ASSESSOR: PERSONAL PROPERTY

Resources for Individuals

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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.

Online Assessment

Forms

Frequently Asked Questions (Individuals)

What is Personal Property?
According to MO State Statute 137.075 “Persons owning or holding tangible personal property on the 1st day of January shall be liable for taxes.”  Personal property includes all motor vehicles, motorcycles, recreational vehicles, trailers, boats, motors, mobile homes, aircraft, farm machinery, livestock and grain.

The Assessor sends out assessment lists at the end of each year.  It is your responsibility to return that list to the Assessor’s office by March 1, listing the taxable personal property you own as of January 1 of that year.  Under state law, there is no provision for prorating taxes for a partial year, and you may be penalized if the form is not returned to the Assessor’s office by March 1.

Am I eligible for a tax waiver on my personal property?
To qualify for a tax waiver in Clay County, you must meet one of the following requirements:

  • You are new to our state.
  • You are a former resident returning to Missouri from another State and no unpaid personal property taxes are due in Clay or any other Missouri County.
  • You lived in Clay County on January 1st of the previous year but you did not have any personal property titled in your name.

If you meet requirement No. 1 or 2, you will need to bring your out-of-state title, application for title, or registration.  If you do not have a vehicle that was registered in that state you must provide proof of residence in that state for Jan 1 of the previous year.

If you meet requirement No. 3, you must bring the title or application for title in order to receive a tax waiver.

There is no fee for a tax waiver.

Why do I need to have the Title or Application for Title to get a waiver?
We need to verify that the vehicle you are tagging is going to be licensed in your name before we issue the waiver and we also need the make, model, and vehicle identification number (VIN) to assess your vehicle properly.

I need to license a car not included on my paid tax receipt.  What do I do?
If you bought your car after January 1 of this year, use last year’s receipt. Property taxes are not owed on the new vehicle unless you owned it on January 1st. If you did own the vehicle on January 1 of last year and it is not listed on your receipt, or is incorrect on you receipt or statement, please contact the Assessor’s office.

I bought my vehicle in December but did not take possession of it until after January 1st; do I still have to pay taxes on it?
Yes.  The date of purchase listed on the application for title is the date you actually owned it regardless of when you picked it up.

I am renewing 2- year license plates; which years’ personal property tax receipts do I need?
You will need your two previous year’s receipts.  If you were assessed in another Missouri county, you may need to contact that county for a previous year receipt. If you cannot locate your tax receipt for the appropriate year, please call the Collector’s office at (816) 407-3200 for additional information.

Why am I being taxed for a vehicle I no longer own?
The amount of tax you owe is based on the vehicles owned on January 1 of that year. Regardless of whether you no longer own those vehicles or whether you have purchased new vehicles, your tax is based on the vehicles owned January 1.

Do I owe taxes although I am no longer a Missouri resident?
Yes. According to state law, your tax obligation is established on January 1.  Even if you move out-of-state the next day, you are still obligated to pay Missouri taxes.  State law makes no provisions for prorating your tax bill.

I was not a Clay County resident on January 1st but I live here now.  Why can’t I just be assessed here?
Missouri law states that you must claim your personal property in the county you resided in on January 1st.  We would be happy to put you on our mailing list for the next year.  Please contact our office at (816) 407-3520 or go to link provided in this website to fill out the Personal Property Contact Form.

The property is titled in my name but my relative drives it, do I still have to claim it?
Yes.  The license bureau requires that anything titled in your name have a matching receipt (in your name) showing that taxes were paid on that vehicle.

My vehicle is not running, do I still have to claim it on my Assessment form?
Yes.  Any vehicle titled in your name must be claimed regardless of condition.

Who pays the tax bill if I get a divorce?
The tax responsibility goes to the owner of record on January 1.  If property is owned jointly and the court order dissolving the marriage does not address tax liability, both parties are jointly responsible for taxes.  Neither party can obtain a statement of no taxes due until the tax liability is satisfied.  If you are separated and not legally divorced we can not split the bill once it is made.  We can separate the account for the next year.  If you are legally divorced you will need to provide copies of the final divorce decree showing who is responsible for each vehicle and you must have a current address for each party.

Why is my tax bill so high?
The amount of tax you owe each year is based on the value of the vehicles you owned on January 1 of that year.  The value of each vehicle is found by using a standard rate book. The assessed value of each vehicle can be found on your tax statement.  State Statutes dictate that we use the October issue of the NADA book.

