Frequently Asked Questions

Questions Pertaining to Paying My Protested Property Taxes

Do I pay my property taxes if I’m protesting/appealing?

To avoid penalties and interest, property taxes must be paid before the deadline.

How do I pay my property taxes under protest/appeal?

Make your payment to your county collector and note that you are “paying under protest” and you  have an appeal pending with either the State Tax Commission or your County Board of Equalization. 

What needs to accompany my payment to ensure the funds are escrowed?

Make your payment to your county collector and note that you are “paying under protest” and you  have an appeal pending with either the State Tax Commission or your County Board of Equalization. 

How Do I get My Receipt?/Can I pay on line?

How Do I Qualify for and Obtain a Tax Waiver?

What to do if the On-Line Renewal Site says my Tax Receipt does not Match the DOR information

This could be due to one of the following reasons:

• Your county’s personal property tax records have not been provided to the department; or
• You paid your personal property taxes after your county collector had already sent the records to the department; or
• You did not enter the information from your personal property tax receipt exactly as shown, including any spaces, commas, periods or dashes

I Store my Boat in Another County. Where should I Claim it or How do I Obtain a Receipt for it?

Questions about Obtaining a Drivers License

Questions About Renewing Plates for a Vehicle

How is the assessed value determined?/Why is my bill high or increased?

The assessor determines the market value of the property.  For real property, the market value is determined as of January 1 of the odd numbered years.  For personal property it is determined each January 1.  Market value of vehicles is determined by the October issue of the NADA.

Once market value has been determined, the assessor calculates a percentage of that value to arrive at assessed value. The percentage is based on the classification, determined by the type of property or how it is used. The percentages are:

As an example, a residence with a market value of $50,000 would be assessed at 19%, which would place its assessed value at $9,500. An automobile with a market value of $10,000 would be assessed at 33 1/3%, or $3,333.

After the assessed value is calculated, the tax levy is applied.  So using the example above if the assessed value is $9,500 and the levy is $7.00 per $100 value assessed, the tax bill would be $665 ($9500 x $7 / 100 OR $9,500 x .07)

Can I Pay My Real Estate or Personal Property Bill in Installments?

The statutes do permit payment of taxes in installments if the county passes an ordinance to allow installment payments:

Taxes payable in installments may be adopted by ordinance in any county–delinquency, interest rate–payment not to affect right of taxpayer to protest–exemption for property taxes paid by financial institutions.

139.052.
1. The governing body of any county may by ordinance or order provide for the payment of all or any part of current and delinquent real property taxes, in such installments and on such terms as the governing body deems appropriate. Additionally, the county legislative body may limit the right to pay such taxes in installments to certain classes of taxpayers, as may be prescribed by ordinance or order. Any delinquent taxes shall bear interest at the rate provided by section 140.100, RSMo, and shall be subject to the fees provided by law.

2. The county official charged with the duties of the collector shall issue receipts for any installment payments.

3. Installment payments made at any time during a tax year shall not affect the taxpayer’s right to protest the amount of such tax payments under applicable provisions of law.

How Much is the Tax Amount that I Owe?

The assessor determines the market value of the property.  For real property, the market value is determined as of January 1 of the odd numbered years.  For personal property it is determined each January 1.  Market value of vehicles is determined by the October issue of the NADA.

Once market value has been determined, the assessor calculates a percentage of that value to arrive at assessed value. The percentage is based on the classification, determined by the type of property or how it is used. The percentages are:

As an example, a residence with a market value of $50,000 would be assessed at 19%, which would place its assessed value at $9,500. An automobile with a market value of $10,000 would be assessed at 33 1/3%, or $3,333.

After the assessed value is calculated, the tax levy is applied.  So using the example above if the assessed value is $9,500 and the levy is $7.00 per $100 value assessed, the tax bill would be $665 ($9500 x $7 / 100 OR $9,500 x .07)

How Much will the Sales Tax on my Vehicle Purchase be?

The Missouri DOR is the agency authorized to assess and collect the monies.  Their website states ”You must pay the state sales tax AND any local taxes of the city or county where you live (not where you purchased the vehicle).The state sales tax rate is 4.225 percent and is based on the net purchase price of your vehicle (price after rebates and trade-ins). Use the tax calculator to estimate the amount of tax you will pay when you title and register your new vehicle.

