Report No. 2011-118
December 2011
Complete Report
Review of the 2011 Property Tax Rates
Background
Section 137.073, RSMo, requires the State Auditor's office to annually review the local property tax rates of all taxing authorities in the state to determine whether taxing authorities levied taxes in accordance with Missouri law and adjusted property tax rates to keep property reassessments from affecting revenue.
Results
We reviewed 4,854 property tax rates for 2,816 taxing authorities. The following taxing authorities levied tax rates greater than the tax rate certified, resulting in excess taxes levied of $495,742: City of Kinloch (commercial); City of Pagedale (residential); Elmwood Park Street Light District (residential, commercial and personal property); Kinloch Fire Protection District (residential); Pattonville R-III School District (personal property); and Village of Velda Village Hills (commercial). In accordance with Section 137.073.6(2), RSMo, we referred the six non-compliant taxing authorities to the Missouri Attorney General's office.
Additional Comments
The State Auditor's office has no authority to determine or review individual tax assessments. All individual tax assessments matters are the responsibility of the county assessor and board of equalization. Appeals to the state on tax assessment matters are handled by the Missouri State Tax Commission.
Because of the limited objective of this review, no overall rating is provided.
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
Not applicable.
*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:
Excellent:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
Good:
The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.
Fair:
The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management's immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.
Poor:
The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management's immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
