Every January the Warren County Assessor’s Office mails out a Personal Property Declaration form to each person and business that declared personal property the previous calendar year.
All forms contain a listing of items that were declared the previous year. If you moved within the county or have moved out or changed your mailing address, you need to contact the Assessor’s office and notify us of the change.
Every person or business owning or holding tangible personal property on the 1st day of January of that calendar tax year shall be liable for taxes for the year. All personal property assessment forms are to be returned to the County Assessor no later than March 1st.
Definition of Tangible Personal Property
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.