If you bought your vehicle out-of-state and paid taxes on the vehicle to that state, that tax will be credited toward the amount of tax due in Missouri. You must provide proof of the amount of tax you paid in the other state. If the amount of tax paid in the other state is less than the amount owed in Missouri, you will be assessed the difference. If the vehicle was titled in your name in another state for more than 90 days, no Missouri sales tax will be assessed.

Why is the Value of My Vehicle So High?

I Sold My Car, Why Did I Receive a Bill?

Section 137.075 RSMo 1994 states:

Every person owning or holding real property or tangible personal property on the first day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year.

With only a few minor exceptions, valuation date, ownership, situs and taxability are all determined on January 1 of the tax year.   Missouri has no statutory provision for prorating taxes.  Therefore, if a taxpayer owns a car on January 1 and sells it or moves out of the state on, say,  January 2, she is liable for the taxes on that car for the entire year.  Conversely, if a taxpayer buys a car on January 2 or moves into the state with the car on January 2 or later in the year, no taxes are owed on the car for that tax year.

My Boat is Registered with the Coast Guard. Am I required to Pay Taxes on it?

Section 306.016.2, RSMo provides that documented vessels shall “not be liable for the payment of any state or local sales or use tax on the purchase.”   Nothing in that statute or any other exempts such vessels documented by the Coast Guard from the property tax.

What Personal Property must I Claim on my Personal Property Declaration?

What do I need to do to Ensure I receive an Annual Personal Property Bill?

Can I Pay My Real Estate or Personal Property Bill in Installments?

The statutes do permit payment of taxes in installments if the county passes an ordinance to allow installment payments:

Taxes payable in installments may be adopted by ordinance in any county–delinquency, interest rate–payment not to affect right of taxpayer to protest–exemption for property taxes paid by financial institutions.

139.052.
1. The governing body of any county may by ordinance or order provide for the payment of all or any part of current and delinquent real property taxes, in such installments and on such terms as the governing body deems appropriate. Additionally, the county legislative body may limit the right to pay such taxes in installments to certain classes of taxpayers, as may be prescribed by ordinance or order. Any delinquent taxes shall bear interest at the rate provided by section 140.100, RSMo, and shall be subject to the fees provided by law.

2. The county official charged with the duties of the collector shall issue receipts for any installment payments.

3. Installment payments made at any time during a tax year shall not affect the taxpayer’s right to protest the amount of such tax payments under applicable provisions of law.

How to file an Appeal of Your Assessment?

If you do not agree with your assessment, there is an appeal process.  This process is detailed in the pamphlet “Property Tax Appeals Before the State Tax Commission of Missouri”.  Please refer to that pamphlet for a more thorough explanation.

Remember that an assessment is based on current market value and our objective here is to establish the correct market value of the property.  Stating that property taxes are too high is not relevant testimony.  You should determine what you believe to be the value of your property and gather and present evidence that supports that value.  Such evidence could include photographs, the recent sale of your property, or the oral testimony of someone who has done a recent appraisal of your property.

In a nutshell, there are three steps to the appeal process:

1. Informal Appeals— Contact the county assessor’s office as soon as you are notified of your assessment.  An informal meeting with the assessor or one of the staff, where you can ask how your assessment was made, what factors were considered and what type of records pertain to your property.  Many disagreements are taken care of at this level.

2.  Board of Equalization — If not satisfied after the informal meeting, you should contact your county clerk for information regarding forms and deadlines for appealing to the county board of equalization.  A hearing will be scheduled where the board will hear evidence from the assessor and any evidence you might have regarding the value of the property which is the subject of the appeal.

3.  State Tax Commission — If you are still not satisfied with the assessment on your property, you have a right to appeal to the State Tax Commission by September 30 or 30 days after the final action of the board of equalization — whichever is later.

What type of Assistance is Available for Senior Citizens or Disable Persons?

Can I Pay My Real Estate or Personal Property Bill in Installments?

The statutes do permit payment of taxes in installments if the county passes an ordinance to allow installment payments:

Taxes payable in installments may be adopted by ordinance in any county–delinquency, interest rate–payment not to affect right of taxpayer to protest–exemption for property taxes paid by financial institutions.

139.052.
1. The governing body of any county may by ordinance or order provide for the payment of all or any part of current and delinquent real property taxes, in such installments and on such terms as the governing body deems appropriate. Additionally, the county legislative body may limit the right to pay such taxes in installments to certain classes of taxpayers, as may be prescribed by ordinance or order. Any delinquent taxes shall bear interest at the rate provided by section 140.100, RSMo, and shall be subject to the fees provided by law.

