property taxes are levied annually and due upon
receipt of the tax bill, but no later than
December 31 each year. The US postmark
determines the timeliness of payment.
An in house metered date will not be
The Collector's Office mails tax
bills during November. If a tax bill is not received
by the end of November, contact the collector's
office at (816) 380-8377. Failure to
receive a tax bill does not relieve the obligation
to pay taxes and applicable late fees.
Taxes not paid in full on or before December 31
will accrue penalties and fees which can be as high
as 25% during the first year of delinquency.
Taxes are a lien with the tax liability on real
estate remaining with the property. When the
ownership changes, the new owner is liable for any
unpaid property taxes.
Tax bills are sent to the mailing address in the
tax file as of the date the bill is printed.
Property is subject to be sold at
public auction for back taxes if the real estate
taxes remain unpaid. The
tax certificate sale is held annually on the
fourth Monday in August at 10:00 A.M at the
Courthouse; 102 E. Wall Harrisonville, MO.
Taxes are levied against real property based on
the maximum rates as determined by voters, collected
by the collector and then distributed back to the
Methods of Payment
Mailed payments must be US
postmarked no later than December 31. Payments
postmarked after that date will be assessed late
penalties. The entire amount due must be paid before
a receipt is issued.
Please see the
Payment page for detailed
information about paying taxes in
Determination of Taxes
The amount of real estate
property taxes imposed is determined by two factors:
The assessed value of their
taxable property set by the local assessor; and
The tax rate established by
the governing bodies of local taxing entities where
the property is located.
Assessed value is a
percentage of the market value as determined by the
assessor's office. In order to calculate the
assessed value, multiply the market value (or
appraised value) by the appropriate assessment rate
for the type of property.
- Residential Property 19%
- Commercial Property 32%
- Agricultural Property 12%
Setting Tax Rates
are set each year by local taxing entities within
the limits allowed under the constitution and state
New Purchaser/Seller Information
The new owner/buyer has the
responsibility for paying the total tax bill by
Generally, taxes are prorated
between the buyer and seller. If this is being done,
a proportionate amount of the estimated tax amount
is credited to the buyer at the time of sale based
on the number of months/days the seller owned the
property during the tax year.
No money is paid to the
Collector for taxes at the time of sale.
You will have real estate
property taxes to pay each year you own the
If you do NOT receive a real
estate tax statement from the Cass County Collector
by December 10, contact the Collector's Office.
Taxes are levied annually and
due upon receipt. After December 31, late charges
Real estate closing on or after October
The tax bill may be generated in the previous
owner's (seller's) name and mailed to his/her
mailing address unless the purchaser advises the
Cass County Collector's or Assessor's office of the
If you are the
of property during the tax year and receive a tax
bill on the property you sold, please notify the
collector's office of the name and address of the
new owner so a bill can be sent to them timely.
Important Tax Payment Facts
Property is subject to be sold at public auction for
back taxes if the real estate taxes remain unpaid
after March 1 of the following year.
Tax bills are sent to
the mailing address in the tax file as of date the
bill is printed.
If you receive a bill that your
is to pay, please forward the bill to them for