Personal Property Assessment Chart
(per State Tax Commission newsletter)

Type of Owner

Location of Property
Where the 
Property is Taxed

Legal Authority
Natural Person
Who is Missouri 
Resident
In Missouri County of Residence
Except Items
Specified in Sec 137.090
Section 137.045, RSMo
Section 137.090, RSMo
Natural Person
Who is Missouri 
Resident
Outside Missouri Not Taxable in
Missouri
Case Law
Natural Person
Who is NOT 
Missouri Resident
In Missouri County Where
Property is Located
Case Law
Corporation In Missouri County Where
Property is Located
Section 137.095, RSMo
Military Person
Who is NOT
Missouri Resident
In Missouri Nontaxable in Missouri -
Except Business Personal
Property
Federal Law
50 USC 574
Military Person
Who is Missouri
Resident
In or Outside Missouri In Missouri County Where
They Reside
Federal Law
50 USC 574

Because it is established by a Federal law (the " Soldiers and Sailors Relief Act "), rather than state law, we regularly encounter questions regarding the taxablility of cars owned by military personnel.

The Federal Law specifies that persons in the military are subject to property taxes on their motor vehicles only in the county and state from which they entered service, unless they establish permanent residence elsewhere.  Registration  of their cars has nothing to do with their taxability here or elsewhere.  (Registration is only a method of requiring that taxpayers list their cars for taxation - it does not relate to liability for taxes.) If a car is registered to the serviceman or woman in joint registration with their spouse or someone else, it still falls under the taxable situs of the Soldiers and Sailors Relief Act.  If the car is registered only to someone else in the household, such as the spouse, it is taxable where they live, rather than where they entered the service.  The table above describes where various types of personal property are taxable, including that of military personnel.


 
Where Military Personal Property is Taxed
(per State Tax Commission newsletter 1988)

Type of Owner

Location of Property

Where Taxed
Non-Mo. Resident Military In Missouri Nontaxable
Mo. Resident Military In Missouri In County of Residence
Mo. Resident Military Outside Missouri (voluntary reporting) In County of Residence
Mo. Resident Military Outside Missouri (non-reporting) In County of Residence

The assessment of military personnel continues to be an area of confusion, judging from the number of calls we receive on this subject.  The law in this area is controlled by the federal Soldiers and Sailors Relief Act of 1940.  The United States Supreme Court has stated that military personnel shall not lose their residence or domicile in their home state solely because they are absent from the state in compliance with military or naval orders.  However, military personnel stationed away from Missouri still must pay personal property taxes in Missouri assuming they retain Missouri as their state home of record.

The military personnel are treated as though they never left their homestate and county.  Consequently, assessors should treat the tangible personal property of Missouri personnel stationed in other states or countries the same as if the taxpayer is living in the county and the personal property is present in the state.  The other side of the matter, is that the personal property of any individuals residing in your county by means of military orders are not taxable in your jurisdiction, with the exception of business personal property located in Missouri and owned by non-resident military personnel.

The Attorney General issued an opinion [Burrell, Op. Att'y Gen. No 95 (Feb 16, 1966)] concluding that non-resident military personnel stationed in Missouri may obtain a certificate of no tax due (a waiver) from the collector and license their cars in Missouri without paying property tax on them.  If the vehicle is registered jointly with a spouse, the vehicle may not be taxed in Missouri; however, if a military spouse is the sole owner, it should be taxed as any other resident.  Verification of the home of record is easily ascertainable by looking at the bottom portion of the "Leave and Earnings Statement" (i.e. pay stub) which indicates the individual's claimed home state of record.