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1. Where can media inquiries about COVID-19 or the Cole County Health Department Orders be submitted?

Media inquiries can be emailed to covid19media@colecounty.org.

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1. What are Escrow Taxes?

Escrow taxes are funds which have been collected by a bank, loan, mortgage or service company from the property owner for the payment of taxes. These funds are usually collected monthly as part of the regular payment and held in escrow until the taxes are due. The lien holder will request the billing be sent to the lien holder’s address and should remit payment to the Collector’s Office on behalf of the owner. Please call 573-634-9124 for more information.

2. What will happen if my mortgage company does not pay my taxes by December 31?

You are responsible for the payment of your real estate property taxes whether or not you have escrowed with your lien holder. Real estate property tax bills that are not paid before January 1 will accrue late penalties and fees. Please call 573-634-9124 for more information.

3. I recently purchased real estate; will I receive a bill this year?

When real estate is bought or sold on or after October 1, the tax bill may be generated in the previous owner’s (seller) name and mailed to the address on file prior to October 1, unless the new owner (purchaser) notifies the Collector’s or Assessor’s Office of a change in property ownership. The new owner is responsible for the taxes on the property regardless if a tax bill is received. If you are a new owner and have not received a tax bill by December 10, please contact the Collector’s Office immediately. Please call 573-634-9124 for more information.

4. My loan has been paid off. Will my mortgage company still pay the taxes this year?

Please check with your mortgage company. Depending upon the timing of the payoff, your loan company will most likely return the escrow balance to you or credit the escrow against the loan balance due. If you are now responsible for paying the bill directly please contact the Collector’s Office immediately so we may forward a copy of the tax bill to you. Please call 573-634-9124 for more information.

5. I received my loan from one company, but now I send my payments to a different company. Which company will pay my taxes?

With today’s frequency of mergers between financial institutions and the practice of selling loans to another company, an escrow account may change companies throughout the year. Additionally, mortgage companies may contract with a tax service company to monitor and submit their clients’ tax payments. The Collector’s Office recommends that homeowners escrowing for their taxes verify where the real estate property tax bill is being mailed. Please call 573-634-9124 for more information.

6. I have moved recently and have not received my tax bill. Who should I notify?

Please notify either the Collector’s or the Assessor’s Office immediately of any changes to your address. However, failure to receive a tax bill does not relieve your obligation to pay property taxes and any late charges due. If you have not received a bill before December 10, contact the Collector’s Office immediately, so we can forward a copy of the tax bill to you. Please call 573-634-9124 for more information.

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1. Do I have to make an appointment for Family Planning and Women's Health Clinic?

Yes, you will need an appointment. Please call 573-636-2181, Monday - Friday 7:30a.m. - 4:30 p.m. to set up an appointment.

2. Do you accept Medicaid or health insurance for Family Planning and Women's Health Clinic?

At this time, We do not bill health insurance. We accept Medicaid, and see clients who have NO Insurance, those client’s will pay for services, based on sliding scale fee. Please call 573-636-2181 for more information.

3. Who should have a Pap test?

All woman should have a yearly Well Women Exam and have her 1st Pap Test at age 21. Please call 573-636-2181 for more information.

4. What I a Pap test for?

The Pap Smear tests for cervical cancer or pre-cancer changes on your cervix. Please call 573-636-2181 for more information.

5. Does the Pap Smear test for STDs?

No. There are other tests that check for STDs. Please call 573-636-2181 for an appointment.

6. Where can I get more information on exclusion from childcare facilities for communicable diseases?

Licensed day care centers, licensed family homes, and license exempt facilities should follow the guidelines set by the Missouri Department of Health and Senior Services: Prevention and Control of Communicable Diseases

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1. What is the cost for a permit?

A permit fee of $300 will apply at the time the permit is turned in. We cannot accept any incomplete applications. Please call 573-636-2181 for more information.

