Behind on Property Taxes in Boone County, MO: The Tax Sale Timeline

If your real estate taxes are behind in Columbia, Missouri, the Boone County tax sale follows a fixed yearly calendar. Bills are due December 31. Unpaid taxes turn delinquent on January 1. Delinquent parcels then go to the collector's sale on the fourth Monday in August, which fell on August 24, 2026 (Boone County Collector, Delinquent Tax Certificate Sale page, read October 2026).

This guide is the Boone County version: the collector's own rules, the dates, what the purchaser actually gets, redemption, and what back taxes mean when you sell. For the statewide picture, including the other two Missouri tax sale systems, see our Missouri property tax sale guide.

What happens to Boone County delinquent property taxes after December 31?

Boone County real estate taxes still unpaid on January 1 become delinquent, and the collector must then enforce the state's lien on the land (RSMo 140.010). The lien attaches to the parcel, not to you personally. It stays with the land until the taxes, penalty, interest, and costs are paid.

The Boone County Collector mails bills in November. Bills are due on receipt and no later than December 31, and "the postmark determines the timeliness of payment" (Boone County Collector, Real Estate Tax page, read October 2026). If no bill arrives by the second week of December, the office asks you to call (573) 886-4285. A missing bill does not cancel the tax or the late fees.

The March 1 line

The collector's Real Estate Tax page sets a second marker. It says a parcel is subject to sale for back taxes if the real estate taxes remain unpaid after March 1 of the following year. That gives a 2026 bill this path: due December 31, 2026, delinquent January 1, 2027, and subject to sale once March 1, 2027 passes unpaid.

Missouri also adds a penalty to each year's delinquency. For land paid off before a sale, that penalty cannot exceed 2% a month (RSMo 140.100). The collector adds interest and the costs of the sale on top.

The installment plan is for current bills

The collector offers a monthly installment plan for real estate taxes. The Real Estate Tax page says "Current bills for property MUST be paid to enroll." The plan spreads next year's bill across the months left in the year. It is not described as a way to pay off back taxes, so ask the office directly what it accepts for a delinquent balance.

The collector's office is in the Roger B. Wilson Boone County Government Center, 801 E. Walnut St., Room 118, Columbia. It handles every parcel in the county, inside the City of Columbia and outside it.

The Boone County tax sale timeline

The Boone County tax sale timeline runs from the December 31 due date to the August sale, then through a one-year redemption period and the purchaser's deed deadline.

The 2026 sale

The collector's sale page lists the 2026 sale date as August 24, 2026. It says the sale is held "annually on the fourth Monday in August commencing at 10:00 a.m. in the County Commission Chambers." The chambers sit in the Roger B. Wilson Boone County Government Center, next to the Boone County Courthouse. Before the sale, the county posted a parcel viewer of the parcels subject to it.

One detail is worth checking. The collector's Real Estate Tax page still describes the sale as held "on the courthouse steps," while the sale page names the Commission Chambers. Call the office to confirm the location for 2027.

The notices

The collector mails a first notice before the list is published, and a certified second notice if the assessed value is over $1,000 (RSMo 140.150). Residential real estate is assessed at 19% of market value (Boone County Collector), so nearly every Columbia house clears that line.

The list then prints in a local newspaper for three consecutive weeks, the last at least 15 days before the sale (RSMo 140.170). Missing a letter does not erase the debt, so keep your mailing address current with the collector.

What the Boone County collector tax certificate sale sells

The Boone County collector tax certificate sale sells a lien on the parcel, not ownership of the house. The collector's sale page puts it plainly: "The purchaser is essentially purchasing a tax lien on the property." It adds that the purchaser does not have ownership rights and cannot gain immediate possession.

The sale opens at the amount of the taxes, penalties, and sale costs, and the purchaser pays in full that day. The collector then issues, records, and mails a certificate of purchase, which the purchaser holds during redemption.

What stays the same during redemption

• You still own the house. Title does not move at the sale.
• Your liens stay put. The collector says liens "are not extinguished at the time of sale or during any period of the redemption."
• The purchaser has a deadline. A purchaser who has not recorded a collector's deed within 18 months of the sale loses the lien (RSMo 140.410).
• A deed changes everything. Once a collector's deed issues, the collector says liens are extinguished, with a possible exception for a federal tax lien.

