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Jefferson County, MO

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Jefferson County, Missouri — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → missouri. This page covers how Jefferson County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Hillsboro, MO
  • Population: ~226,569 (2020 census; the county cites 226,164–226,739 across its pages — 5th most populous county in Missouri)
  • Recording unit: county
  • County classification / form of government: Home-rule charter county. Legislative power is vested in the Jefferson County Council; executive power in the elected County Executive, who exercises the powers Missouri law assigns to the presiding commissioner of a first-class county without a charter. (Home Rule Charter, Jefferson County, via eCode360)
  • Parent legal framework: missouri
  • Governing tax-sale chapter: Chapter 140 RSMo (administrative collector certificate sale). The Collector’s official Land Sale page describes only the Chapter 140 in-person certificate sale and cites RSMo 140.405 for the deed process. No Chapter 141 (Land Tax Collection Law) judicial route is documented on official county pages — flagged needs_verification.

C1. Local Tax Sale

  • Conducts own sale? Yes — the Jefferson County Collector of Revenue conducts the annual delinquent land tax sale.
  • Platform: In-person only. Held live in the Assembly Room, Administration Center, 729 Maple Street, Hillsboro, MO 63050. No online auction vendor (GovEase, Bid4Assets, RealAuction) is referenced on official pages. Pre-sale research is via the Land Sale Listing Book (PDF) and the GIS Property Viewer.
  • Sale calendar:
    • Frequency: Annual.
    • Statutory date/time: Fourth Monday in August, 10:00 a.m. (RSMo 140.250; Collector’s Land Sale page).
    • Eligibility: “All lands and lots on which taxes are 3 years delinquent” are offered (RSMo 140.150; Collector FAQ).
    • Next/last known sale: Fourth Monday in August each year — August 25, 2025; the 2026 sale falls on August 24, 2026 (fourth Monday in August 2026).
  • Delinquent list location:
  • Registration / bidder requirements:
    • Must be a Missouri resident, age 18+, and present Missouri ID.
    • Must complete a notarized bidder’s affidavit attesting the bidder owes no delinquent property taxes (real & personal). Bid packages available at the Collector’s office or online under Land Sale Documents.
    • Bid numbers issued the week before the sale; the office stops issuing bid numbers at 9:00 a.m. the day of the sale.
    • Non-Missouri residents must file a written agreement with the Collector consenting to Jefferson County circuit court jurisdiction and appointing a county-resident agent (RSMo 140.190; Collector Land Sale page).
  • Deposit / payment: No advance deposit documented. The winning bidder must pay within 2 hours after all properties have been offered. Accepted forms: cash, check, cashier’s check, money order, debit/credit card (card fees: $3.95 Visa debit; 2.4% other cards). Non-payment penalty: 25% fine, the purchase is voided, and the property is re-offered. (Collector FAQ)
  • What is sold: a Certificate of Purchase (lien) at first/second/third offerings, mailed to the purchaser ~2 weeks after the sale; it ripens into a Collector’s Deed after the redemption period and RSMo 140.405 compliance. (Collector FAQ; RSMo 140.290, 140.420 — see missouri)
  • Post-third / unsold: Properties that receive no adequate bid after three offerings are deeded to the Jefferson County Delinquent Tax Trustee and may then be purchased from the Trustee year-round (see C10). (Collector Land Sale / Trustee Property pages; RSMo 140.260)

