Veterans/Military

April 12th, 2013

The Federal Soldier and Sailor Relief Act directs assessor to treat military personnel as though they have never left their home state and county.  Consequently, assessors must treat the tangible personal property of Missouri personnel stationed in other states or countries the same as if the taxpayer (and his/her property) were still present in the county.  Conversely, the non-business personal property of any military personnel residing in a Missouri county under military orders is not taxable in Missouri.

Veterans Exemption:  Article X, Section 6 of the Missouri Constitution to read, in pertinent part states:  all property, real and personal, of the state, counties and other political subdivisions, and nonprofit cemeteries, and all real property used as a homestead as defined by law of any citizen of this state who is a former prisoner of war, as defined by law, and who has a total service-connected disability, shall be exempt from Taxation.  Please see FAQ’s for additional information.