Phelps County

Personal Property Assessment

New Residents and Personal Property

Missouri Residents and Personal Property

Military and Personal Property

Where Military Personal Property is Taxed

Type of Owner Location of Property Where Taxed
Non-Mo. Resident Military and/or Spouse In Missouri Nontaxable
Mo. Resident Military and/or Spouse In Missouri In County of Residence
Mo. Resident Military and/or Spouse Outside Missouri (voluntary reporting) In County of Residence
Mo. Resident Military and/or Spouse 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 and the Military Spouses Residency Relief Act. 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 (and/or their spouses) stationed away from Missouri still must pay personal property taxes in Missouri assuming they retain Missouri as their State Home of Record (HOR) or have Missouri as their State of Legal Residence (SLR).

The military personnel (and/or their spouses) are treated as though they never left their home state and county. Consequently, assessors should treat the tangible personal property of Missouri personnel (and/or their spouses) 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 [non-resident] 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 non-resident military person and their military spouse, or the non-resident military spouse is the sole owner, the vehicle may not be taxed in Missouri.

Verification of the home of record (or State of Legal Residence) 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; the State to which income taxes are being paid to.