Cedar County Assessor
The County Assessors evaluates all tangible real and personal property within Cedar County. Types of property include all real property including residential, personal and business personal property, agricultural and commercial.
Every calendar year the Assessors Office creates and certifies an assessment book for each property. This contains information for all property owners and the assessed value per parcel as of that day. It is these values that are utilized at a later date to assist in determining tax rates within the county boundaries that have been established by political, or taxing entities.
The Assessors Office also creates and maintains maps reflecting property ownership within the county.
Cedar County has over 13,733 citizens that own over 11,000 parcels of real estate. There are over 7,300 personal property accounts with a certified assessed value of over 153 million, as of July 2011. Cedar County is a class three (3) Missouri county.
Every assessor shall take an oath or affirmation to support the Constitution of the United States and of this state, and to demean himself faithful in office and to assess all of the real and tangible personal property in the county in which he assesses at what he believes to be the actual cash value. He shall endorse this oath on his certificate of election or appointment before entering upon the duties of his office. RSMo. 53.030
How often is property reassessed?
Real property should be reassessed every odd-numbered year and in even-numbered years the Assessor places a value on new construction. Personal property is assessed every year.
Why is reassessment required?
Under Missouri law, property tax assessments must be based upon market value and should be uniform. Over time, property values may change due to the location of the property, sales in the surrounding areas and other factors.
What is market value?
Market value is the price that your real property would bring if offered for sale if you were not forced to sell and the buyer was not obligated to buy.
Is all property assessed at the same rate?
No, real property is assessed into three categories with separate rates. Personal property is classified into four separate categories with varying rates. The assessed value of both real and personal property is calculated as a percentage of market value.
Rates for real property:
Residential – 19%
Commercial – 32%
Agricultural – 12%
Rates for personal property:
Cars, trucks, boats, motorcycles, campers, etc. – 33.33%
Farm equipment and livestock – 12%
Historic vehicles – 5%
When is personal property valued?
The Assessor sends out assessment lists at the end of each year. It is your responsibility to return that list to the Assessor's office by March 1, listing the taxable personal property you own as of January 1 of that year. Under state law, there is no provision for prorating taxes for a partial year, and you may be penalized if the form is late.
Will I be notified of an increase in my assessment?
The Assessor is required to send increase notices to the owner of record of real estate in the county. Notices are sent out the end of May each year if the value of your property has increased.
What do I do if I disagree with my increase in assessment?
1. Informal hearings: If you feel that the new value of your property is incorrect, call the Cedar County Assessor's office at 417-276-6700 ex. 248. If we cannot answer your questions by telephone, you can schedule and informal hearing with an appraiser. This informal meeting must take place prior to May 1.
Changes in the market value of your property can only be made if you can provide information to show that our records are incorrect. Prior to meeting with an appraiser, you should determine what you believe to be the market value of your property and compile information, such as pictures, a recent sale of your property, or an appraisal of your property, to bring to the meeting as evidence of value.
2. Board of Equalization: If you and the appraiser are unable to reach an agreement as to the value of your property, you may appeal to the Cedar County Board of Equalization. This can be done whether or not you have an informal hearing with an appraiser. The Assessor's office provides forms to appeal to the Board of Equalization, and your completed form must be returned to the Assessor's office before the third Monday in June. The Board Of Equalization will hear your evidence of property value and the Assessor's office during a scheduled hearing in July.
3. State Tax Commission: You have the right to appeal to the State Tax Commission by August 15 or within 30 days after the Board of Equalization makes a final decision on your appeal, whichever date is later.
Does the Assessor's office set the levy rates?
No, the levies are set by each taxing district, which includes your school district, water district, sewer district, ambulance and fire districts.
Are you eligible for a tax waiver on your personal property?
To qualify for a tax waiver in Cedar County, you must meet one of the following requirements:
1. You must have lived in another state on Jan. 1 of the previous year; or
2. You lived in Cedar County on Jan. 1 of the previous year but you did not have any personal property titled in your name.
If you meet requirement No. 1, you will need to show us proof of residency in that state in order to receive a waiver. Any item of proof you submit must include your name and out-of-state address, and must cover the date of Jan. 1 of the previous year. The following items may be used to prove your residency:
1. Out-of-state driver's license that was issued in January of previous year or later.
2. Bank statement from January of the previous year.
3. Utility bill receipt from January of the previous year.
4. Insurance card that covers the date of Jan. 1 of the previous year.
5. Paycheck stub from January of the previous year.
6. Rental/lease agreement covering January of the previous year.
If you meet requirement No. 2 above, you must bring the title or application of title in order to receive a tax waiver. You should receive a tax waiver from the County Assessor's office of the county in which you reside.