Why is there an Assessment penalty on my bill?
You are required to return your Assessment form to our office no later than March 1st of each year.  If it is received later than March 1st you will be assessed a late filing penalty that is based on the total assessed value of your vehicles.  The increments are as follows:

$0 - $1,000  $15 penalty
$1,001 - $2,000  $25 penalty
$2,001 - $3,000 $35 penalty
$3,001 - $4,000 $45 penalty
$4,001 - $5,000 $55 penalty
$5,001 - $6,000 $65 penalty
$6,001 - $7,000 $75 penalty
$7,001 - $8,000 $85 penalty
$8,001 - $9,000 $95 penalty
$9,001 and above $105 penalty

 

Why is my tax bill higher than my friend’s tax bill?
The amount of tax you owe is based on the value of your vehicles, not on the number of vehicles.  It is common for a person with one expensive vehicle to owe more taxes than someone with several less expensive vehicles.  Also, tax bills vary by taxing district because of levy differences.

How is the assessed value figured for my personal property?
MO State Statute 137.080
By law, personal property is divided into sub classes.

Grain    ½ of 1% of true market value
Livestock    12% of true market value
Motor Vehicles    33 ⅓% of true market value
Manufactured Homes    19% of true market value
Historic Aircraft & Vehicles    5% of true market value
All other personal property    33 ⅓% of true market value

Classification and assessment ratios are set by the State Law and cannot be changed by the Assessor.

How do I fill out my assessment list?
When you get your assessment list in the mail, you will find that your address and property from the previous year are pre-printed on the form.  If there are changes to your address, please make those changes in the spaces provided.  Even if you have moved out of Clay County, and your mail was forwarded please mail the list back to the Assessor’s office informing us of this so that you may be removed from the tax rolls and avoid future mailings.

The property that is preprinted on the list is the property that was on file for you the preceding year.  Any property that has been disposed of you will need to draw a line through and provide the date disposed of.  Below the list of pre-printed items are sections for you to list property that was acquired during the previous year.  Be sure to fill the form out completely. Do not re-list property that has been pre-printed for you.  Should corrections need to be made to the pre-printed property lines item, make those corrections directly to them.

The assessment form must be accurately completed and returned to the Clay County Assessor’s office before March 1 in order to avoid a late filing penalty.

Generally, leased vehicles are claimed by the leasing company and you are not directly responsible for the taxes.  However, there are exceptions so you may want to check with your leasing company before listing a leased vehicle.

If you have further questions, please contact the Assessor’s Office at (816) 407-3520 or (816) 407-3470.

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 three BOE members. 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 continuing to state tax commission.

Aircraft

How are aircraft assessed?
Aircrafts are assessed based on year, make, model number, and hours flown the previous year. We use the spring issue of the Aircraft Bluebook per the State of Missouri.

When will my aircraft be considered historic?
Aircraft is considered historic when it is 25 years or older and flown under 50 hours in a year.

My aircraft was a kit plane. How is that assessed?
Kit planes are always assessed at the historic aircraft percentage based on the purchase price of the kit, purchase amount for additional parts, and number of labor hours.

My aircraft is in parts, do I still need to claim it?
Yes, the aircraft will still need to be assessed even if it is in parts. It will be assessed at the historic percentage based on total purchase amount.

How do I get my aircraft assessed by the State Tax Commission?
Aircraft is eligible to be assessed by the State of Missouri if it is used for commercial purposes and has a gross take off weight of over 3,000 pounds.

If your aircraft meets those standards, you can learn more here: STC website

If you choose to have your aircraft assessed by the state, you will need to make sure to inform Clay County.

Military

The assessment of military personnel continues to be an area of confusion, judging from the number of calls we receive on this subject. The law in this area is controlled by the federal Soldiers and Sailors Relief Act of 1940. The United States Supreme Court has stated that military personnel shall not lose their residence or domicile in their home state solely because they are absent from the state in compliance with military or naval orders. However, military personnel stationed away from Missouri must still pay personal property taxes in Missouri assuming they retain Missouri as their home state of record.

The military personnel are treated as though they never left their home state and county. Consequently, assessors should treat the tangible personal property stationed in other states or countries the same as if the taxpayer is living in the county and the personal property is present in the state. The other side of the matter, is that personal property of any individuals residing in your county by means of military orders are not taxable in your jurisdiction, with the exception of business personal property located in Missouri and owned by non-resident military personnel.

