|Polk County Collector
|Polk County, MO
PERSONAL PROPERTY TAX INSTRUCTIONS
1. You must be a resident of Polk County, Missouri to assess in Polk County. If you are a resident of the State of Missouri, but not Polk County, you must register and pay in the county you reside in January 1st of the tax year.
2. To be assessed you must own some type of vehicle on January 1st of any given year. (Examples: cars, trucks, motorcycles, boats, trailers, and historic vehicles, or older models). Taxes must be paid on anything that can be licensed, plus business equipment and livestock.
3. Your personal property tax is based on the value of the property you owned January 1st of the tax year. It is not based on the number of vehicles you own. Even if you no longer own the vehicles, even if you now own different vehicles, or if you now own no vehicles, you pay tax based on what you owned the first day of the year. The value of the vehicles is established by the county Assessor, using a state approved book.
4. If your vehicle was purchased after January 1st of this year it should not be listed on this year's tax statement. Also, most leased vehicles are paid by the lease company.
5. You are responsible for filling out and turning in an Assessment Sheet at the beginning of each year in the Assessor's Office. If you fail to do this you will not receive a tax statement at the end of the year, and you will be liable for penalties incurred for not turning an Assessment Sheet in on time.
6. You should receive as Assessment Sheet to fill out on or before January 15th of any given year. If you have not received one by this date, notify the Assessors Office at (417) 326-4643 to find out the reason why. You are liable for all penalties. Failure to receive your tax statement does not relieve obligation of paying taxes with penalties.
7. If you are separated or in the process of divorce during any year after which you have filled out an Assessment on January 1, you must work out who is to pay the entire bill for that year. Assessment Sheets may be filled out separately for the following year.