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

If you are a Jefferson County resident and moved; fill out the Change of Address Form (PDF) and email the Assessor, fax, mail, or drop off the form at the Assessor’s Office.

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

A New Resident Personal Property Assessment List (PDF) will need to be filled out only if you are a new resident for the current tax year. Email the Assessor, fax, mail, or drop off the form at the Assessor’s Office.

3. What is a tax waiver and do I need one?

A tax waiver, also known as, Statement of Non-Assessment,  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 Missouri resident
• 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 are required)

How to Apply for a Tax Waiver (Statement of Non-Assessment)
Application for a tax waiver can be made in person, by mail, fax, or email.  If applying by fax or email, please allow 24 hour process time.  Along with the completed Tax Waiver Application and a Photo ID (if you have an out-of-state photo ID, please provide proof of address, e.g., piece of mail, lease agreement, electric bill), one of the following items is required:

1. Front and back of the asset title (person to person sale requires the purchaser’s name, address, and date of sale on the back of the title)
2. Missouri Title Application
3. Title receipt
4. Registration

• If you have a Leased Vehicle please also provide in addition to the above requirements the physical address of the lessee.
• If you have a Business Vehicle please also provide in addition to the above requirements the Missouri Secretary of State Filing or any paperwork showing when the business started

To apply online, please click on the link below.  Email address and fax number will be located on the top of the application form.

Tax Waiver Application (PDF)

4. Who must declare personal property?

Revised Statutes of Missouri 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. 

Revised Statutes of Missouri 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.

5. 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.

6. 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). - Revised Statutes of Missouri 137.280

Assessed Valuation	Penalty
$0 to 1,000	$15
$1,001 to 2,000	$25
$2,001 to 3,000	$35
$3,001 to 4,000	$45
$4,001 to 5,000	$55
$5,001 to 6,000	$65
$6,001 to 7,000	$75
$7,001 to 8,000	$85
$8,001 to 9,000	$95
$9,001 or More	$105

Exceptions to the Late Filing Penalty

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

• Taxpayer is in military service and out of state
• Taxpayer filed on time but in wrong county
• Loss of records due to fire, theft, fraud, or flood
• Taxpayer can show the assessment list was mailed by due date with evidence of postmark
• Assessor determines no assessment list form was mailed to the taxpayer for specific year
• Neglect occurred as a direct result of the actions or inactions of the county, its employees, or contractors