Property Tax Relief Application for Tornado-Damaged Properties Now Available Via Assessor's Office

On May 30, 2025, the Board of Aldermen passed, and the Mayor signed, Board Bill #24 in which the City adopted Ch. 137.082 of the Revised Statutes of Missouri, commonly referred to as the Occupancy Law. The statute allows the Assessor's office to prorate the assessments for property that has been made "unoccupied and uninhabitable" by a natural disaster.

The statute requires the taxpayer to provide information to the Assessor's office on forms provided by the Assessor to receive the prorated tax relief. The application for this process is now available here.

The statute also requires the Board of Equalization to make determinations on all of the applications since they are occurring after July 1st. While applications for tornado damage will be received starting August 1st, the Board of Equalization will finish its work on 2025 reassessment appeals through the end of August. The Board will then start to consider the tornado damage appeals during September and applications are requested to be returned by October 1st in order to be considered before tax bills are sent at the end of the year.

The property tax relief is only available to residential property owners where property destruction has caused the property to be unoccupied and uninhabitable. The amount of proration can vary depending on how long the property is uninhabitable/unoccupied; a property that was repaired and re-occupied after 30 days will be prorated differently than a property that is totally destroyed and will not be repairable by the end of the year.  

This property tax relief does not apply to property classified as commercial or agricultural, and also does not apply to personal property (vehicles, business equipment, etc.). Residential properties that were damaged but remained occupied and habitable will not be eligible for property tax relief, but may be eligible for other assistance programs.

Additional resources for assistance for recovery from the tornado are listed here.