Seventy-Sixth Annual Report

* Effective with the 2021 (Seventy-Sixth) Annual Report some chapters have changed.

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, 2021 and January 1, 2020, respectively, of Centrally Assessed Companies and recapitulation by industry, as certified by the State Tax Commission of Missouri.

• 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, 2021, 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 2021 taxes.

• 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, 2021, for the purpose of 2021 taxes on real and tangible personal property, inclusive of Centrally Assessed Companies, for each county, respectively, and recapitulation for the State of Missouri.

• 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 2021

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