Commercial Aircraft and Centrally Assessed Railroad and Utility Companies Certification Reports

Certifications by Tax Year

2025 Original Assessment Timeline

Certifications by:  Company
Certifications by:  County

Taxing Jurisdictions by County

Missouri State Tax Commission Taxing Jurisdictions by County

2025-Taxing-Jurisdictions-by-County

2025-School-District-Taxing-Jurisdictions-by-County

2025 FAA COUNTY AIRCRAFT LIST

2025 CAOBO MO Situs Report

Assistance

Contact the Original Assessment Section at 573-751-2414 or OriginalAssessment@stc.mo.gov for assistance.

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The Missouri State Tax Commission (Commission) is responsible for the valuation and assessment of the distributable commercial real and personal property of Centrally Assessed Railroad and Utility Companies (CARUC), the distributable personal property of Commercial Aircraft Owned by Airlines (CAOBA), the personal property of Commercial Aircraft Owned by Others (CAOBO) and Centrally Assessed Private Car Companies (CAPCC) in Missouri.

For these state assessed entities, the Aggregate Statement of Taxable Property is used by the Commission to determine the fair market value of the property as of January 1 of the taxable year.