The Attorney General issued an opinion [Burrell, Op. Att’y. Gen. No 95 (Feb 16, 1966)] concluding that non-resident military personnel stationed in Missouri may obtain a certificate of no tax due (a waiver) from the collector and license their cars in Missouri; however, if a military spouse is the sole owner, it should be taxed as any other resident. Verification of the home of record is easily ascertainable by looking at the bottom portion of the “Leave and Earnings Statement” (i.e., pay stub) which indicates the individual’s claimed home state of record.

Where Military Personal Property is Taxed:

Type of Owner Location of Property Where Taxed
Non-MO Resident Military In Missouri Non taxable
MO Resident Military In Missouri In county of residence
MO Resident Military Outside Missouri
(voluntary reporting)
In county of residence
MO Resident Military Outside Missouri
(non-reporting)
In county of residence

Mobile Homes

How are mobile homes assessed?
Mobile homes are assessed from the October issue of the NADA book , and assessed at 19% per the State of Missouri.

Mobile homes are assessed similarly to vehicles in the fact that it is based on who owned the mobile home on January 1st, where the mobile home was located, year, and make of the mobile home.

Mobile homes differ from vehicles in the fact that they are claimed where they are located and not where the owner is located. Also, the total square footage is taken into consideration when figuring the assessed value.

Per Section 137.092, RsMo the mobile home parks are responsible for rendering the mobile homes and owners located within the park to the Assessor's office every year. So, even if you don't claim it on your personal list, it may still be added based on the report that we receive from your park.

Aren't mobile homes real estate?
Mobile homes are only considered real estate if they are permanently affixed to a permanent foundation. If that is the case, you will need to make sure to contact Clay County.

I received a bill, but only my mobile home was on it. Why?
More than likely, we did not receive your personal assessment list, but the mobile home was rendered to us by the park. When that happens, we do not assess the vehicles until the taxpayer either sends in their personal assessment list or comes in to one of our locations to be assessed.

I no longer live in Clay County. Why am I still being assessed on the mobile home?
Until we are informed by the park or the taxpayer, whoever's name is on the title or the purchasing agreement for the mobile home will be the person responsible for the taxes.

I'm renting a mobile home, am I responsible for the taxes?
It should state in your rental agreement who is responsible for the taxes. If it is a 'rent to own' agreement, you may be responsible. Make sure to check your agreement or contact whomever you are renting from.

Moving Information/Address Change

Address Change Form

How long do I have to obtain Missouri license plates and a Missouri’s driver’s license?
You have 30 days to obtain Missouri license plates and a Missouri’s driver license.

What is needed to obtain Missouri plates?
You will need the title or registration to the vehicle, proof of insurance, a Missouri State Inspection Certificate, and a tax waiver from the Clay County Assessor’s office.

Moving to Clay County From Another County in Missouri: What is required to license my vehicle in Clay County?
You will need the title or registration to the vehicle, proof of insurance, a Missouri State Inspection Certificate, and a copy of the tax receipt showing paid taxes from the county where you were a resident on January 1 of the previous year. If you have two-year tags on your vehicle, the license office will require the previous two years tax receipts.

How do I get on Clay County’s tax rolls?
If you are a new resident of Clay County as of January 1, you need to contact the Clay County Assessor’s office so that an assessment list may be mailed to you prior to March 1.  If you became a Clay County resident after January 1, you will need to notify the county assessor’s office that you moved from with your new address so they know where to send their bill for that year and contact Clay County Assessor’s office to be mailed a list for the following year. Taxpayers already on the tax rolls may fill out their assessment forms online (Jan 2 through Apr 30), whereas all taxpayers can download a current assessment list, print and fill it out at home and send it to our office. Remember, you pay taxes to whichever county you lived in on January 1.

Moving within Clay County
If you move from one address in Clay County to another address in Clay County contact the Assessor’s office with your new address.

Moving Out of Clay County
If you move out of Clay County, please contact the Assessor’s office with your new address.  If moving to another county in Missouri you will need to notify that county’s assessor’s office of your residence there.

 

Additional Resources

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) 471-5280 2600 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

Clay County, Mo.

Contact Us

Clay County Assessor
Cathy Rinehart

Clay County Courthouse
1 Courthouse Square
Liberty, Missouri 64068
 
Phone: (816) 407-3500
Fax: (816) 407-3501
Email the Assessor


Clay County Courthouse Annex
1901 NE 48th St
Kansas City, Missouri 64118
 
Phone: (816) 407-3470
Fax: (816) 407-3461
Business: (816) 407-3460


GIS/Mapping
234 W. Shrader St, Suite D
Liberty, Missouri 64068
 
Phone: (816) 407-3370
Fax: (816) 407-3371
Email GIS/Mapping