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1. What is personal property tax?

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.

All taxable personal property shall be assessed in the county in which the owner resides the first day of January each year. 

Percentage of Market Value That Determines Assessed Value

All personal property except those listed below	33.33%
Mobile homes used as dwellings	19%
Grain and other agricultural crops	0.05%
Livestock and poultry	12%
Farm machinery	12%
Historic motor vehicles	5%
Certain Aircrafts	5%
Certain business tools and equipment	See applicable laws

2. How do I get a Personal Property tax bill?

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. 

3. When are the bills available and due?

Tax bills will appear on our website in November and will be mailed late November.  If you have not received a bill by December 1st please contact the Collector’s office at 636-797-5406 to check the status of your tax record and verify the mailing address.  Personal Property Tax is due on December 31st of the tax year and become delinquent on January 1st of the following year.

4. I sold my car in March, why do I have to pay for the full year?

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.

5. What form of payments are accepted & where can the bills be paid?

Payment should be made payable to Michelle Worth, 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, online at Jefferson County Property Taxes or by Interactive Voice Response by calling 877-690-3729 (if paying by IVR you will need to know your bill number and the Jefferson County Jurisdiction code "3515").

6. Why am I being charged interest and penalties?

As a taxpayer, please be aware that interest and penalty start accruing January 1^st 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 and penalties per state statute Number 139.100.3. (The Attorney General for the State of Missouri has issued a legal opinion Number 80-2004 that the Collector of Revenue does not have the authority to waive penalties or interest on delinquent real or personal property taxes.)

7. How can I obtain another copy of my paid receipt or waiver?

There is a $1 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 for each copy needed. You may also come to the office and pick up a copy at the cashier window for $1 each.

A free copy of the receipt can be accessed through this Collector website by selecting Tax Search to do a Personal Property Search by your name.  You will want to select the tax year that you need on the drop down and then click on Tax Receipt in blue text on the right side of the screen.

A free copy of the waiver can be accessed through this website by selecting the Assessor on the Departments list and selecting Property Record Search to do a Personal Property Search  by your name.  You will find a waiver section at the bottom.  Click on the green print button.

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 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.

8. How do I know if I am eligible for a waiver?

 A waiver may be issued for the reasons listed below:

• You have moved to Missouri from another state, and would not have been subject to personal property tax for the previous year.
• You are a current resident, but did not own taxable personal property January 1st of the previous tax year.
• You are a tax exempt organization licensing a vehicle in the organization’s name.
• You are in the military and your home of record is not Missouri.
• This is the first vehicle you have ever owned.

Waiver applications are generated through the County Assessor’s office and can be accessed through their website by clicking on the Property Record Search button.

9. May I pay personal property and real estate taxes with a single check?

Yes. Please be sure to add them correctly and send the exact amount due.

10. I am no longer a Missouri resident, do I still owe this tax?

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.