C2. Local Redemption → framework: right-of-redemption

  • Where to redeem: Jefferson County Collector of Revenue, 729 Maple Street, Suite 36, Hillsboro, MO 63050 (mailing: PO Box 100, Hillsboro, MO 63050). Phone: 636-797-5406. Email: collector@jeffcomo.org. Hours: Mon–Fri 8 a.m.–5 p.m.
  • Redemption period:
    • First/second offering: one (1) year from the sale date (RSMo 140.340).
    • Third offering: 90 days past the RSMo 140.405 notification dates (RSMo 140.250, 140.405).
    • Post-third (Trustee) deed: no redemption (RSMo 140.250, 140.260).
  • Local fees / redemption amount: State-default formula (RSMo 140.340) as restated by the Collector FAQ: original investment (tax, interest, penalty, costs) + 10% simple interest per year on that amount + subsequent taxes paid by the holder at 8% per year + title-report and mailing fees incurred after March 1st. No interest is paid on the surplus/overbid amount. No local surcharge beyond the statutory formula documented.
  • How to redeem: the former owner pays the Collector, who certifies the redemption and issues the redemption check to the certificate holder (the holder must surrender the Certificate of Purchase). (Collector FAQ; RSMo 140.340)
  • Deviations from state default: None documented; follows Chapter 140 standard.
  • Contact:

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

  • Surplus exists / defined locally: The Collector FAQ confirms a surplus when the bid exceeds taxes due (“the surplus amount (amount bid over amount due)”) and states no interest accrues on it. The county’s public Land Sale FAQ does not separately publish the surplus-claim venue, form, or deadline, so the procedure follows the RSMo 140.230 state framework as administered by the county.
  • Claim filing venue (per RSMo 140.230, as applied to a charter county): A written claim to the county governing body — in Jefferson County the County Council (which holds the legislative/commission powers under the Home Rule Charter), with the County Executive exercising presiding-commissioner duties. Surplus money is paid into the county treasury by the Collector and held for the use of the entitled party. Begin with the Collector’s office (636-797-5406), which administers the sale proceeds. (The specific county desk that intakes surplus claims — Collector vs. Council clerk — and a dedicated form are not published on official pages; flagged needs_verification.)
  • Claim form: No dedicated Jefferson County surplus-claim form PDF or number was located on public-facing pages. needs_verification — confirm by contacting the Collector (636-797-5406 / collector@jeffcomo.org).
  • Who may claim: Former lienholders of record by priority, then the former owner(s) of record on the date of sale (RSMo 140.230). An agent may act on behalf of an entitled party but not as an independent claimant (RSMo 140.230 — see missouri §3).
  • Local deadline notes (state framework): Written claim within 90 days after the expiration of the redemption period; funds held in the county treasury for the lesser of three years or 90 days following redemption expiry, with no interest; unclaimed surplus escheats to the county permanent school fund after three years (RSMo 140.230). If multiple parties claim and cannot agree, the governing body may interplead in the Circuit Court (23rd Judicial Circuit, Hillsboro).
  • Unclaimed-funds list published? Not confirmed on a public-facing URL. needs_verification — whether the Collector or Council publishes a list of available surplus per sale year.
  • Contact: Jefferson County Collector of Revenue — 636-797-5406 / collector@jeffcomo.org (sale-proceeds custodian and first point of contact).

▸ For Investors / Operators — Surplus here flows through the RSMo 140.230 waterfall (sale costs → delinquent taxes/interest/penalties → former lienholders of record by priority → former owner), with the money held in the county treasury and the County Council as the charter-county governing body that approves claims and may interplead in the 23rd Circuit. For acquisition, weigh the redemption tier (§C2 — one year at first/second offering, 90 days at third, none on a post-third Trustee deed), the path to insurable title (§C8 — circuit-court quiet title; the RSMo 140.590 three-year bar; the 10-year seasoning alternative), and which liens survive the collector’s/Trustee’s deed (see missouri §7b).

▸ For Former Owners — When a Jefferson County tax sale brings more than the taxes and costs, the overbid is paid into the county treasury and, after recorded lienholders by priority, belongs to you. The claim follows RSMo 140.230 — filed in writing with the county governing body within 90 days after the redemption period expires, before the three-year escheat to the county school fund; there is no interest and no dedicated surplus-availability notice, so the claim is owner-initiated. Start with the Collector (636-797-5406).

