Frequently Asked Questions

Questions

General Questions

1. I have lost my personal property tax receipt, how do I obtain a duplicate?
2. What is the Boone County Collector's role in county government?
3. My address has changed. Do I need to do anything?
4. How do I pay my taxes?
5. Where is the Boone County Collector's office located?
6. What are your office hours?

Personal Property Tax Questions

7. What type of property is considered taxable personal property?
8. I don't own this vehicle anymore; why am I getting a bill on it?
9. Do I have to pay my taxes in person?
10. When are my taxes due?
11. I need to license a car not included on my paid tax receipt. What do I do?
12. I am no longer a Missouri resident; do I still owe this tax bill?
13. I have moved; do I need to let you know my new address?
14. Why is my tax bill so high?
15. How do I avoid paying late fees?
16. What items do I take with me to renew my license plates?
17. Why do I need a personal property tax receipt?
18. Can the Department of Revenue find out if my personal property taxes were paid without a receipt?
19. I did not pay personal property taxes last year in Boone County; how can I renew my license plates?
20. I lease my vehicle, who pays the personal property taxes?
21. My leasing company pays my personal property taxes; what will I need to take to the license bureau?

Real Estate Tax Questions

22. What are Escrow Taxes?
23. What will happen if my mortgage company does not pay my taxes by December 31?
24. I recently purchased real estate; will I receive a bill this year?
25. My loan has been paid off. Will my mortgage company still pay the taxes this year?
26. I received my loan from one company, but now I send my payments to a different company. Which company will pay my taxes?
27. I have moved recently and have not received my tax bill. Whom should I notify?
28. Why do I need a real estate property tax receipt?

Answers

1. I have lost my personal property tax receipt, how do I obtain a duplicate?

Anyone who has paid Boone County property taxes may get a duplicate tax receipt.

You may obtain a duplicate of your original property tax receipt from our office:

Boone County Collector
Roger B. Wilson Boone County Government Center
801 E. Walnut St., Rm 118
Columbia, MO 65201-4890
(573) 886-4285

There is a one-dollar fee ($1.00 cash or check only) for each duplicate receipt printed.

A duplicate receipt can be sent via email at no charge.  Your device must be able to open and read a PDF document.

2. What is the Boone County Collector's role in county government?

The Boone County Collector's office is responsible for collecting current and delinquent property taxes for the state, county, and the various political subdivisions having authorized property tax levies within the county. The collector's office collects, accounts for, and distributes more than 70 different taxes, licenses and levies for more than 35 separate taxing entities. For the fiscal year that ended February 28, 2017, nearly $200 million in tax revenues and fees were collected and distributed to the taxing entities in Boone County.

3. My address has changed. Do I need to do anything?

Yes, please submit a change of address to the collector's office.

4. How do I pay my taxes?

Please see our methods of payment page for information on the different ways you may pay taxes.

5. Where is the Boone County Collector's office located?

We are located in room 118 of the Boone County Government Center on the southwest corner of Ninth and Ash streets, in Columbia, Missouri. See our directions page for directions from your location.

6. What are your office hours?

The Boone County Collector's office is open from 8:00 AM to 5:00 PM, Monday through Friday.

7. What type of property is considered taxable personal property?

Personal property tax is a tax which is based upon the value of taxable personal property. The following types of personal property are considered taxable: motor vehicles, trailers, mobile homes, watercraft, boat motors, aircraft, livestock, farm machinery and equipment, and any other personal property not exempted by law.

8. I don't own this vehicle anymore; why am I getting a bill on it?

Taxes are assessed on property owned on January 1 each year. Even if you no longer own the vehicle, own a different vehicle, or no longer own any vehicle, the tax is based on what was owned on January 1. The tax amount is not prorated. The total tax amount is due upon receipt of the statement, but no later than December 31 or late payment charges will be assessed.

9. Do I have to pay my taxes in person?

No. Please see the Methods of Tax Payment page for detailed information about paying taxes in Boone County.

10. When are my taxes due?

Under state law taxes are due upon receipt of the tax bill but no later than December 31.

For payments made by mail to be on time, the postmark date must be December 31 or earlier. To ensure your mailed payment is timely, contact the post office to determine the office hours for mail cancellation. Payments placed in post office mail drop boxes do not always receive the same day postmark. The collector’s office highly recommends mailing several days before the December 31 deadline.

Payments made in person are accepted during regular business hours (8am to 5pm, Monday through Friday) at the collector’s office. Payments placed in the collector’s drop box before midnight December 31, are timely. The collector’s drop box is located under the shelter at the Ninth Street entrance of the Roger B. Wilson Boone County Government Center.

11. I need to license a car not included on my paid tax receipt. What do I do?

If you bought your car after January 1 of last year, use last year's receipt. Property taxes are not assessed on the new vehicle until you've owned it on January 1. If you owned the vehicle on January 1 of last year and it is not listed on your receipt, or is incorrect on your receipt or statement, please contact the assessor’s office.

12. I am no longer a Missouri resident; do I still owe this tax bill?

Yes. Under state law, your tax obligation is established on January 1. Even if you move to a different state the next day, you remain responsible for the entire tax amount. The tax bill is not pro-rated. On the other hand, if you move into Missouri on January 2, you are not taxed for that year.

