Every person owning or holding real property or tangible personal property 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. Chapter 137.075 RSMO.
Personal property includes, but not limited to: all motor vehicles, boats, farm machinery, grain and other agricultural crops in an unmanufactured condition, livestock, and boat docks, business furniture, fixtures, and equipment. For additional information see Camden County Missouri website.


Personal Property is assessed each year. The taxpayer is required to update all information concerning the make, model and year of autos, and purchase price and year of purchase for machinery, office equipment, etc. with the County Assessor at the start of each new year. Chapter 137.080 RSMO

Property is assessed as of January 1.  Taxpayers must submit a list of personal property to the Assessor before March 1 of each calendar year.


Taxes are due on December 31 on property owned on assessment date, i.e. A person moves into Missouri on March 1, 2023. He/she is not assessed until January 1, 2024 and does not pay taxes on property owned that date until December of 2024. A person moves out of Missouri in June of 2023. He/she was assessed January 1, 2023 on property owned on that date and pays taxes for 2023 in Missouri even though he/she has moved away.


Why am I being taxed on a vehicle I no longer own?
You are taxed based on vehicles owned on January 1st of the tax year. Even if you no longer own the vehicles, even if you now own different vehicles, even if you now own no vehicles, you still pay tax based on what you owned on the first day of the year.

Why is my tax bill so high?
The amount of tax you owe is based on the vehicles you owned January 1st of that year. The value of the vehicles is established by the County Assessor using a standard rate book. The assessed value of your vehicles can be found in the lower right side of your statement.

I am no longer a Missouri resident, do I still owe?
Yes. By state law, your tax obligation is established on January 1st. Even if you move to a different state the next day, you are still taxable for the year. Unfortunately, the law makes no provision for pro-rating the tax bill.

How do I avoid paying late fees?
Your payment must be postmarked no later than December 31st. Payments postmarked after that date will be returned for late penalties.

What do I need in order to get my license plates?
You will need to take the following information to the license bureau: A paid tax receipt or waiver from the previous year; an inspection slip (unless the car is new); proof of insurance, and a renewal notice if available.

What should I do if I move from one county to another county in Missouri?
You still owe taxes to the county you moved from if you lived there on January 1. You need to contact the county Assessor's office in the county you moved from and inform that office of your move. You also need to contact the county Assessor's office in the county you moved to and inform them that you now live in that county and need to be added to their personal property assessment rolls. Camden County does not have a system to know that you moved into or out of the county and whether to add you to the assessment rolls or to remove you from the assessment rolls. It is your responsibility to notify each Assessor's Office!

I sold my vehicle mid-year and no longer own a vehicle. Are my taxes prorated?
No. Missouri law states you are assessed on what you own as of January 1 of each year. The State of Missouri does not have a provision in the law allowing the prorating of taxes.

I own a business. Am I responsible for personal property taxes?
Yes. Businesses are required to file a business/commercial personal property assessment form for all property owned (except inventory) or leased. Separate filings are required for each location if you have more than one office location. Also, any leased equipment should be indicated along with the name and address of the lease company.

At what percentage of the value is my personal property assessed?
The State of Missouri assesses personal property at 33 1/3% of the appraised market value.

Can I apply for an extension to file my personal property assessment form?
The State of Missouri Statutes do not provide a means for granting an extension.

NOTICE: All Personal Property Assessment forms not filed with the Assessor's Office by March 1 of each year is subject to a late filing penalty of up to $100.00 per state statutes. This penalty cannot be waived. The penalty will be applied to your tax bill in November the year the tax bill is due.