2. The county official charged with the duties of the collector shall issue receipts for any installment payments.

3. Installment payments made at any time during a tax year shall not affect the taxpayer’s right to protest the amount of such tax payments under applicable provisions of law.

Do I Qualify For Missouri’s Property Tax Credit?

As an Active Member of the Military, Do I Have to Pay Property Taxes?

The assessment of the non-business personal property of military personnel still appears to be an area of confusion, judging from the number of calls we receive on this subject.  The subject is further complicated by questions regarding the federal Soldiers and Sailors Relief Act of 1940. (Now entitled Service Members Civil Relief Act 50 USC App. 571) The United States Supreme Court has stated that service [people] shall not lose their residence or domicile at their home state solely by reason of being absent therefrom in compliance with military or naval orders, and that it does not relieve service (people) stationed away from home from all taxes of their state of domicile, but is to also relieve them of the burden of supporting multiple governments.

The effect of the Act is 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 (and home of record is not Missouri) is not taxable in Missouri.

The Attorney General issued an opinion (Burrell, Op. Att’y. Gen. No 95 (Feb 16, 1966) concluding that non-resident military personnel stationed in Missouri may obtain a certificate of no tax due (often called a waiver) from the collector and license their cars in Missouri without paying property tax on them.  If the vehicle is registered jointly with a spouse, the vehicle may not be taxed in Missouri.  Verification of a service person’s residence or state of legal residence is easily ascertainable by looking at the bottom potion of their “Leave and Earnings Statement” (i.e., pay stub), which indicates the individuals claimed state of legal residence.

In November 2009, the President signed the Military Spouses Residency Relief Act, the act provides, among other things, that the military spouse shall neither lose nor acquire a residency for tax purposes by reason of being absent or present in any taxing jurisdiction solely to be with the service member in compliance with military orders if the residence is the same for the service member & spouse.

Prior to this change, the State Tax Commission advised assessors that vehicles should not be assessed in Missouri if they were owned individually by the service member whose home of record was not Missouri or jointly by the service member and spouse.   Accordingly, we also advised that if the spouse was the sole owner of the vehicle under these circumstances, the vehicle should be assessed.

The change in the federal law now requires a vehicle (or, other personal property) not to be taxed in Missouri if it is owned by the spouse of a service member whose state of legal residence is not Missouri, and whose residence is the same as the service member’s, even if the property is owned individually by the spouse.  Conversely, personal property is taxable in Missouri if it is owned by the spouse of that service member stationed outside the state of Missouri but whose state of legal residence is Missouri, even if the property is located outside Missouri, provided the residence of the spouse is the same as the service member’s.

Because of my Military Status, I Will Be Late Filing My Declaration or Paying My Taxes.

The assessor . . . shall omit assessing the penalty in any case where he is satisfied the neglect falls into at least one of the following categories:

(1)    The taxpayer is in military service and is outside the state; . . . .

It is the Commission’s position that the assessor must be satisfied that the late filing was due to the person being 1) in the military, and 2) outside the state.  The assessor has discretion to waive the penalty or not depending upon his or her determination.  Further, for this provision to provide a valid reason to waive the penalty, the military personnel would have to be stationed outside the state under military orders.  Normally this would also mean they were in active duty.   Conceivably, reserves could be “called up” and might also qualify, but in that sense, they too would be “active duty.”

2.  Are military personnel exempt from paying interest and late fees on both personal and real estate taxes if they pay after December 31 of the tax year?

Section 139.100 .2 states in part:

Collectors shall, on the day of their annual settlement with the county governing body, file with governing body a statement, under oath, of the amount so received, and from whom received, and settle with the governing body therefore; but, interest shall not be chargeable against persons who are absent from their homes, and engaged in the military service of this state or of the United States.

The legislative intent clearly appears to be that active military personnel absent from their homes, i.e., stationed in another state or country, under military orders are exempt from paying interest.  However, this statute does not appear to exempt the military from the collection fee found in section 52.290.

Are Veterans or Former POW’s Exempt from Property Tax?

In the November 2, 2010 election, the voters passed House Joint Resolution 15. The measure amends Article X, Section 6 of the Missouri Constitution to read, in pertinent part:

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 . . . . (New language bolded)

While other provisions of this section indicate that the general assembly “may” exempt property by general law, this particular provision mandates the exemption without requiring any action of the general assembly. In fact, pursuant to Article XII, Section 2(b) of the Missouri Constitution, the measure will take effect thirty days after the election approving it.

