Frequently Asked Questions
FREQUENTLY ASKED QUESTIONS REGARDING PERSONAL PROPERTY TAX:
Q. What is personal property tax?
A. Personal property tax is a tax based upon the value of taxable personal property. Taxable personal property consist of motor vehicles, trailers, mobile homes, watercraft, boat motors, aircraft, livestock, farm machinery and equipment, agricultural crops and any other personal property not exempted by law. The Market Value of an item is established by the County Assessor using a standard rate book provided by the Missouri State Tax Commission. The Assessed Value is a percentage of the Market Value. The Assessed Value of an item multiplied by the tax rate (levy) for your district determines the amount of personal property tax you pay.
The percentage of Market Value that determines Assessed Value is as follows:
All personal property except those listed below: 33 1/3%
Mobile homes used as dwellings 19%
Grain and other agricultural crops 0.05%
Livestock and poultry 12%
Farm machinery 12%
Historic motor vehicles (see 201.131 RSMO) 5%
Certain aircraft (see 137.115 RSMO 5%
Certain business tools & equipment (see laws)
All taxable personal property shall be assessed in the county in which the owner resides the first day of January each year.
Q. How do I get a Personal Property tax bill?
A. Each year, you are required to fill out an assessment form with the County Assessor’s Office listing the taxable personal property you own January 1st of the tax year. Generally, these forms are mailed out to the taxpayer in January and are due back to the Assessor no later than March 1st. If you do not get a form to fill out in the mail, please contact the Assessor’s office at 636-797-5343. Substantial late filing fees are assigned by the Assessor if you do not return your form by the deadline.
If you have recently moved into the county, it is your responsibility to contact the Assessor’s office to obtain an assessment form and be added to the county tax rolls. It is also your responsibility to keep us informed of your current address.
Q. I sold my car in March, why do I have to pay for the full year?
A. Personal property is based on ownership as of January 1, each year. If you purchase a vehicle January 2nd you do not pay on it until the following year, but if it’s owned on the first day you pay for the full year regardless of when it is sold. Unfortunately, the law has no provisions for pro-rating taxes due.
Q. What form of payments are accepted & where can the bills be paid?
A. Payment should be made payable to Beth Mahn, Collector of Jefferson County, and may be paid in the form of cash, cashier’s check, money order, personal check, any major credit card, debit card or by E-check. You may pay at our office located at 729 Maple Street, Hillsboro, MO 63050, on-line at https://collector.jeffcomo.org/or by IVR by calling 1-877-690-3729 (if paying by IVR you will need to know your bill number, the amount due, and the Jefferson County Jurisdiction code “3515”)
Q. Can I make a partial payment on my tax bill?
A. NO - -we cannot accept partial payments. We can take one year at a time starting with the oldest year due, if multiple years are owed.
Q. Why am I being charged Interest & penalties?
A. As a taxpayer, please be aware that interest & penalty start accruing January 1st of each year. If you do not receive your bill by the end of November, it is your responsibility to contact the Collector’s Office to find out why. The Collector’s Office does not have the authority to remove or reduce interest & penalties per state statute #139.100.3. (The Attorney General for the State of Missouri has issued a legal opinion #80-2004 that the Collector of Revenue does not have the authority to waive penalties or interest on delinquent real or personal property taxes.)
Q. How can I obtain another copy of my paid receipt or waiver?
A. There is a $1.00 fee for a duplicate copy or waiver. You may mail in your request, giving us your name and the year(s) that you need along with $1.00 for each copy needed. You may also come to the office and pick up a copy at the cashier window for $1.00 each.
We can also fax copies of paid receipts to several license offices located in Jefferson and St Louis County. Please call our office in advance to find out which license offices we have a fax service with. If choosing to do this, be aware that most license offices will collect a fee of $4.00 for this service.
Also note, the Jefferson County Collector sends information weekly to the Department of Revenue informing them of paid taxes, so on most occasions the license office should be able to access our records and see your information.
Q. How do I know if I am eligible for a waiver?
A. A waiver may be issued for the reasons listed below:
1) You have moved to Missouri from another state, and would not have been subject to
personal property tax for the previous year.
