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

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 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.

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?2020-01-20T12:05:43-05:00

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 need to license a car not included on my paid tax receipt. What do I do?2020-01-20T12:05:43-05:00

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.

What is MACRS?2020-01-20T12:05:43-05:00

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.

What type of equipment should be claimed?2020-01-20T12:05:44-05:00

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.

Can I get a value for my business account?2020-01-20T12:05:44-05:00

Business Personal Property values can be retrieved online at https://www.claycountymo.tax/businesspersonal/ as of June 1 each year.

How do I appeal my values?2020-01-20T12:05:44-05:00

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 fax my Business Personal Property declaration in?2020-01-20T12:05:45-05:00

Yes, please use fax # (816) 407-3461.

May I have an extension for filing my Business Personal Property declaration?2020-01-20T12:05:45-05:00

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 get a breakdown of the assessed value on my account?2020-01-20T12:05:45-05:00

Business personal property values can be retrieved online at https://www.claycountymo.tax/businesspersonal 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 protected].

How do I register my business with the county?2020-01-20T12:05:45-05:00

You can visit https://www.claycountymo.tax/businesspersonalregistration 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.

Who must render Business Personal Property?2020-01-20T12:05:46-05:00

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.

What is Business Personal Property?2020-01-20T12:05:46-05:00

Business Personal Property consists of every kind of property owned by the business that is not real property. It must be movable without damage to itself or the real estate.

Why is there an Assessment penalty on my bill?2020-01-20T12:05:46-05:00

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:

ASSESSED VALUE PENALTY
$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

How can I get a receipt for last year’s taxes?2020-01-20T12:05:46-05:00

At the top of our home page is a red button labeled “Pay Bill/Receipts.”  Click that box to go to our billing and receipts portal.  The best way to search the portal is to use ONLY your last name and first name.  When you find your account and get to the account detail page, scroll to the bottom of the page, and you will see blue links to past receipts.

What do I need to submit to your office to claim a Collector’s Deed?2020-01-20T12:05:47-05:00

Click HERE to download the correct affidavit.

What type of letter do I need to send to the people/parties identified in the title search?2020-01-20T12:05:47-05:00

Click HERE for a sample notice letter.

What do you do once you receive your title search?2020-01-20T12:05:47-05:00

Click HERE to review important instructions and deadlines.

What is required to license my vehicle in Clay County?2020-01-20T12:05:47-05:00

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.

What is needed to obtain Missouri plates?2020-01-20T12:05:48-05:00

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.

How long do I have to obtain Missouri license plates and a Missouri’s driver’s license?2020-01-20T12:05:48-05:00

You have 30 days to obtain Missouri license plates and a Missouri’s driver license.

Where is the County Planning and Zoning?2020-01-20T12:05:48-05:00

County Planning and Zoning
234 W. Shrader, Suite C
Liberty, MO 64068

When and how can I appeal my market value?2020-01-20T12:05:48-05:00

Detailed instructions are available here.

Informal hearings will be held from April through early May with an appraiser from the Assessor’s Office. Please call for an appointment during the month of April.

Board of Equalization hearings will start in July. All requests for BOE appeals must be made through the Clerk’s office. Original signed forms must be returned by the 3rd Monday in June. This step is mandatory for further appeals.

State Tax Commission hearings can be scheduled after filing with the Board of Equalization. State Tax Commission filing deadline is 30 days following the final action of the BOE or September 30th, whichever is later.

How can I determine the market value for my property?2020-01-20T12:05:49-05:00

The Change of Value Notice displays previous market value and current market value by calendar year. Current and historical change of value notices are available online here.

Who are the taxing authorities in Clay County?