What the 2026 list shows

The collector publishes a list of parcels sold each year. The 2026 list shows 11 parcels sold on August 24, 2026, for $390,900 combined. The taxes and costs on those parcels came to about $19,106. The remaining $371,794 was listed as surplus (Boone County Collector, 2026 list of tax sale parcels sold, read October 2026).

The taxes and costs per parcel ranged from about $193 to about $4,864, while the median parcel sold for $41,000. A few thousand dollars of back taxes put far more equity in play, which is why the redemption and surplus rules matter.

How long do you have to redeem after the sale?

After a regular Boone County tax sale, you have one year from the sale date to redeem, and the right continues until a collector's deed issues. The collector's page says "The original property owner, or party having an interest, may redeem the property anytime within one year from the sale date." State law calls the first year an absolute right and the time after it a defeasible right (RSMo 140.340).

A recorded mortgage holder or other lienholder can also redeem. Before the purchaser can take a deed, the purchaser must notify the owner and recorded lienholders at least 90 days ahead, by first class and certified mail (RSMo 140.405). A purchaser who skips that step loses its interest under the same section.

What redeeming costs

The redemption amount starts with the full purchase price on the certificate, not only the taxes. Here is what the collector lists:

• The amount on the certificate of purchase, plus 10% annual interest on the sale amount less any surplus.
• Any later years' taxes the purchaser paid, plus 8% annual interest.
• The purchaser's title search and mailing costs, but only costs incurred after March 1 following the sale.
• The redemption costs themselves.

Interest runs only on the taxes and the collector's costs, not on the surplus portion (RSMo 140.340). The collector asks for 24 hours' notice to schedule a redemption, paid by cashier's check, money order, or bank draft.

Where the surplus goes

Surplus, the amount above the delinquent taxes and sale costs, goes into the county treasury (RSMo 140.230). It is held for former lienholders of record first, by priority, and then for the former owner.

A surplus claim must be filed in writing with the county commission within 90 days after the redemption period ends. The county pays no interest on it, and funds unclaimed after three years go to the county school fund. The collector sends owners to the Boone County Treasurer for claim forms. If you redeem instead, ask the collector and the treasurer how the held surplus is handled in your redemption figure.

Third offerings and post-third-offering parcels

A parcel that goes unsold moves onto a faster track, with a 90-day redemption window at the third offering and none after it (RSMo 140.250).

The third offering

The 90-day window predates SB 973, the 2026 law that amended the section. SB 973 added three things. A third-offering sale must bring at least the taxes, interest, penalties, and costs. The purchaser receives a certificate of purchase. Parcels still unsold are offered again every 30 days.

Post-third-offering sales in Boone County

The collector's page says parcels offered for three years with no sale "may be offered by the collector at any time and for any amount." They are advertised in the local newspaper 30 days ahead and posted online.

Sealed offers are opened at a County Commission meeting, and the page states: "There is no redemption period for the owner of record." The statute agrees, giving a post-third-offering purchaser an immediate collector's deed.

Selling during the year: proration and the October 1 note

Boone County taxes stay with the house when it sells, so the buyer takes on the full bill for the year and the closing usually splits it. The Real Estate Tax page says: "The new owner/buyer has the responsibility for paying the total tax bill by December 31." It also says that when ownership changes, the new owner is liable for any unpaid taxes.

Proration

The collector describes the usual split: "Generally, taxes are prorated between the buyer and seller." The seller's share for the months they owned the house is credited to the buyer at closing. Delinquent taxes from earlier years are different, and a title company typically pays them off at closing.

Closings on or after October 1

The collector flags fall closings separately. For a closing on or after October 1, the bill may be generated in the seller's name and mailed to the seller. That happens unless the buyer tells the collector's or assessor's office about the new owner. If you sold and a bill still reaches you, send the new owner's name and address to the collector's office.

Other liens that can ride along

County taxes are not the only charges that can attach to a Columbia house. The collector bills Boone County nuisance abatements as special assessments, due December 31 and delinquent if unpaid on January 1 (Boone County Collector, Nuisance Abatements page). The sale page says parcels with delinquent taxes or special assessments are subject to the sale.

