Scotland County Residents

Every January the Scotland County Assessors Office, will mail out a Personal Property Assessment form to each person(s) and business(s) that declared personal property the previous calendar year. All assessment forms contain pre-printed items that were declared the previous year also. If you moved within the county or have moved out of Scotland County or changed your mailing address, you need to contact the Assessor’s Office and notify them of the change. There is a common error that the Assessor’s Office automatically knows when property owners move in and out of the county; this is not true by any means.

If you do not receive a Personal Property Notice, it is your responsibility to file an assessment for that calendar year, if you have moved recently or have moved to another county, be responsible and contact the Assessor’s Office and do what is necessary to get assessed for your property.

If you buy or sell property during the year, the estimated taxes that will be due, are usually split between the buyer and seller, at the time of the sale. If a property is sold, and the transaction recorded before September 1, the buyer will most likely receive the current year's tax statement for the entire year's taxes. If the sale occurs after September 1, the seller usually receives the statement, because the tax books and statements are printed in September. This needs to be addressed at the time of the closing, and arrangements made to be sure the taxes are paid before the deadline of December 31. Ultimately, it is the buyers responsibility to make sure the taxes are paid. 

Important Dates

• January 1: Assessment Date

• March 1: Personal Property Assessment List Return Deadline

• June 15: Notice of Increase Value Change Mailed

• July 1: Assessment Totals Turned Over to County Clerk

• 2nd Monday in July: Appointment to Board of Equalization Due

• 3rd Monday in July: Board of Equalization Hearings Begin

• September 1: Tax Districts to Set Tax Levies with State Auditor’s Office

• September 30: Deadline for Filing Appeals with State Tax Commission

   

According to MO State Statute 137.075 “Persons owning or holding tangible personal property on the 1st day of January shall be liable for taxes.”  Personal property includes all motor vehicles, motorcycles, recreational vehicles, trailers, boats, motors, mobile homes, aircraft, farm machinery, livestock and grain.

The Assessor is responsible for the valuation of all taxable property in the County. Every person owning or holding 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. The political subdivisions, a.k.a. taxing jurisdictions (school districts, ambulance, hospital, the county library, etc.) are responsible for setting the tax rates necessary to generate the revenue needed to fund their operations. Property tax rates are set in September of every year.

All County Assessor’s offices are regulated and overseen by the Missouri State Tax Commission. Monthly visits by field representatives and annual spot reviews of properties aid them in evaluating the Assessor’s compliance with the statutory requirements

Missouri's property tax continues to be the largest and most reliable source of funding for the State's local governments. 

Please call or come in with any questions or concerns you may have.

Michelle VanGorkom

Scotland County Assessor