Property tax foreclosure in Missouri

The property tax process in Missouri, step by step

1. Taxes become delinquent

   January 1

   Real estate taxes still unpaid on January 1 are delinquent, and the collector starts adding penalty and interest. The penalty is up to 18 percent of each year's delinquency, but no more than 2 percent a month if you pay before the land is sold. In many counties the collector must mail your tax statement, including any past due amount, at least 30 days before the delinquent date.

   RSMo §§ 140.010, 140.100, 139.100, 52.230

2. Mailed notice and published list

   Before the August sale

   The collector must mail you a first class notice before your property is advertised, plus a certified letter if the assessed value is over $1,000. The list of delinquent land is printed in a local newspaper once a week for three weeks, with the last notice at least 15 days before the sale. You can stop the sale by paying the taxes, penalty, interest and costs to the county collector at any time before the property is sold.

   RSMo §§ 140.150, 140.170

3. Collector's tax sale

   Fourth Monday in August

   The collector auctions the right to the tax lien, in person at or near the courthouse or online. The winning bidder gets a certificate of purchase, not a deed, and you still own the home while you can redeem. Missouri law says these tax sales cannot create a personal judgment against you for the taxes.

   RSMo §§ 140.150, 140.170, 140.190, 140.640

4. Redeem your home

   At least 1 year after a first or second offering sale; 90 days after a third offering sale

   You have an absolute right to redeem for one year after the sale, and you can still redeem after that until the buyer actually gets the deed. To redeem, you pay the county collector the purchase money, costs, interest of up to 10 percent a year (none on any part of the bid above the taxes and costs), and any later taxes the buyer paid plus 8 percent. If land went unsold at two yearly sales, a third offering sale has only a 90 day redemption period, and sales after that have none.

   RSMo §§ 140.340, 140.250, 140.405

5. Buyer's notice and collector's deed

   Notice at least 90 days before the deed; deed within 18 months of the sale

   Before getting a deed, the buyer must order a title search and send you, and any recorded lienholder, notice of your right to redeem by first class and certified mail at least 90 days ahead. A buyer who skips these steps, or does not get the deed recorded within 18 months of the sale, loses its rights. Once the collector's deed is issued, it gives the buyer full ownership and cuts off your right to redeem.

   RSMo §§ 140.405, 140.410, 140.420

6. Surplus after a tax sale

   Claim within 90 days after the redemption period ends

   If the bid is more than the taxes and costs, the collector pays the extra into the county treasury. It goes first to recorded lienholders by priority and then to the former owner, but only after you file a written claim with the county commission within 90 days after the redemption period ends. Money no one claims within 3 years goes to the county school fund; Missouri has not changed this rule since Tyler v. Hennepin County (2023), so claim promptly. In opted-in counties, the court holds leftover sheriff's sale money, and unclaimed funds go to the taxing authorities after 2 years.

   RSMo §§ 140.230, 141.580

7. Relief that can help

   Apply each year

   The Missouri Property Tax Credit gives certain seniors and 100 percent disabled people a credit of up to $1,100 for homeowners, based on taxes paid and household income. Counties may also adopt a freeze that stops tax increases on the primary home of residents 62 and older, so ask your county if it has one.

   RSMo § 137.1050

Common questions in Missouri