The City of Columbia bills its own work separately. Weed abatement costs become a special tax bill that is a lien until paid (Columbia Code of Ordinances, Sec. 11-256). City-performed code work becomes a special tax bill under Sec. 6-72. Our guide to selling a Columbia house with an open code notice covers those bills.

Boone County's senior tax relief credits for owners 62 and older do not pass to a buyer. Our guide to the Boone County senior tax freeze and selling covers that.

Columbia, MO back taxes: your options

With Columbia, MO back taxes, you can pay the collector, sell and pay the taxes from the proceeds, or redeem after a sale. Which path fits depends on your cash, your equity, and how close the next sale is.

• Pay the collector in full before the sale date. That takes the parcel off the list.
• Call the collector at (573) 886-4285 if you cannot pay in one step. Get any arrangement in writing.
• List with a local agent if you have equity, time, and a house that shows well.
• Sell directly for cash if the calendar is short or the house needs work.

What the market says

Redfin reports a median sale price of about $293,360 in Columbia for the three months ending September 2026, up 4.8% from a year earlier (Redfin, September 2026). Houses took about 36 days to sell, down from 57 a year before. Redfin counted 533 sales in those three months, down from 624.

Zillow's typical value for Columbia was about $321,671 in September 2026, up about 2.5% over the year (Zillow ZHVI, September 2026). The two sources measure different things, so read them separately.

Where Propcash fits

Propcash is a direct cash homebuyer. We buy houses in Columbia, Missouri as-is, and we sign the purchase contract as the buyer. We make one transparent cash offer based on local market data and show you how we got to our number. Sellers pay no commissions or fees, and you pick the closing date.

A cash closing can happen in as few as 7 days after the contract is signed. The back taxes, any abatement bills, and any redemption amount can typically be paid from the proceeds at closing. Our offer stands, so you can take it to an attorney first. If listing would serve you better, Propcash will say so.

See our Columbia cash house buyer page for how a local sale works, or get a cash offer for your Columbia house when you are ready. If a mortgage default is running alongside the taxes, our foreclosure situation page covers that second clock.

Frequently Asked Questions

When is the Boone County tax sale held?

The Boone County tax sale is held every year on the fourth Monday in August, starting at 10:00 a.m., under RSMo 140.150. The Boone County Collector lists the 2026 sale as August 24, 2026, in the County Commission Chambers of the Roger B. Wilson Boone County Government Center in Columbia. By the calendar, the 2027 sale would fall on August 23, 2027, so confirm the date once the collector posts the list.

How long do I have to redeem my house after a Boone County tax sale?

After a regular Boone County tax sale, the owner or anyone with a recorded interest may redeem within one year from the sale date. The right then continues until a collector's deed is issued (RSMo 140.340). A third offering carries a 90-day redemption period under RSMo 140.250. Parcels sold after a third offering carry no redemption period at all.

Does a Boone County tax sale purchaser own my house right away?

A purchaser at the Boone County tax sale does not own the house right away. The Boone County Collector says the purchaser is essentially buying a tax lien and has no ownership rights or immediate possession. The purchaser receives a certificate of purchase and can seek a collector's deed only after the redemption period ends and the notice rules in RSMo 140.405 are met.

Can I sell my Columbia house if I owe Boone County delinquent property taxes?

A Columbia, Missouri house with Boone County delinquent property taxes can still be sold, because the taxes are a lien that a closing can pay off. The title company typically gets a payoff figure from the collector and pays it from the proceeds. If the parcel already sold at a tax sale, Missouri requires the owner to redeem before transferring ownership (RSMo 140.405), and the redemption can typically be paid as part of the closing.

What happens to the money if my parcel sold for more than the taxes owed?

Any amount above the delinquent taxes and sale costs is surplus, and the collector pays it into the county treasury. Under RSMo 140.230, it is held for former lienholders of record first and then for the former owner. A written claim is due to the county commission within 90 days after the redemption period ends. The Boone County Collector sends owners to the Boone County Treasurer for surplus claim forms.

Who gets the tax bill if I sell my Columbia house in the fall?

For a closing on or after October 1, the Boone County Collector says the bill may be generated in the seller's name and mailed to the seller. The collector asks sellers who receive that bill to send the new owner's name and address to the office. The buyer is responsible for paying the full bill by December 31, and the year's taxes are usually prorated at closing.