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Collector of Revenue (Tax Sale, Redemption, Surplus proceeds)Michelle Worth729 Maple St., Suite 36, Hillsboro, MO 63050 (PO Box 100)636-797-5406https://www.jeffcomo.gov/182/Collector
Delinquent Tax Trustee (post-third / unsold parcels)Sharon Kost729 Maple St., Hillsboro, MO 63050636-797-6292https://www.jeffcomo.gov/213/Trustee-Property
Recorder of DeedsDebbie Dunnegan-Waters729 Maple St., Administration Center, Hillsboro, MO 63050636-797-5414https://www.jeffcomo.gov/315/Recorder-of-Deeds
Circuit Clerk (23rd Judicial Circuit)Mike ReuterJefferson County Courthouse, 300 Main St., Hillsboro, MO 63050 (PO Box 100)636-797-5443https://www.jeffcomo.gov/670/Circuit-Court
County Council (charter legislative body / surplus approval)Jefferson County Council729 Maple St., Hillsboro, MO 63050636-797-5555https://www.jeffcomo.gov/399/County-Council
Assessor (parcel / GIS)—729 Maple St., Hillsboro, MO 63050636-797-5466https://www.jeffcomo.gov/701/Assessor

C5. Local Procedure Notes

  • In-person sale, no online vendor. Bidders (or appointed Missouri-resident agents for non-residents) must appear in person in the Administration Center Assembly Room.
  • Bid-number cutoff at 9:00 a.m. day of sale. Registration closes that morning; bid numbers issue beginning the prior week.
  • 2-hour same-day payment window. Payment is due within 2 hours after all properties are offered; non-payment triggers a 25% fine and re-offering.
  • Charter-county governance. Jefferson County is a home-rule charter county; the County Council holds the legislative/commission powers and the County Executive the presiding-commissioner powers — relevant because RSMo 140.230 vests surplus-claim authority in the “county commission,” a role the Charter assigns to the Council/Executive structure.
  • Delinquent Tax Trustee absorbs unsold parcels. Unlike a land bank, the Trustee (RSMo 140.260) takes title to thrice-offered unsold parcels and resells them year-round by Trustee’s Deed (see C10).
  • Title-search + RSMo 140.405 notice before deed. The Collector requires the purchaser to complete a title search and certified-mail notice to interested parties under RSMo 140.405 before a Collector’s Deed issues; staff cannot give legal advice and direct purchasers to a real-estate attorney. (Collector FAQ)
  • No Chapter 141 judicial route documented. Official pages describe only the Chapter 140 certificate sale. needs_verification whether Jefferson County has ever activated a Chapter 141 Land Tax action.

C6. Records Access

C8. Title & Quiet Title → framework: quiet-title-after-tax-sale, missouri §5b

  • Title type: tax lien certificate (Certificate of Purchase) at the first/second/third offerings, ripening to a Collector’s Deed; thrice-unsold parcels convey by Trustee’s Deed from the Delinquent Tax Trustee. (RSMo 140.290, 140.420, 140.260)
  • Quiet title — required? Practically yes for insurable/marketable title. Missouri title insurers generally will not insure a fresh collector’s/Trustee’s-deed title without a quiet-title action or statutory seasoning; the Trustee Property page expressly states “The County makes no guarantee of clear title.” (Jefferson County Trustee page; missouri §7)
  • Type / court: judicial — a quiet-title suit under RSMo 527.150 is filed in the Circuit Court of Jefferson County, 23rd Judicial Circuit (Jefferson County Courthouse, 300 Main St., Hillsboro; Circuit Clerk 636-797-5443).
  • Typical timeline: ~3–9 months (uncontested) — secondary-source estimate for Missouri; needs_verification for Jefferson-specific docket times.
  • Typical cost: ~$1,500–$5,000 (filing + service-by-publication + attorney) — secondary-source estimate; needs_verification.
  • Deed-seasoning alternative: Missouri title underwriters commonly insure after a 10-year seasoning of the tax deed in lieu of quiet title; the RSMo 140.590 three-year statute bars most challenges to the collector’s deed from recording (disability exception for minors). (See missouri §5b/§7; True Title — Missouri.)
  • Title insurers active locally: National underwriters operate in Jefferson County through local agencies (e.g., the major Missouri underwriters). A specific Jefferson-County agent list is needs_verification.