2. How long is a permit good for?

All permits shall be valid for 6 months after date of issuance. Expiration dates are recorded on each permit. Permits may be renewed for a period of 90 days. Please call 573-636-2181 for more information.

3. Who can install an Onsite Wastewater Treatment System?

Only a registered installer can put in a system. http://health.mo.gov/living/environment/onsite/counties/index.php registered installers in your area.

4. Who can do the Soil Evaluations ?

Only a certified soil scientist can perform this these evaluations. http://health.mo.gov/living/environment/onsite/ose/ soil scientists in your area.

5. What is a Soil Morphology test?

A soil test is required for all systems being installed. Percolation tests are no longer accepted as they are not as accurate as soil evaluations Lagoon and or septic systems are under this rule. Please call 573-636-2181 for more information.

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1. What type of property is considered taxable personal property?

Personal property tax is a tax which is based upon the value of taxable personal property. The following types of personal property are considered taxable:
-Aircraft
-Boat motors
-Farm machinery and equipment
-Livestock
-Mobile homes
-Motor vehicles
-Trailers
-Watercraft
-Any other personal property not exempted by law

Please call 573-634-9124 for more information.

2. I don't own this vehicle anymore, why am I getting a bill on it?

Taxes are assessed on property owned on January 1 each year. Even if you no longer own the vehicle, own a different vehicle, or no longer own any vehicle, the tax is based on what was owned on January 1. The tax amount is not prorated. The total tax amount is due upon receipt of the statement, but no later than December 31 or late payment charges will be assessed. Please call 573-634-9124 for more information.

3. Do I have to pay my taxes in person?

No, you may mail your payment or place your payment in our drop box located at the 311 E. High Street entrance to the Cole County Courthouse Annex Building. You may also pay your property taxes on-line through the Internet or by phone through IVR technology 24 hours a day. A paid tax receipt will be mailed to you at the address on file unless you indicate an address change at the time of remitting your payment. Please call 573-634-9124 for more information.

4. When are my taxes due?

Under state law taxes are due upon receipt of the tax bill but no later than December 31.

For payments made by mail to be on time, the postmark date must be December 31 or earlier. To ensure your mailed payment is timely, contact the Post Office to determine the office hours for mail cancellation. Payments placed in Post Office Mail drop boxes do not always receive the same day postmark. The collector’s office highly recommends mailing several days before the December 31 deadline.

Payments made in person are accepted during regular business hours (8 a.m. - 4:30 p.m., Monday through Friday) at the Collector’s Office. Payments placed in the Collector’s drop box before midnight December 31, are timely. The Collector’s drop box is located at 311 E High Street entrance of the Cole County Courthouse Annex Building. Please call 573-634-9124 for more information.

5. I need to license a car not included on my paid tax receipt. What do I do?

If you bought your car after January 1 of last year, use last year's receipt. Property taxes are not owed on the new vehicle until you've owned it on January 1. If you owned the vehicle on January 1 of last year and it is not listed on your receipt, or is incorrect on your receipt or statement, please contact the Assessor’s Office. Please call 573-634-9124 for more information.

6. I am no longer a Missouri resident; do I still owe this tax bill?

Yes. Under state law, your tax obligation is established on January 1. Even if you move to a different state the next day, you are still taxed. However, if you move into Missouri on January 2, you are not taxed for that year. The tax bill is not pro-rated. The entire amount is due. Please call 573-634-9124 for more information.

7. I am renewing 2 year license plates; which years’ personal property tax receipts do I need?

If you were assessed and paid taxes in Cole County for the prior 2 years, you only need the most current year’s receipt. Your Cole County tax receipt shows prior years’ tax status. If you were assessed in another Missouri County, you may need to contact that county. If you cannot locate your tax receipt for the appropriate year, please call our office, at 573-634-9124, for additional information.