13. I have moved; do I need to let you know my new address?

Yes. We mail bills to the address on file. Every year mail is returned by the post office as undeliverable because the forwarding time has expired. Penalties will accrue and are due if the bill is not paid before January 1, whether or not the bill is received by the taxpayer. You may update your address online with the collector's office.

14. Why is my tax bill so high?

The amount of tax you owe is based on the assessed value of the tangible personal property you owned on January 1 of that year. The higher the market value of the property, the higher the assessed value and therefore the higher the amount due. The value of the property is determined by the county assessor using standardized information. The assessed value of your vehicles and other property is listed on your tax bill.

Personal Property Tax = (Assessed Value/100) × Tax Rate

Your personal property tax is calculated by dividing the assessed value of the property by 100, and then multiplying that value by the tax rate for your area.

15. How do I avoid paying late fees?

Your payment must be received by the collector or postmarked no later than December 31. Payments received or postmarked after December 31 must include late charges as accrued for the month of payment. Late fees go up on the first of each month beginning January 1 until the bill is paid in full.

16. What items do I take with me to renew my license plates?

• A paid personal property tax receipt (original, duplicate, or electronic) or statement of non-assessment for the previous year for a one year registration, or receipts from the previous two years if the registration you are renewing was a two-year registration
• A motor vehicle inspection slip, if required
• Proof of insurance
• Renewal notice, if applicable

17. Why do I need a personal property tax receipt?

To register your vehicle or renew your license plates, you must present your paid county personal property tax receipt to the Department of Revenue license office.

18. Can the Department of Revenue find out if my personal property taxes were paid without a receipt?

The Boone County Collector provides paid personal property tax information to the Department of Revenue. That information is available to every contract fee office in Missouri. Most offices will verify taxes are paid by looking up the record. However, a contract license office may require a printed receipt from our office. For more information, please visit the vehicle licensing page.

19. I did not pay personal property taxes last year in Boone County; how can I renew my license plates?

The Motor Vehicle Bureau will accept a non-assessment form in place of a paid property tax receipt. This form states that you were neither assessed nor owe taxes in Boone County. You may obtain a non-assessment form from the assessor’s office if:

• You are new to the state of Missouri;
• You are licensing the first vehicle in your name;
• You did not own a car in Missouri the previous January 1; and
• You do not have personal property taxes due to any Missouri county.

For more information, please visit the vehicle licensing page.

20. I lease my vehicle, who pays the personal property taxes?

The leasing company is generally billed for personal property taxes on all vehicles it owned on January 1. Please check your lease agreement for additional information. For more information, please visit the vehicle licensing page.

21. My leasing company pays my personal property taxes; what will I need to take to the license bureau?

If you are renewing the plates on your leased vehicle, you will need a copy of the leasing company’s paid receipt. A duplicate paid receipt may be obtained from our office for a fee of $1.00. A duplicate receipt can be sent via email at no charge. Your device must be able to open and read a PDF document.

22. What are Escrow Taxes?

Escrow taxes are funds which have been collected by a bank, loan, mortgage or service company from the property owner for the payment of taxes. These funds are usually collected monthly as part of the regular payment and held in escrow until the taxes are due. The lien holder will request the billing be sent to the lien holder's address and should remit payment to the collector's office on behalf of the owner.

23. What will happen if my mortgage company does not pay my taxes by December 31?

You are responsible for the payment of your real estate property taxes whether or not you have escrowed with your lien holder. Real estate property tax bills that are not paid before January 1 will accrue late penalties and fees.

24. I recently purchased real estate; will I receive a bill this year?

When real estate is bought or sold, on or after October 1, the tax bill may be generated in the previous owner's (seller) name and mailed to the address on file prior to October 1 unless the new owner (purchaser) notifies the collector's or assessor's office of a change in property ownership. The new owner is responsible for the taxes on the property regardless if a tax bill is received. If you are a new owner and have not received a tax bill by December 10, please contact the collector's office immediately.

25. My loan has been paid off. Will my mortgage company still pay the taxes this year?

Please check with your mortgage company. Depending upon the timing of the payoff, your loan company will most likely return the escrow balance to you or credit the escrow against the loan balance due. If you are now responsible for paying the bill directly, you may send payment with the informational bill. If you did not receive the informational bill, please contact the collector's office immediately so we may forward a copy of the tax bill to you.

26. I received my loan from one company, but now I send my payments to a different company. Which company will pay my taxes?

With today's frequency of mergers between financial institutions and the practice of selling loans to another company, an escrow account may change companies throughout the year. Additionally, mortgage companies may contract with a tax service company to monitor and submit their clients' tax payments. The collector's office recommends that homeowners escrowing for their taxes verify where the real estate property tax bill is being mailed.

27. I have moved recently and have not received my tax bill. Whom should I notify?

Please notify either the collector's or the assessor’s office immediately of any changes to your address. However, failure to receive a tax bill does not relieve your obligation to pay property taxes and any late charges due. If you have not received a bill before December 10, contact the collector's office immediately, so we can forward a copy of the tax bill to you.

28. Why do I need a real estate property tax receipt?

Tax receipts verify that your taxes are paid for your records or for income tax purposes.