C9. Purchaser Obligations → framework: missouri §10b

  • Subsequent-tax payment office: Jefferson County Collector of Revenue, 729 Maple St., Suite 36, Hillsboro (636-797-5406). The certificate holder may pay later-accruing delinquent taxes (“subs”) and recover them at redemption with 8% per year interest. (Collector FAQ; RSMo 140.340)
  • Notice-to-owner procedure: Before a Collector’s Deed issues, the purchaser must complete a title search and send the RSMo 140.405 notice of the right to redeem (first-class + certified mail, return receipt) to the owner of record and all recorded lienholders, and file an affidavit of compliance with the Collector. The Collector provides instructions/checklists but no legal advice. (Collector FAQ; RSMo 140.405 — see missouri §6.)
  • Redemption-payment office (where the owner redeems): Jefferson County Collector of Revenue (same office), which certifies redemption and pays the certificate holder upon surrender of the Certificate of Purchase. (Collector FAQ; RSMo 140.340)
  • Occupancy / access during redemption: The purchaser holds only the tax lien until a deed issues; possession and ownership commence only after the Collector’s Deed. No pre-deed possession right. (Collector FAQ; RSMo 140.310/140.320 — see missouri §10b.)

C10. Local Restrictions → framework: missouri §11b, land-bank-programs

  • Land bank? No statutory Chapter 140/141 land-bank agency documented for Jefferson County. Instead, the county uses the Delinquent Tax Trustee (RSMo 140.260) — Trustee Sharon Kost — which takes title to parcels unsold after three tax-sale offerings and resells them year-round by Trustee’s Deed (no clear-title guarantee). Bids at/above taxes-plus-costs let the Trustee finalize; below-amount bids may be rejected or sent to the County Council, after which adjoining landowners are given an opportunity to bid. (Trustee Property page.)
  • Right of first refusal: Missouri’s Chapter 140 framework grants no general ROFR (missouri §11b). Locally, the Trustee’s practice of offering rejected-bid parcels to surrounding/adjoining landowners is a discretionary preference, not a statutory ROFR. (Trustee Property page.)
  • Entity / insider notes: State restrictions apply — bidders must owe no delinquent taxes (sworn affidavit), and nonresidents must appoint a Missouri-resident agent and consent to Jefferson County circuit-court jurisdiction (RSMo 140.190). No additional local entity restriction documented. RSMo 140.190 also bars county officials and land-bank insiders from bidding (see missouri §11b).

C7. Meta

▸ For Investors / Operators — Start with §C1 (in-person Chapter 140 highest-bid sale, fourth Monday in August, 10 a.m., Hillsboro Administration Center; Missouri-resident + notarized no-delinquency affidavit; bid numbers close 9 a.m.; 2-hour same-day payment or a 25% fine), §C2 (redemption risk by tier — one year, then 90 days, then none on a Trustee deed), §C8 (insurable-title path — RSMo 527.150 circuit-court quiet title, the RSMo 140.590 three-year bar, the 10-year seasoning alternative), §C9 (subs paid to the Collector at 8%; RSMo 140.405 notice before deed; no possession until the deed), and §C10 (the Delinquent Tax Trustee resale channel and the adjoining-landowner bid preference).

▸ For Former Owners — Start with §C3 (the overbid above taxes and costs goes to recorded lienholders by priority, then to you; file a written claim with the county governing body within 90 days after the redemption period expires, before the three-year escheat to the county school fund — start with the Collector at 636-797-5406), and §C2 (redeem by paying the Collector the certificate amount plus 10%/8% interest and costs before the Collector’s Deed issues).

Legal information, not legal advice. This page summarizes publicly available information about Jefferson County, Missouri tax-sale procedures as of the last-verified date. Laws and local procedures change; verify all claims against current primary sources before acting. Nothing on this page constitutes legal advice or creates an attorney-client relationship.

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