8. I have moved; do I need to let you know my new address?

Yes. We mail bills to the address on file. Every year mail is returned by the Post Office as undeliverable because the forwarding time has expired. Penalties will accrue and are due if the bill is not paid before January 1, whether or not the bill is received by the taxpayer. Please call 573-634-9124 for more information.

9. Why is my tax bill so high?

The amount of tax you owe is based on the assessed value of the tangible personal property you owned on January 1 of that year. The higher the market value of the property, the higher the assessed value and therefore the higher the amount due. The value of the property is determined by the county assessor using standardized information. The assessed value of your vehicles and other property is listed on your tax bill.

Your personal property tax is calculated by dividing the assessed value of the property by 100, and then multiplying that value by the tax rate for your area. Personal Property Tax = (Assessed Value/100) * Tax Rate

Please call 573-634-9124 for more information.

10. How do I avoid paying late fees?

Your payment must be received by the collector or postmarked no later than December 31. Payments received or postmarked after December 31 must include late charges as accrued for the month of payment. Late fees go up on the 1st of each month beginning January 1 until the bill is paid in full. Please call 573-634-9124 for more information.

11. What items do I take with me to renew my license plates?

-A paid personal property tax receipt or statement of non-assessment as requested by the Department of Revenue
-A motor vehicle inspection slip, if required
-Proof of insurance
-Renewal notice, if applicable

Please call 573-634-9124 for more information.

12. I have lost my personal property tax receipt, how do I obtain a duplicate?

A duplicate paid personal property tax receipt may be obtained from the Collector’s office. Please call 573-634-9124 for more information.

13. I did not pay personal property taxes last year in Cole County, how can I renew my license plates?

The Motor Vehicle Bureau will accept a non-assessment form in place of a paid property tax receipt. This form states that you were neither assessed nor owe taxes in Cole County. You may obtain a non-assessment form from the Assessor’s Office if:
-You are new to the state of Missouri
-You are licensing the first vehicle in your name
-And, you do not have personal property taxes due to any Missouri county

Please call 573-634-9124 for more information.

14. I lease my vehicle, who pays the personal property taxes?

The leasing company is generally billed for personal property taxes on all vehicles it owned on January 1. Please check your lease agreement for additional information. Please call 573-634-9124 for more information.

15. My leasing company pays my personal property taxes, what will I need to take to the license bureau?

If you are renewing the plates on your leased vehicle, you will need a copy of the leasing company’s paid receipt. A duplicate paid receipt may be obtained from our office for a fee of $1. Please call 573-634-9124 for more information.

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1. How often do you reassess property?

Real estate property is reassessed biennially, every two years, on the odd numbered year (2015, 2017, 2019, etc.) Personal property is assessed on an annual basis.

2. Who makes the decision to reassess my property?

The state legislature, utilizing oversight through the State Tax Commission, requires the assessor to reassess all real estate property every two years, and all personal property every year. (RSMo 137.115)

3. Why is reassessment required?

Under Missouri's Constitution, all assessments for property tax purposes must be based upon market value and be uniform within the same subclass of property. Over time, the value of property may change due to many possible factors (e.g., location, inflation, market conditions). Some values change more rapidly than others. Reassessment is the process by which property values are equalized, ensuring uniformity in property values and making sure the taxpayer is being taxed fairly and being taxed the same as owners of other comparable property.

4. What is market value?

Market value, true value in money and appraised value all have the same meaning under Missouri law. A simple definition of market value is the price a property would bring when offered for sale by a person who is willing but not obligated to sell, and is bought by a person who is willing to purchase though is not forced to do so.

5. What is the difference between market value and assessed value?

The assessed value is a percentage of the market value of a property, and is determined based on the classification of the property. Real property can fall into the following classifications with their corresponding assessment percentages:
- Agricultural 12%
- Residential 19%
- Commercial 32%
For example, a residential property with a market value of $100,000 has an assessed value of $19,000 ($100,000 x .19). However a commercial property with a market value of $100,000 has a different assessed value because it has a different assessment percentage ($100,000 x .32 = $32,000).

