Washington County

Personal Property Assessment

New Residents and Personal Property

Missouri Residents 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 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. The law in this area is controlled by the federal Soldiers and Sailors Relief Act of 1940 and the Military Spouses 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 or state of county. Consequently, assessors should treat the tangible personal property of Missouri personnel (and/or their spouse) stationed in other states or countries the same as if the taxpayer is living in the county and the personal property 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.