. Annual Taxi

$2K–$2K

Median Home Valuei

$165,800

Rate varies by school district. Your actual rate depends on which school district your property falls in.

Rate Trend — click a year to explorei

20242025

Municipal

Other Districts

Where Your Tax Dollar Goesi

$0.54 Osage County R-II School District - Operating Funds-Schools

$0.21 Osage County R-II School District - Debt Service

$0.13 City of Linn - General Revenue

$0.05 Linn FPD - General Revenue

$0.04 Osage County - Common Road District

$0.04 Osage County - General Revenue

$0.02 Osage County - Developmental Dis. Board

$0.01 City of Linn - Parks & Recreation

Estimated Tax by Home Valuei

$50K

$472–$497

$100K

$943–$994

$150K

$1,415–$1,491

$200K

$1,887–$1,987

$250K

$2,358–$2,484

$300K

$2,830–$2,981

$350K

$3,302–$3,478

Highlighted value is closest to median home value ($166K)

8 Overlapping Taxing Districtsi

Osage County R-II School District - Operating Funds-SchoolsUnit K-12

53.9%2.7500%

Osage County R-II School District - Debt ServiceUnit K-12

20.6%1.0500%

City of Linn - General Revenuei

12.6%0.6430%

Linn FPD - General Revenuei

5.2%0.2652%

Osage County - Common Road Districti

4.2%0.2134%

Osage County - General Revenuei

3.5%0.1780%

Osage County - Developmental Dis. Boardi

1.7%0.0864%

City of Linn - Parks & Recreationi

0.9%0.0441%