6. Do all property values change during reassessment?

Property values may increase, decrease, or stay the same in a reassessment. Reassessment equalizes property values by reappraising them to a current date. Any change in a reassessment cycle is dependent upon the local real estate market and the local economy. The assessor is simply reflecting the current market values as they apply to each property, in each neighborhood, in every part of the county.

7. How can my property value increase if I have done nothing to it?

Value increases can vary based on a number of reasons. As a general rule, most people sell their property for more than they paid for it, assuming that average and adequate maintenance has been done over the years. This happens when the market supports a higher price due to the supply and demand for that type of property. The demand for a certain type of house, a home in a certain location, or a property within a certain price range are all factors that can cause value to go up, even though no additions or major remodeling have been completed on that property.

8. What if I disagree with my assessment?

The Cole County assessor's office takes pride in its relationship with all citizens concerning their property values and we invite anyone who disagrees with their assessment to contact us for an informal meeting. Informal appeals are not required and are at the discretion of each assessor. Please remember that the job of the assessor is to see that property values reflect current market values. To properly contest your property value, it is strongly suggested that you gather and present evidence that supports what your property is worth in the current market. Examples of pertinent evidence could include descriptive property photographs, certified property inspection reports, a recent appraisal, or information concerning recent sales in your neighborhood.

Normally, property value impact notices are mailed in May and informal appeals occur during the end of May and all of June. Formal appeals with the Board of Equalization must be appealed at the County Clerk's office the 2nd Monday in July. Formal appeals to the State Tax Commission are only allowed if you have gone through the Board of Equalization process first; State Tax Commission level appeals are usually held in September and October.

Find out more about Appeals.

9. Why do my taxes increase?

An increase in taxes can be the result of:
- An increase in the tax rate (tax levy)
- An increase in assessed valuation (can be from reassessment or from new construction)
- A combination of increases in both the tax rate and assessed value

10. How does reassessment affect my taxes?

It depends, and there is no magic formula answer. An increase in assessed value does not necessarily equate to an increase in property taxes. Consequently, your taxes can increase without an increase in assessed valuation.

Taxes are determined by multiplying your assessed valuation times the tax rate. A variance in either factor can change your tax amount. In order for taxes to decrease there must be either a decrease in assessed valuation or a decrease in the tax rate (which can occur due to a tax rate rollback, the statutory protection provided to limit the increase taxing entities can receive from reassessment). Likewise, an increase in either assessed valuation or tax rate can cause an increase in taxes.

The tax system, created by the legislature, is set up to keep the valuation and taxing functions separate. To provide for fair and accurate assessments, periodic updates (reassessment) are required, ensuring fairness and equity in property values. After the values are completed, the political subdivisions set the tax rates, determining the amount of taxes you will pay. The assessor only deals with assessed valuation; the assessor has no control over tax rates.

11. Is all property taxed at the same rate?

No. Instead of taxing at different rates, the tax rate in a certain location is used with variances in value being determined by property classification.
Assume a $100,000 property. If the tax rate in your location is $5.00 per $100 of assessed valuation, you would pay more tax for a commercial property than a residential property. Even though the tax rate is the same, the assessed value varies by classification:
- Commercial $100,000 x 32% = $32,000 assessed value. $32,000/100 (Assessed Value per 100) * $5.00 = $1,600 taxes
- Residential $100,000 x 19% = $19,000 assessed value $19,000/100 (Assessed Value per 100) * $5.00 = $950 taxes
When you apply the same tax rate, the larger value will have more taxes.
(In reality, the tax rate for commercial property is always higher than residential property due to a commercial surcharge on commercial real estate; the above is for illustrative purposes only).
Please find more information on the
Real Estate Page.

