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Main Office/Annex are open, Collector services available online. Click here for COVID updates.

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FAQ’s

FAQ’s2020-01-20T12:25:50-05:00

Frequently Asked Questions

Click the categories below to filter questions about personal property tax, tax sales and other subjects related to living and moving in Clay County, Missouri. If you still haven’t found the answer to your question, please email us.

I Still Have A Question
I am renting a mobile home, am I responsible for the taxes?2020-01-20T12:05:41-05:00

The party responsible for the taxes should be stated in your rental agreement. 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.

I no longer live in Clay County. Why am I still being assessed on the mobile home?2020-01-20T12:05:41-05:00

Unless we are informed otherwise by the park or the taxpayer, the person named on the title or the purchasing agreement for the mobile home will be responsible for the taxes.

I received a bill, but only my mobile home was on it. Why?2020-01-20T12:05:41-05:00

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.

Aren’t mobile homes real estate?2020-01-20T12:05:41-05:00

Mobile homes are only considered real estate if they are permanently affixed to a permanent foundation. If that is the case, you need to make sure to contact Clay County.

How are mobile homes assessed?2020-01-20T12:05:42-05:00

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.

How is Personal Property of Military Personnel assessed?2020-01-20T12:05:42-05:00

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
How are aircraft assessed?2020-01-20T12:05:42-05:00

Aircraft are assessed based on year, make, model number, and hours flown the previous year. We use the spring issue of the Aircraft Blue Book per the State of Missouri.

An Aircraft is considered historic when it is 25 years or older and flown under 50 hours in a year.

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.

Aircraft will still need to be assessed even if they are in parts. They will be assessed at the historic percentage based on total purchase amount.

An Aircraft is eligible to be assessed by the State Tax Commission if it is used for commercial purposes and has a gross take-off weight of over 3,000lbs. Owners choosing to have their aircraft assessed by the State will need to inform Clay County. More information is available at the State Tax Commission web site.

I am renewing 2-year license plates; which years’ personal property tax receipts do I need?2020-01-20T12:05:42-05:00

You will need your two previous year’s receipts. If you were assessed in another Missouri county, you may need to contact th