PERSONAL PROPERTY TAX INFORMATION
- 1. You must be a resident of Wayne County, Missouri. If you are a resident of the State of Missouri, but not Wayne County, you must register and pay in the county you reside in January 1st of the tax year.
- 2. 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). Vehicles in your possession that are not running are taxable unless they are being used for parts. Taxes must be paid on anything that can be licensed.
- 3. Your personal property tax is based on the value of the vehicles 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 as Assessment Sheet at the beginning of each year in the Assessor 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. It is the practice of Wayne County to mail Assessment forms for the upcoming year with the current year statements. If your form isn't included with your statements mailed in November, the Assessor will mail it in a separate mailing. If you have not received one by January 31, notify the Assessors Office at (573)224-5600 extension 5 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.
- The Wayne County Collector uploads all Paid Personal Property Tax information to the Missouri Department of Revenue - Vehicle License Bureau 2-3 times per week. If you have paid your Personal Property tax and listed all the correct vehicles you will not be required to have your paid receipt in hand at the time you obtain vehicle license at any license bureau office in the state of Missouri. The license office staff should be able to inspect your paid Personal Property tax information via the internet through its website with the Department of Revenue.