Every tangible thing being owned or part owned weather animate or inanimate, other than money, household goods, wearing apparel and articles of personal use and adornment, as defined by the State Tax Commission of Missouri. According to Missouri State Statutes, all personal property shall be assessed in the county where the owner resides. There are exceptions to the residency filing of personal property. US Coast Guard documented vessels in other counties, floating boat docks residing in other counties, manufactured homes shall be assessed in the county in which they are located. All articles of personal use contained with the residence or dwelling place are NOT subject to assessment. Property used for commercial, industrial, and agriculture purposes shall be considered taxable personal property.
If you do not receive a Personal Property Notice, it is your responsibility to file an assessment for that calendar year.