Consequently, to qualify, the applicant for such an exemption must 1) be a former prisoner of war and 2) a veteran of any branch of the armed forces of the United States or this state who became one hundred percent disabled as a result of his or her military service, and must 3) own and occupy the homestead as a primary residence.

PROOF REQUIRED

County records should demonstrate that the Applicant is the owner of the homestead.

The applicant for this exemption should provide the assessor with the following

evidence:

1. Documents or sworn affirmation that the applicant occupies the homestead as

his or her primary residence;

2. A letter from the United States Government or United States Department of

Veterans Affairs as proof of service-connected total disability; AND

3. (a) Form DD 214 (Discharge Certificate) showing Ex-Prisoner of War Status;

OR

(b) A letter from the Military Personnel Records Center1 [also known as

National Archives and Records Administration (NARA)] or the United States

Department of Veteran Affairs indicating that the applicant is former prisoner

of war.

My Boat is Registered with the Coast Guard. Am I required to Pay Taxes on it?

Section 306.016.2, RSMo provides that documented vessels shall “not be liable for the payment of any state or local sales or use tax on the purchase.”   Nothing in that statute or any other exempts such vessels documented by the Coast Guard from the property tax.

What Property is Exempt from Property Taxes?

Section 137.100, RSMo.  These sections list a variety of exemptions.  The types of exemptions that frequently require the most research and analysis are:

…all property, real and personal, not held for private or corporate profit and used exclusively for religious worship, for schools and colleges, for purposes purely charitable, or for agricultural and horticultural societies….

Article X, Section 6, of the Missouri Constitution of 1945.  Section 137.100, RSMo expressly lists these categories and includes “not-for-profit agribusiness associations” as agricultural or horticultural societies.

Our Organization / Church is Exempt from Sales Tax. Does that qualify us for an Exemption from Property Taxes?

The legal test for a religious exemption is whether:

(1)          the primary and inherent use of the property is for “religious worship”.  “Religious worship” embodies as a minimum requirement a belief in a Supreme Being and references the rituals, customs, and practices required or believed necessary to carry out the faith’s belief in its Supreme Being; and

(2)          the property is owned and operated on a not-for-profit basis.

CSCEA v. Nelson, 898 S.W.2d 547, 549 (Mo. banc 1995); Missouri Church of Scientology v. State Tax Commission, 560 S.W.2d 837, 842 (Mo. banc 1978); Temple Emanuel v. Morton, STC #88-11774.

 Schools/Colleges Exemption

 The legal test for a school/college exemption is whether:

(1)               the primary and inherent use of the property is to serve as an institution of learning with a course of study designed to impart to the students who attend a knowledge of the things broadly covered within the field of education; and

(2)               the property is owned and operated on a not-for-profit basis.

State v. Holekamp, 151 S.W.2d 685 (1941).

 Charitable Exemption

 The legal test for a charitable exemption is whether:

(1)          the property is dedicated unconditionally to the charitable activity;

(2)          the property is owned and operated on a not for profit basis; and

the dominant use of the property is for the benefit of an indefinite number of people and directly or indirectly benefits society generally.

Does a 501C Automatically Qualify an Organization for Property Tax Exemption?

I Sold My Car, Why Did I Receive a Bill?

Section 137.075 RSMo 1994 states:

Every person owning or holding real property or tangible personal property on the first day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year.

With only a few minor exceptions, valuation date, ownership, situs and taxability are all determined on January 1 of the tax year.   Missouri has no statutory provision for prorating taxes.  Therefore, if a taxpayer owns a car on January 1 and sells it or moves out of the state on, say,  January 2, she is liable for the taxes on that car for the entire year.  Conversely, if a taxpayer buys a car on January 2 or moves into the state with the car on January 2 or later in the year, no taxes are owed on the car for that tax year.

Where can I get a list of Delinquent Property Tax Sales?

When does a property with Delinquent Taxes Owed Go Up For Sale?

Income Tax, Sales Tax, and Other Taxes

The Department of Revenue handles income, sales and taxes other than property taxes.  Their contact information is:

Central Office

Harry S Truman State Office Building
301 West High Street Jefferson City, MO 65101

Taxation: 573-751-3505

Business Tax Information:

This includes corporate income tax, cigarette tax, sales/use tax, employer withholding, etc.