Last updated October 30, 2026
St. Louis City and St. Louis County split in 1876 and have been separate governments ever since. The County is split again into 88 municipalities plus unincorporated areas. For a buyer, that changes your income tax, your property tax bill and the inspection the house needs before you move in. Here’s what changes, with 2026 numbers.
They’re two separate governments. St. Louis City left the County in 1876 and isn’t part of any county. St. Louis County surrounds it and is split into 88 municipalities plus unincorporated areas the County governs directly. Why they’re separate ↓
Yes: 1% of earned income for anyone who lives in the City, and for nonresidents on what they earn working in the City. A County resident who works in the County doesn’t pay it. On an $80,000 salary, it’s $800 a year. Who pays it ↓
Not by the mailing address. A Florissant or Fenton address can be in unincorporated St. Louis County. The county’s map and property record show the actual municipality. How to check ↓
No. Unincorporated County, Sunset Hills and Webster Groves do; Crestwood and Chesterfield don’t for an existing owner-occupied home. The full list has its own page. Occupancy permits by city →
Sources: 2026 MLS closed sales and recorded tax bills; the City of St. Louis earnings tax; St. Louis County; George Kindler’s transactions.
Because voters split them in 1876, and they never rejoined. St. Louis City is an independent city: it collects its own taxes and runs its own services, and it isn’t in any county. St. Louis County surrounds it on the Missouri side and is split again into 88 cities, towns and villages, plus unincorporated areas the County governs itself.
So “St. Louis” can mean three different sets of rules for the same buyer: the City’s, a County municipality’s, or the County’s own.
Anyone who lives in the City, on all earned income, and anyone who works in the City, on what they earn there. It’s 1%, on top of state and federal income tax. Where you live and where you work both matter:
| You live in | You work in | City earnings tax |
|---|---|---|
| St. Louis City | St. Louis City | 1% of wages |
| St. Louis City | St. Louis County | 1% of wages |
| St. Louis County | St. Louis City | 1% of the wages earned in the City |
| St. Louis County | St. Louis County | None |
On an $80,000 salary, 1% is $800 a year. Weigh it against the property tax bill on the specific house, because the two can offset each other; the right comparison is the total for the address and the job, not the City or the County in general.
By the address: the school district, the municipality and the assessed value. On 2026 sales, the median yearly bill was $3,624 across 22 St. Louis County-area school districts and $2,084 across 12 Jefferson County districts. Two similar houses on the same street can still have different bills.
Use the listing’s tax figure to compare areas, then confirm the exact address with the St. Louis County Collector of Revenue, or the City Collector for a City address, before you offer. Missouri also taxes cars as personal property every year, in the City and the County alike. 2026 tax bills by school district →
It means the house isn’t in any city, so St. Louis County is the local government: it sets the rules, issues the permits and requires an occupancy permit when a new occupant moves in after a sale. Large parts of South County are unincorporated, including Oakville, Mehlville, Affton, Concord, Lemay and Sappington.
How it went on a real sale: 12945 Covington Gardens Drive has a Florissant mailing address and sits in unincorporated St. Louis County. When I relisted it in 2024, the County’s occupancy rules applied, not Florissant’s. That sale →
Check the municipality on the county’s map or property record, not the mailing address or ZIP code. Post office names cross city limits. “Fenton” alone can mean the City of Fenton, unincorporated St. Louis County or Jefferson County, and each has different occupancy rules and tax bills. The three Fentons →
School districts don’t follow city lines either: a single town can sit in two districts. Look up the district by address too. School district map →
The inspection you need to sell, the permits for work on the house and, in some towns, sewer-lateral programs. Crestwood doesn’t require an occupancy inspection to sell an owner-occupied home; Sunset Hills next door does. Maryland Heights inspects at every transfer. Bella Villa, Grantwood Village, Marlborough, Shrewsbury and Wilbur Park run residential sewer-lateral programs. Which cities require what →
Taxes and rules
Only on wages they earn working in the City. A County resident who works in the County pays none of it. The earnings tax table ↑
Yes. Missouri taxes vehicles as personal property every year, assessed at one-third of market value, in the City and the County alike. New residents should ask the county assessor about their first year. Moving to St. Louis →
This is one piece of the St. Louis home buying process. See how it all fits together:
📚 Complete St. Louis Buyer Guide →
Grew up in South St. Louis, lived in Dogtown for 6 years, now in South County. You'll find us at Wellspring on Lindbergh on Sundays. I'm not selling you a house — I'm showing you how to think about buying or selling a house.
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