ASSESSOR: PERSONAL PROPERTY
Resources for Business
The Assessor is responsible for the valuation of all taxable property in the County. Every person owning or holding 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. The political subdivisions, a.k.a. taxing jurisdictions (school districts, rural fire districts, the county library, etc.) are responsible for setting the tax rates necessary to generate the revenue needed to fund their operations. Property tax rates are set by September 1st of every year.
Missouri's property tax continues to be the largest and most reliable source of funding for the State's local governments, with approximately two-thirds of the taxes collected going to local schools. An efficient, professional assessment program ensures that this stable, steady revenue source is not only maintained but also that it is implemented in a fair and equitable fashion.
THIS IS NOT YOUR ASSESSMENT
Business Personal Property Values (available after June 1st)
Business Personal Property Assessment Forms
- 2023 Forms
- 2022 Forms
- 2021 Forms
- 2020 Forms
Frequently Asked Questions (Business Personal Property)
What is Business Personal Property?
Business Personal Property consists of every kind of property used by the business that is not real property. It must be movable without damage to itself or the real estate.
Who must render Business Personal Property?
All businesses, except those with an exempt status on January 1st of any year.
Business is defined as: retail stores, distribution, manufacturers, professionals – doctors, lawyers, dentists, business services – any activity located in Clay County except those with an exempt status such as banks, churches, schools, county, state and federal offices, etc.
How do I register my business with the county?
You can visit http://www.claycountymo.gov/assessor and print a Business Personal Property Registration Form, fill it out and send it in or come in to one of our two locations and do it in person.
Can I get a breakdown of the assessed value on my account?
Business personal property values can be retrieved online at http://www.claycountymo.gov/assessor after June 1 of each year. If that isn't enough of a breakdown, please put your request in writing via e-mail or postal service. Our e-mail address is: email@example.com.
May I have an extension for filing my Business Personal Property declaration?
Declarations are due March 1. Written requests for an extension must be received by March 1, and extensions can only be granted to April 1.
Can I fax my Business Personal Property declaration in?
Yes, please use fax # (816) 407-3461.
How do I appeal my values?
Informal: Will be conducted between April 1 and May 1 by the Assessor's staff of appraisers. Call (816) 407-3520 between 8:30am and 4:30pm Monday-Friday for an appointment.
Board of Equalization: Following informal hearings, taxpayers may appeal to the Board of Equalization (BOE). Forms for making application to appeal to the BOE are available at the County Clerk’s office at (816) 407-3582.
State Tax Commission: Appeals must be received by the State Tax Commission by August 15th or within 30 days of the BOE decision. Taxpayers must first present an appeal to the BOE before appealing to the State Tax Commission.
Can I get a value for my business account?
Business Personal Property values can be retrieved on line at http://www.claycountymo.gov/assessor as of June 1 each year.
What type of equipment should be claimed?
Anything that is used for the business that is not considered inventory (for sale).
Examples: office fixtures, office equipment, displays, office furniture, signs, fax copy, machines, phones, file cabinets, office décor, computer equipment (including software), data processing equipment, tools, machinery, high tech equipment (computer driven), slot machines, robotics, construction equipment, etc.
What is MACRS?
The Modified Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation.
Missouri Dept. of Revenue Driver's License Offices
|Excelsior Springs||(816) 630-6612||115 Crown Hill Rd|
|Gladstone||(816) 455-5100||5943 NE Antioch Rd|
|Liberty||(816) 407-9186||137 N Stewart Rd|
|North Kansas City||(816) 472-0555||2421 Burlington|
Municipalities/Jurisdictions in Clay County
|Avondale City Hall||(816) 453-7710|
|Birmingham City Hall||(816) 455-0045|
|Claycomo City Hall||(816) 452-5539||Fax (816) 452-8872|
|Excelsior Springs City Hall||(816) 630-0750||Fax (816) 630-4424|
|Gladstone City Hall||(816) 436-2200||Fax (816) 436-2228|
|Holt City Hall||(816) 320-3391||Fax (816) 320-2555|
|Kansas City, City Hall||(816) 513-3600||Fax (816) 513-1363|
|Kearney City Hall||(816) 628-4142||Fax (816) 628-4543|
|Liberty City Hall||(816) 439-4400||Fax (816) 439-4419|
|Mosby City Hall||(816) 628-4875||Fax (816) 628-9941|
|North Kansas City, City Hall||(816) 274-6000||Fax (816) 421-5046|
|Oakview City Hall||(816) 436-9150||Fax (816) 436-2671|
|Pleasant Valley City Hall||(816) 781-3996||Fax (816) 781-6002|
|Randolph City Hall||(816) 455-9323||Fax (816) 455-9316|
|Smithville City Hall||(816) 532-3897||Fax (816) 532-3990|