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City Of Salem

Tax Rates

State Property and Sales Taxes are the lowest in a three-state area and some of the lowest in the nation. Dent County and the City of Salem property taxes are below state averages.

2010 Sales Tax and Property Tax Rates

SALEM AND DENT COUNTY, MISSOURI

Sales Tax  Rate:  City of Salem  .06725*
Sales Tax Rate: Dent County (outside the City of Salem) .05225*

*(The State of Mo receives .04225 of these taxes, the county receives .01, and the City of Salem receives .015)

Property Tax Rates are given per $100 of assessed value*.

COUNTY

  • Dent County property tax rate ranges from $3.78 to $4.46 per $100 of assessed value for residential property.
  • If commercial, the surcharge rate of $1.21 is added, making the rate for businesses between $4.99 and $5.93 per $100 of assessed values (see different school and fire district levies).

COUNTY AND CITY COMBINED

  • The City of Salem property tax rate is 0.9058 per $100 of assessed value.  When added to the county rate this makes the total tax rate $4.68 per $100 of assessed value for residential property. 
  • If commercial, the surcharge rate of $1.21 is added, making the rate for businesses $5.89 per $100 of assessed value (see different school and fire district levies).

The State of Missouri’s average total property tax rate is about $5.87 per $100 valuation.  The average rate in the State of Missouri for total commercial/industrial real property is about $6.89 per $100 valuation.

*Missouri law sets the assessment ratio for personal property at one-third of true value throughout the state.  Real properties (land and buildings) classified as commercial and industrial, are assessed at 32%; residential, 19%; and agricultural, 12% of true or fair market value.  The local property tax rate is an aggregate of school, city, county, and state levies expressed in tax per $100 assessed valuation.  Commercial and industrial real property is assessed an additional county surcharge designed to replace revenues lost by the tax exemption of business inventories. 

Examples of Property Taxes...

Dent County
(outside city limits)

$3.78 to $4.46 per
$100 of Assessed Value
School Levy Ranges 2.7500 2.7500 3.4300
Fire District Ranges 0.2210 0.3169 0.2210
County & State 0.8048 0.8048 0.8048
County Ranges (outside city limits) 3.7758 3.8717 4.4558
Commercial Surcharge 1.2100 1.2100 1.2100
Total (if commercial property) 4.9858 5.0817 5.6658
       
Dent County inside the City of Salem $4.67 to $5.35 per $100 of Assessed Value
School Levy Ranges 2.7500 2,7500  
Fire District -Dent Co 0.2210 0.2210  
County & State 0.8048 0.8048  
City 0.9058 0.9058  
Totals (County & City) 4.6816 4.6816  
Commercial Surcharge   1.2100  
Total (if commercial property)   5.8916  

(You must select the appropriate school and fire district to determine the actual rate. See table at top right.)

Itemized Tax Rates 2010
Dent County  
STATE 0.0300
COUNTY REVENUE 0.0350
HEALTH CENTER 0.0932
ROAD & BRIDGE 0.2550
HOSPITAL* 0.1950
Dent Co Disabilities 0.1500
Sr. Citizens Services 0.0466
SUBTOTAL COUNTY 0.8048
   
Fire Districts  
DENT COUNTY FIRE 0.2273
QUAD COUNTY FIRE 0.3279
TIMBER COMM. FIRE 0.3000
ROLLA FIRE 0.2297
Ambulance  
Reynolds Co Ambulance 0.1351

*Hospital – Salem Memorial Hospital District provides ambulance service

   
School Districts Levy
R-1 3.0304
R-2 2.7500
R-3 2.7500
R-4 2.7500
R-80 2.7500
Rolla 3.1697
C-4 2.7500
Bunker R-3 - 61 2.7500
   
City of Salem  
City of Salem Library 0.2818
City of Salem 0.6240
SUBTOTAL- SALEM 0.9058
   
City of Bunker 0.5793
   
Commercial Surcharge  
Dent County 1.2100

To calculate your tax rate using the above table, begin with the County Subtotal of 0.8048, then add the appropriate Fire District rate if applicable, add the Reynolds Co. Ambulance Rate if applicable, add the rate for the applicable School District, and if within the Salem city limits add 0.9058, or if within Bunker city limits add 0.5793.

If a commercial property, add commercial surcharge of 1.2100.

The tables at left show examples of tax rates, depending on location.

Special thanks to The Salem News for the generous use of many of the photos in this website.

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