Business Personal Property Filing Required
Are you in business? If so, you are required by the State of Missouri to file a business personal property return with the Assessor’s office. If you did not file a return in the past, email email@example.com or call 573-243-2468 and one will be mailed to you.
Missouri Revised Statutes Section 137.122 states “to establish uniformity in the assessment of depreciable tangible personal property, each assessor shall use the standardized schedule of depreciation in this section to determine the assessed valuation of depreciable tangible personal property for the purposes of estimating the value of such property subject to taxation under this chapter”. “Depreciable tangible personal property in all recovery periods shall continue in subsequent years to have the depreciation factor last listed in the appropriate column so long as it is owned or held by the taxpayer.” Equipment is never fully depreciated for ad valorem tax purposes, and should never be reported with a zero value. If it is in use, it has a baseline value.
The depreciation schedules are based upon the IRS Modified Accelerated Cost Recovery System (MACRS). “Original cost” is the price paid for the item less freight, installation, or sales or use tax. Computer software readily available for purchase by the general public should not be included. All other software costs should be declared in the appropriate schedule.
Personal property returns are due March 1. Missouri state law Section 137.345 requires a filing penalty be added to the tax bill of any taxpayer who neglects or refuses to file a personal property declaration. Types of business personal property include, but is not limited to:
- Computers & Peripheral Equipment (desktops, keyboards. scanners. check swipes, telephone systems. etc.)
- Office Equipment (adding machines. answering machines. cash registers. photocopy machines. televisions. etc.)
- Consumer Utilized Equipment (bill change machines, vending machines, washers/dryers. etc.)
- Dies. Molds. & Jigs (assembly fixtures & jigs, bottle fixtures, punch dies, etc.)
- Furniture. Fixtures. & Signs (added light fixtures. animal cages. book cases. billiard tables. desks. etc.)
- Leasehold Equipment & Improvements (added light fixtures. removable walls. security systems. etc.)
- Machinery & Equipment (bench grinders. bulldozers. bobcats. concrete forms. ladders. forklifts. fitness equipment. etc.)
Personal Property Forms
Personal property forms are in the mail, and should begin arriving soon. If you are a residential filer, please consider filing your return online. It’s quick (less than one minute if you have no changes), easy, and gives you immediate confirmation that your return has been filed.
If you have a new vehicle to add, please have your VIN (vehicle identification number), date of purchase, and vehicle information on hand. Your social security number, date of birth, or other sensitive information is NOT collected, and the submission is done on a secure site. Instructions and your unique PIN will be included with your filing notice.
If you have e-filed before, you will simply receive a postcard with your PIN. Once online, to check your current listed personal property assets, choose the “Personal Property Search” button.
To begin filing immediately, choose the “e-File Personal Property” button. The Assessor’s home page is located at: http://capegirardeau.missouriassessors.com If you need help, please call us at 573-243-2468 or email firstname.lastname@example.org!
Notice: Online Parcel Viewer Update
In our effort to improve the accessibility of information for the public, the Assessor’s property and mapping system is live at our main assessor portal (the same portal we use to begin online personal property filing) at https://capegirardeau.missouriassessors.com/.
You can begin a property search by clicking “Real Estate Search” or go directly to browsing the map by clicking “GIS Maps”, both located on the main menu. You will find the layer options in the “Layers” menu header at the top right of the map screen.
The direct link to the GIS maps is https://maps.camavision.com/capegirardeaumo. The direct link to the property search is https://capegirardeau.missouriassessors.com/search.php. This system is hosted by CAMAvision.
As in prior years, values will reflect the most current certified year (and will be updated each year after Board of Equalization is concluded and current year values have been certified), but map changes and ownership data will be updated as soon as we receive and process them.
Main telephone number: 573-243-2468
Business personal property forms and asset lists can be mailed to: email@example.com
Residential personal property assessment questions: firstname.lastname@example.org
Online personal property filing (with e-PIN): https://capegirardeau.missouriassessors.com/
Real estate assessment and appraisal inquiries: email@example.com
Addressing inquiries: firstname.lastname@example.org
Address change forms and other information can be viewed at https://www.capecounty.us/assessor.
In addition to electronic means, postal mail can be sent to:
Cape Girardeau County Assessor
1 Barton Square, Suite 201
Jackson MO 63755
City of Cape Girardeau Online Interactive Maps
The City of Cape Girardeau has released links to interactive maps with layers showing parcel and boundary lines, addresses, streets, parks & trails, police and fire stations, schools and voting districts, trash and recycling, zoning and overlay districts, special tax districts and flood zones. There is a separate map showing Transportation Trust Fund 5 (TTF5) street repair information. You must accept the terms and conditions of usage prior to using the maps. Access the maps at the links below:
Property Tax Credit Information
Certain individuals, depending on age and/or disability and income, may qualify for a Missouri Property Tax Credit. If you do, a completed Missouri Form 948 signed by the Assessor will be needed to file with your income tax return. (The Assessor cannot give tax advice, please consult your accountant or other tax professional.) To learn more about the Missouri Property Tax Credit and see if you may qualify, go here.
If you qualify, the Assessor will complete and sign Form 948 for you. The Assessor will not certify information that is not accurate and does not match our records.
Information for Veterans
The Assessor’s Office appreciates the service and sacrifice of all of our veterans. Although some tax benefits are afforded our veterans by the State of Missouri, these benefits have very specific requirements that are subject to confusion. For the benefit of our veterans, a link to the recently revised Missouri Department of Revenue Military Reference Guide can be located here.
About Property Assessment
The Cape Girardeau County Assessor’s Office is required by the State of Missouri to discover, identify, classify and assess all real and personal property within Cape Girardeau County. The Assessor is charged with placing a fair market value, in money, of property as of the tax date. The property tax in Missouri is “ad valorem”, meaning taxes are based on the property value. The Assessor has no jurisdiction or responsibility for establishing your tax rates or determining the budgets of the taxing jurisdictions within the county. The County Assessor is required by Missouri State Statute 137.115 to reassess all existing real property as of January 1 of every odd-numbered year (i.e. 2011, 2013, 2015, etc.) The assessed value is applied to the tax rates established by the various taxing jurisdictions (public school districts, library districts, fire districts, etc.) to determine the amount of tax to be levied against a property. Any new improvements are added to the rolls upon completion, and are not subject to the odd-numbered year rule. New construction permits filed with the cities of Cape Girardeau and Jackson are reviewed monthly, and field appraisers collect data and review the progress of projects until completion. These improvements are then added to the rolls after final value is set by the Assessor’s Office.
During the assessment and reassessment process, the Assessor or their designees are given authority by Missouri State Statute 137.130 to enter into any lands and make any examination and search which may be necessary to assess such real property. Although they have authority to be on the land, the Assessor or designee shall not enter the interior of any structure without permission. Throughout the process, the staff of the Assessor’s Office makes every effort to treat our customers fairly and to provide information in a clear and accessible manner. The Assessor appreciates your cooperation in the assessment process, and welcomes your comments or questions.
Cape Girardeau County Assessor
1 Barton Square, Suite 201
Jackson MO 63755