Personal Property - Every tangible thing, subject to ownership or part ownership whether animate or inanimate, other than money, and not forming part of or permanently affixed to real property, but does not include household goods, furniture, wearing apparel and articles of personal use and adornment, owned and used by a person in their home.  Vehicles, boats, farm equipment and livestock are examples of tangible personal property.

Most functions of the Assessor's Office are governed by language in the Missouri State Statutes, Section 137. Understanding the purpose of our office is a complex issue. The Assessor is focused on an office that prides itself on accuracy and fairness bringing clarity to the assessment process.