Jefferson County Seal
Jefferson County,
Missouri
Est. 1818
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Home  County Offices  Assessor  Personal Property
 

 

    Personal Property

Personal property tax is collected by the Collector of Revenue each year on tangible property (e.g. motorized vehicles, boats, recreational vehicles) owned on January 1st of that year.  Personal property is assessed (valued) each year by the Assessor's office. 

 

Your assessment list is due by March 1st of that year.  State statutes require a penalty to be added to your personal property tax bill if the list is not returned by the deadline.

 

Contact:  636-797-5343 (p) or ppassessor@jeffcomo.org or 636-797-5083 (f)

 

My address has changed, how do I notify the Assessor?

 If you are a Jefferson County resident and moved within the county; fill out the Change of Address form and email (ppassessor@jeffcomo.org), fax, mail, or drop off the form at the Assessor's Office.

 

I am a new resident to Jefferson County, how do I notify the Assessor?

You will need to fill out a New Resident Personal Property Assessment List for new residents and file with Jefferson County.  Email (ppassessor@jeffcomo.org), fax, mail, or drop off the form at the Assessor's Office.  

 

What is a Tax Waiver and do I need one?

A tax waiver indicates a specific person, business, or corporation does not owe any personal property taxes for a specified tax year.  A tax waiver is only used to license a vehicle, motorcycle, trailer, or other assets. You may be entitled to a tax waiver if one of the following applies:

  

     ●   A new resident to the state

 

     ●   This is the first licensed asset you have ever owned

 

     ●   You did not own any personal property on January 1st of the prior year

 

     ●   You are in the military and your home of record is not Missouri (LES papers required)

  

How to Apply for a Tax Waiver 

Application for a tax waiver can be made in person, by mail, fax, or email.  If applying by fax or email, please allow 24 hours process time.  The following items are required along with the tax waiver application.

 

     ●   Front and back of the title (with back of the title filled out) or title application or title receipt 

 

     ●   Driver's license (if it is an out of state license, proof of physical address is required)

 

     ●   Current phone number (and optional: email address)

 

     ●   Reason for the tax waiver (see above)

 

     ●   For a leased vehicle tax waiver

             ○   physical address of the lessee

             ○   title application

 

     ●   For a business vehicle tax waiver

             ○   Missouri Secretary of State filing or any paperwork showing when business started

             ○   title (with back of the title filled out) or title application or title receipt

  

Who must declare personal property?

RSMo. 137.075 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. RSMo. 137.340 Every person, corporation, partnership or association owning or controlling tangible personal property shall file with the assessor of the county an itemized return listing all the tangible personal property so owned or controlled on January 1st. Personal property must be reported in the county where you resided on January 1st.

How can I declare personal property?

If you have resided and reported personal property last year in Jefferson County you will be mailed a personal property assessment list during the first week of January. You must fill out and return the form by March 1st.

 

Is there a late filing penalty if I don't return my assessment list?

Yes.  “…If any person shall fail to deliver the required [assessment] list to the assessor by the first day of March, the owner of the property which ought to have been listed shall be assessed a penalty added to the tax bill, based on the assessed value of the property that was not reported, as follows [in the following table].” (RSMo. 137.280

 

Assessed Valuation ($)

Penalty

0-1,000

$15

1,001-2,000

$25

2,001-3,000

$35

3,001-4,000

$45

4,001-5,000

$55

5,001-6,000

$65

6,001-7,000

$75

7,001-8,000

$85

8,001-9,000

$95

9,001 – up

$105

 

Exceptions to the Late Filing Penalty

The Assessor has the authority to waive the penalty in specific situations including:

 

1.  Taxpayer is in military service and out of state

 

2.  Taxpayer filed on time but in wrong county

 

3.  Loss of records due to fire, theft, fraud, or flood

 

4.  Taxpayer can show the assessment list was mailed by due date with evidence of postmark

 

5.  Assessor determines no assessment list form was mailed to the taxpayer for specific year

 

6.  Neglect occurred as a direct result of the actions or inactions of the county, its employees, or contractors