Seventy-Eighth Annual Report

Title Page, Certification and Letter of Transmittal

Recommendations

CHAPTER I:     History, Nature, and Functions

CHAPTER II:    Original Assessment & Appellate Functions 

CHAPTER III:   County Valuations Prior to the County Boards of Equalization 

CHAPTER IV:   Property Valuations 

CHAPTER V:    Statistical Tables of Assessed Values

TABLE I – Year over year assessed values as of January 1, 2023 and January 1, 2022, respectively, of Centrally Assessed Companies and recapitulation by industry, as certified by the State Tax Commission of Missouri. Total values may not sum due to rounding.  Assessed valuations are as of December 31, 2023.

• Electric Companies, Fluid Pipeline Companies, Natural Gas Pipeline Companies, Railroad Companies, Telecommunications (Fiber) Companies, Telecommunications (ILEC) Companies, Telecommunications (Cable) Companies, Commercial Aircraft Owned By Airlines (CAOBA), Commercial Aircraft Owned By Others (CAOBO),  Centrally Assessed Private Car Companies (CAPCC), and Recapitulation of Assessed Values of Centrally Assessed Companies 

 

TABLE II – Assessed values of Centrally Assessed Companies owning property in the State of Missouri on January 1, 2023, as certified by the State Tax Commission of Missouri acting as a Board of Equalization, is hereby apportioned to the respective counties and St. Louis City in accordance with the following tables of apportionment for the purpose of 2023 taxes. Total values may not sum due to rounding.  Assessed valuations are as of December 31, 2023.

• Electric Companies, Fluid Pipeline Companies, Natural Gas Pipeline Companies, Railroad Companies, Telecommunications (Fiber) Companies, Telecommunications (ILEC) Companies, Telecommunications (Cable) Companies, Commercial Aircraft Owned By Airlines (CAOBA), Commercial Aircraft Owned By Others (CAOBO), and   Centrally Assessed Private Car Companies (CAPCC) 

TABLE III – Total assessed valuations on January 1, 2023, for the purpose of 2023 taxes on real and tangible personal property, inclusive of Centrally Assessed Companies, for each county, respectively, and recapitulation for the State of Missouri. Total values may not sum due to rounding.  Assessed valuations are as of December 31, 2023.

• Total Assessed Valuations by County and Recapitulation for the State of Missouri

CHAPTER VI:   Public Utility Hearings

CHAPTER VII:  Commission Rules – Title 12 

CHAPTER VIII:  Tax Appeals Disposition

• List by Appeal Number 
• Summary of Appeal Disposition

CHAPTER IX:  Decisions and Orders of the State Tax Commission of Missouri in 2023

• Index of Decisions and Orders
• Summary by Issue of Decisions and Orders

CHAPTER X: Budget Summary 

Full Annual Report (for printing)