12. Where do you get your car values?

Per RSMo 137.115,..."the assessor of each county and each city not within a county shall use the trade-in value published in the October issue of the National Automobile Dealers' Association Official Used Car Guide, or its successor publication, as the recommended guide of information for determining the true value of motor vehicles described in such publication..."

13. Why is there a penalty for turning in a late assessment list?

The authority for penalties for the failure to return an assessment list is found in RSMo 137.345. Penalties are listed and range from $10 to $100, depending on the total assessed value of the property. The statutes provide the assessor with very limited discretion to waive penalties.

It used to be that few penalties were ever applied and lists were commonly filed late. To force compliance, the statutes were changed in the early 1990's. The new rules for compliance on returning lists were much stricter and tougher in consequence, resulting in a dramatic increase in compliance ever since.

The assessor has attempted all forms of public awareness to remind property owners to return their lists on time, however we seem to have about the same number year after year that are turned in late. We continue to use all available resources to remind property owners to turn in their assessment lists on time.

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1. What is the Cole County Public Administrator's role in county government?

The Public Administrator is an elected official who is assigned custodial and administrative responsibility for the estates of deceased persons and the persons and estates of minors and incapacitated or disabled persons when there is no legal guardian or conservator or when no one competent to assume such duties is known or can be found.

Please see the functions of the Public Administrator on our home page for detailed information.

2. When is a public administrator appointed?

Details can be found on our Guardian/Conservator Appointment Process webpage.

3. What are the public administrator's responsibilities?

Visit the public administrator Responsibilities webpage to get more details.

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1. What do I need to provide to the Department of Revenue (DOR) to license my vehicle in Missouri?

-Proof of ownership such as the title, registration form, renewal slip, or application for title; and
-Proof of insurance on the vehicle being licensed; and
-Valid safety inspection on the vehicle, most new vehicles do not require a safety inspection; and
-Current personal property tax receipt or statement of non-assessment (tax waiver)

The Cole County collector's office can provide a duplicate paid personal property tax receipt for a $1 charge. Please call 573-632-0006 for more information.

2. What if I recently moved to Cole County from another state and have never paid personal property tax in Missouri?

If you have recently moved to Cole County, you will need to visit the Cole County Assessor's Office at 210 Adams Street or by phone at 573-634-9131. Please bring proof of ownership such as the title, registration form, renewal slip, or application for title. Once a personal property tax account has been established, you can obtain a tax waiver from the collector's office.

3. What if I recently moved to Cole County from another county in Missouri?

If you have a current paid property tax receipt from your previous county, you will take that receipt along with the other required information to the DMV branch office. However, it is important that you contact the Cole County Assessor's Office and let them know you are now a resident of Cole County and need to be placed on the tax rolls.

Several counties in Missouri, including Cole County, provide the DOR with paid personal property tax information. The local branch offices should be able to electronically access these personal property records if you do not have copy of your tax receipt. For a listing of those counties in Missouri that provide this information to the DOR, visit the website

4. What if I have never owned a vehicle or have not owned a vehicle in several years?

You will need to visit the Cole County Assessor's Office at 210 Adams Street or the Collector's Office at 311 E High Street, Room 100 in the Cole County Courthouse Annex. Please bring proof of ownership such as the title, registration form, renewal slip, or application for title. Once a personal property tax account has been established, you can obtain a tax waiver from the assessor's or collector's office. Please call 573-632-0006 for more information.

5. What if my vehicle is not listed on my personal property tax receipt?

The vehicles listed on your personal property tax receipt should be those that you owned on January 1 of the tax year. If the purchase date of the vehicle in question was later than January 1 of the tax year, then your tax receipt will be sufficient as is. The license bureau will verify that the vehicle was not taxable for that year based on the purchase date.

If your vehicle was owned on January 1, and it is not listed on the paid personal property tax receipt, contact the Cole County Assessor's Office at 210 Adams Street or by phone at 573-634-9131, so that your personal property account may be updated accordingly.