Personal Property

COVID-19 Latest News (Updated May 29, 2020)

The St. Charles County Administration Building at 201 N. Second Street in St. Charles is now reopen to the public with normal operating hours. Access is limited to the first floor. Upon entrance to any County building, employees and the public are encouraged to wear cloth facial protection, and everyone is required to have a health screening, including temperature check, before entering. Those with a fever or who have other COVID-19 symptoms will not be permitted to enter the building. View release for more information.

The Assessor’s windows on the first floor are open to the public. For other matters, visitors are encouraged to call 636-949-7425 to make an appointment.

This website will be updated to reflect any changes in facility or department services. The public is encouraged to continue accessing County Government services by phone, email and online when available. Thank you.

Confirm Receipt of Your 2020 Personal Property Assessment 

Visit our Personal Property Assessment Confirmation Database. If you e-filed, please wait two business days for updated information. Thank you!

About Personal Property

Personal property is every tangible thing, subject to ownership or part ownership whether animate or inanimate, other than money, and not forming part of or permanently affixed to real property, but does not include household goods, furniture, wearing apparel, and articles of personal use and adornment owned and used by a person in their home. Vehicles, boats, farm equipment, and livestock are examples of tangible personal property.

Individual

Individual property includes ATVs, automobiles, buses, campers, mobile homes, motorcycles, trailers, trucks, and watercraft (boats, boat motors and jet skis).

Business

Business personal property is tangible personal property used in a trade or business or used for production of income and which has a determinable life of longer than one year, except that supplies used by a business shall also be considered business personal property, but shall not include livestock, farm machinery, grain, and other agricultural crops in an unmanufactured condition.

Construction Work in Progress

Construction work in progress, which was previously assessed at 50 percent of its ultimate value before the equipment was placed in service, will now be taxed at its normal depreciated value, as determined by its life class, when it is placed in service.

Per Missouri Revised Statute 137.122, property is placed in service when it is ready and available for a specific use, whether in a business activity, an income-producing activity, a tax-exempt activity, or a personal activity. Even if the property is not being used, the property is in service when it is ready and available for its specific use.

Agricultural

Agricultural property may include farm machinery and attachments, grains and livestock.

Determining What You Need for Personal Property

Find out if you should declare personal property, or are eligible for a Certificate of Non-Assessment/Tax Waiver (PDF).

Assessor’s Focus

Most functions of the Assessor’s Office are governed by language in the Missouri State Statutes, Section 137. Understanding the purpose of our office is a complex issue. The Assessor is focused on an office that prides itself on accuracy and fairness bringing clarity to the assessment process.