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County Collector

Show All Answers

1. How do I obtain a Missouri license plate?

To get a Missouri license plate, you will need the title or registration to the vehicle, proof of insurance, a Missouri State Inspection certificate, and a validated tax receipt from the Perry County Collector's Office or a Tax Waiver for non-assessment clearance from the Assessor's Office.

2. Who is responsible for paying real estate taxes?

The tax liability on real estate remains with the property. Taxes are a lien. When ownership changes, the new owner is liable for any unpaid taxes. On current ownership changes, generally the tax records will reflect the previous ownership. The new owner will need to call us at (573) 547-4422 to request this statement if the previous owner did not forward the statement to you.

3. Where do I go to get license plates?

Perryville License Office, Address: 624 Old St Mary's Rd, Perryville, Mo 63775, Phone: (573)547-6100 Map

4. Do I owe taxes although I am no longer a Missouri resident?

Yes. State law establishes your obligation on January 1. Even if you move out-of-state the next day, you are still obligated to pay Missouri taxes for the year. State law makes no provision for prorating your tax bill.

5. Why haven't I received a Personal Property tax bill?

You are responsible for filling out and turning in an Assessment List at the beginning of each year in the Assessor's Office to receive a bill. (If you were not living in Perry County on January 1, this could be another reason.)

For more information, contact the County Collector at (573) 547-4422.

6. If I have an escrow for my taxes, will I receive a tax bill?

No. The tax bill will be mailed to the lending institution where you have escrow, providing the lending institution has requested it. Should you receive the tax bill, please forward it to the lending institution.

7. What do I need if I am the owner of a vehicle for the first time?

You will need a Tax Wavier for non-assessment clearance from the Assessor's Office ((573)547-5211), proof of insurance, a Missouri State Inspection Certificate, and the title or registration to the vehicle.

8. Who is responsible for paying the taxes on property I purchased, and am I responsible for interest and penalty should taxes become delinquent?

The current owner is responsible for paying all taxes due on property. Partial payments are not accepted. If you did not purchase the property until later in the year, the taxes should have been pro-rated in most transactions and deducted from the selling price at closing or paid to you by the previous owner. Yes. Failure to receive a tax bill does not relieve you from paying the taxes or any interest and penalty due should they become delinquent. All taxes become delinquent if they are not paid by December 31.

9. Why am I being taxed for a vehicle I no longer own?

Your tax is based on the vehicles you owned on January 1 of the tax year. Even if you no longer own the vehicle, even if you own different vehicles, even if you own no vehicles, you still pay based on what you owned on the first day of that particular year.

10. When are real estate and personal property taxes due?

Real Estate and Personal Property taxes are levied annually and the statements are mailed out in November. Tax payments are due by December 31 of each year. If paying by mail, the postmark determines the timeliness of payment. Payments received after December 31 must include penalty and interest charges. If a tax bill is not received by December 1, please contact the collector's office at (573) 547-4422. Failure to receive a tax bill does not relieve the obligation to pay taxes and applicable late fees. If you are paying taxes after December 31, please refer to the delinquent payment chart on the right side of the statement.

11. Why is someone named Etal on my tax statement?

Etal is not a person's name. It is a phrase which means "and others." It is used when there is not enough space to list all of the owners.

12. What is personal property tax?

Personal property tax is a tax which is based upon the value of taxable personal property. Personal property is everything that is not real property, that is to say, everything that is not real estate.

13. What is taxable personal property?

See RSMO: 137.115 137.120

Taxable personal property consists of motor vehicles, trailers, mobile homes, watercraft, boat motors, aircraft, livestock, farm machinery and equipment, agricultural crops, and any other personal property not exempted by law. Taxation of business enterprises is not included here because its complexity is beyond the scope of this explanation.

14. Who owes personal property tax?

See RSMO: 137.075

Every person owning or holding taxable personal property in Missouri on the first day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year. This includes the property of non-residents whose property is held in Missouri, but does not include the property of non-residents whose property is regularly kept in another state, but just happens to be in Missouri on the first of January.

15. How much can I expect to pay?

Your tax is calculated by dividing the assessed value of your property by 100 and then multiplying that result by the tax levy. The formula looks like this:

(Assessed Value / 100) x Tax Levy.

16. What is assessed Personal Property value?

All property except that listed below 33 1/3% Mobile homes used as dwellings 19% Grain and other Agricultural Crops .05% Livestock and Poultry 12% Farm Machinery 12% Historic motor vehicles minimum $150 Certain aircraft hours flown in given year Certain business tools and equipment (see laws)

17. What is a tax levy?

The levy is the figure which is multiplied by the assessed value to arrive at the tax amount. A levy is a tax rate which is set by each taxing district which derives a part of its revenue from property tax. Taxing districts cannot arbitrarily set the tax rate they charge, but instead must put the proposed rate to a vote of the residents living within that district. Once the levy rate has been approved by the voters it typically remains at that rate until another vote is taken.

18. How is the value of my property determined?

The Assessor uses standard valuation manuals for all the various types of personal property. Vehicles are the most widely owned form of taxable personal property, and for this the Assessor uses a rate book provided by the Missouri State Tax Commission. This rate book is used by Missouri counties. For any questions concerning the valuation of your property, your point of contact is the Perry County Assessor's Office. The County Assessor is the official whose responsibility is to assess the value of all taxable personal property within the county.

19. What do I do if I believe my property has been overvalued?

Contact the Assessor's Office. The Assessor's phone number is (573) 547-5211.

20. How does personal property get taxed; do I need to do anything?

See RSMO: 137.340

Yes. Each year you are required to make a list, called an assessment list, of all of your taxable personal property and mail or deliver this list to the County Assessor's office in the county where you lived on the first day of January. This list is due no later than the first of March.

21. Is there a form available for this purpose?

Yes. Each January the Assessor mails a form to everyone who submitted an assessment list or opened a new tax account the previous year. If you do not receive one of these forms by the middle of January, you should call the Assessor's office and request one. The Assessor's phone number is (573) 547-5211.

22. Where is personal property assessed?

See RSMO: 137.090

All taxable personal property shall be assessed in the county in which the owner resides on the first day of January with a few exceptions. The exceptions are: houseboats, cabin cruisers, floating boat docks, and immobile mobile homes shall be assessed in the county in which they were located on the first day of January. Personal property owned by an estate shall be assessed in the county in which the division of the circuit court has jurisdiction.

23. For Missouri Sales Tax Information.

Use this website link http://dor.mo.gov/business/sales/

24. What is assessed Real Estate value?

Assessed value is a percentage of market value. In order to calculate the assessed value, multiply the market value by the adjustment factor which applies to the type of property being considered. The property types are agricultural property, commercial property and residential property. The adjustment factors are as follows:

Agricultural Property 12%
Commercial Property 32%
Residential Property 19%