Frequently Asked Questions

Personal property tax is a tax which is based upon the value of taxable personal property. The following types of personal property are considered taxable:
-Aircraft
-Boat motors
-Farm machinery and equipment
-Livestock
-Mobile homes
-Motor vehicles
-Trailers
-Watercraft
-Any other personal property not exempted by law

Please call 573-634-9124 for more information.

Taxes are assessed on property owned on January 1 each year. Even if you no longer own the vehicle, own a different vehicle, or no longer own any vehicle, the tax is based on what was owned on January 1. The tax amount is not prorated. The total tax amount is due upon receipt of the statement, but no later than December 31 or late payment charges will be assessed. Please call 573-634-9124 for more information.

No, you may mail your payment or place your payment in our drop box located at the 311 E. High Street entrance to the Cole County Courthouse Annex Building. You may also pay your property taxes on-line through the Internet or by phone through IVR technology 24 hours a day. A paid tax receipt will be mailed to you at the address on file unless you indicate an address change at the time of remitting your payment. Please call 573-634-9124 for more information.

Under state law taxes are due upon receipt of the tax bill but no later than December 31.

For payments made by mail to be on time, the postmark date must be December 31 or earlier. To ensure your mailed payment is timely, contact the Post Office to determine the office hours for mail cancellation. Payments placed in Post Office Mail drop boxes do not always receive the same day postmark. The collector’s office highly recommends mailing several days before the December 31 deadline.

Payments made in person are accepted during regular business hours (8 a.m. - 4:30 p.m., Monday through Friday) at the Collector’s Office. Payments placed in the Collector’s drop box before midnight December 31, are timely. The Collector’s drop box is located at 311 E High Street entrance of the Cole County Courthouse Annex Building. Please call 573-634-9124 for more information.

If you bought your car after January 1 of last year, use last year's receipt. Property taxes are not owed on the new vehicle until you've owned it on January 1. If you owned the vehicle on January 1 of last year and it is not listed on your receipt, or is incorrect on your receipt or statement, please contact the Assessor’s Office. Please call 573-634-9124 for more information.

Yes. Under state law, your tax obligation is established on January 1. Even if you move to a different state the next day, you are still taxed. However, if you move into Missouri on January 2, you are not taxed for that year. The tax bill is not pro-rated. The entire amount is due. Please call 573-634-9124 for more information.

If you were assessed and paid taxes in Cole County for the prior 2 years, you only need the most current year’s receipt. Your Cole County tax receipt shows prior years’ tax status. If you were assessed in another Missouri County, you may need to contact that county. If you cannot locate your tax receipt for the appropriate year, please call our office, at 573-634-9124, for additional information.

Yes. We mail bills to the address on file. Every year mail is returned by the Post Office as undeliverable because the forwarding time has expired. Penalties will accrue and are due if the bill is not paid before January 1, whether or not the bill is received by the taxpayer. Please call 573-634-9124 for more information.

The amount of tax you owe is based on the assessed value of the tangible personal property you owned on January 1 of that year. The higher the market value of the property, the higher the assessed value and therefore the higher the amount due. The value of the property is determined by the county assessor using standardized information. The assessed value of your vehicles and other property is listed on your tax bill.

Your personal property tax is calculated by dividing the assessed value of the property by 100, and then multiplying that value by the tax rate for your area. Personal Property Tax = (Assessed Value/100) * Tax Rate

Please call 573-634-9124 for more information.

Your payment must be received by the collector or postmarked no later than December 31. Payments received or postmarked after December 31 must include late charges as accrued for the month of payment. Late fees go up on the 1st of each month beginning January 1 until the bill is paid in full. Please call 573-634-9124 for more information.

-A paid personal property tax receipt or statement of non-assessment as requested by the Department of Revenue
-A motor vehicle inspection slip, if required
-Proof of insurance
-Renewal notice, if applicable

Please call 573-634-9124 for more information.

A duplicate paid personal property tax receipt may be obtained from the Collector’s office. Please call 573-634-9124 for more information.

The Motor Vehicle Bureau will accept a non-assessment form in place of a paid property tax receipt. This form states that you were neither assessed nor owe taxes in Cole County. You may obtain a non-assessment form from the Assessor’s Office if:
-You are new to the state of Missouri
-You are licensing the first vehicle in your name
-And, you do not have personal property taxes due to any Missouri county

Please call 573-634-9124 for more information.

The leasing company is generally billed for personal property taxes on all vehicles it owned on January 1. Please check your lease agreement for additional information. Please call 573-634-9124 for more information.

If you are renewing the plates on your leased vehicle, you will need a copy of the leasing company’s paid receipt. A duplicate paid receipt may be obtained from our office for a fee of $1. Please call 573-634-9124 for more information.