2) You are a current resident, but did not own taxable personal property January 1st of the
previous tax year.
3) You are a tax exempt organization licensing a vehicle in the organization’s name.
4) You are in the military and your home of record is not Missouri.
5) This is the first vehicle you have ever owned.
Waiver applications are generated through the County Assessor’s office and then issued by the County Collector’s office for a fee of $1.00.
Q. May I pay personal property and real estate taxes with a single check?
A. Yes. Please be sure to add them correctly and send the exact amount due.
Q. I am no longer a Missouri resident, do I still owe this tax?
A. Yes. By state law, your tax obligation is established on January 1st. Even if you move to a different state after January 1st, you are still taxable for the year. Unfortunately, the law has no provisions for pro-rating taxes due.
FREQUENTLY ASKED QUESTIONS REGARDING REAL ESTATE TAXES:
Q. How do I change the name and address on my real estate bill?
A. Addresses can be changed by contacting either the Assessor’s or Collector’s offices. If you are changing the address after you received your bill, you would need to contact the Collector. If you are changing your address prior to bills being mailed, please contact the Assessor’s office.
The name on real estate bills can only be changed by recording a new deed. To have a new deed prepared you may want to contact a title company or real estate attorney.
Q. I bought my property during the year, when will it be assessed in my name and who is responsible for the taxes?
A. As soon as the new deed is recorded in the Recorder of Deed’s office, the Assessor’s file will reflect the change. In most instances, the seller’s portion of taxes is credited at the closing and the buyer is responsible for the full year of taxes. Refer to your settlement statement or contact the title company that you closed through if you have further questions.
Q. I did not receive a tax bill, why do I have to pay a late fee?
A. As an owner of real estate it is your responsibility to make sure the taxes are paid each year by December 31st. If you do not receive your tax bill by the end of November, please call the office so that we may mail you a duplicate statement. Tax bills are mailed as a courtesy and failure to receive a tax bill does not relieve you of the obligation to pay by December 31st each year. State statute requires us to collect interest and penalty on any payment received with a postmark after December 31st. Please be aware of the last pickup time at your post office if you are mailing on the last day of the year.
Q. I received my tax bill and my loan company is supposed to pay this for me, what should I do with it?
A. If you received your tax bill, then your mortgage company did not submit a request for it. Mortgage companies are required to send us a written request for all tax bills they intend to pay. You should call your mortgage company to find out what address they want you to forward your bill to.
Q. Is there any tax relief available?
A. Yes. There is senior citizen and disabled citizen property tax relief. Currently there is one program in place to assist senior citizens with real estate property taxes. The state of Missouri administers this program.
“CIRCUIT BREAKER PROGRAM” - For information on this program you can call the Missouri Department of Revenue at: 573-
751-3505 or Mid-East Area Agency on Aging 1-800-243-6060 . Information can also be obtained on the following website
Q. What are the procedures for paying my taxes under protest?
A. If the assessed value on your property is raised, the Jefferson County Assessor will send you a change of value notice in the spring.
If you believe that your property has been assessed incorrectly, you should first contact the Jefferson County Assessor prior to June 15th to determine how they assessed your property. If you are still not satisfied with the assessment, then you can appeal to the Board of Equalization.
This board meets through the summer, and you should contact the Jefferson County Clerk by 5:00 pm on the third Monday in June to schedule an appointment before this group. There are specific forms provided by the County Clerk that must be completed to properly secure your appeal.
If you are still not satisfied you can then appeal to the Missouri State Tax Commission. This group operates out of Jefferson City, but they will schedule appointments here in Jefferson County to hear your appeal.
If you have an appeal pending with the State Tax Commission, you must still pay the full amount of your taxes before December 31st, and this payment should be accompanied with a letter stating that you are paying your taxes in protest and that you have an appeal pending with the State Tax Commission. When we receive your tax payment, the Collector will hold these funds in an escrow account until a ruling is made on your appeal.
The payment of taxes in protest is a very specific legal remedy that is available to taxpayers that believe that they have been assessed incorrectly. Simply writing “protest” on your check when making your payment will not preserve your rights to appeal.
For more information you can refer to the Missouri Revised Statutes section 139.031.