General Information

    Generally, Perry County tax bills are mailed during the first week of November each year. If you do not receive a tax bill by December 1st please call the office. Failure to receive a tax bill does not relieve the obligation to pay taxes and applicable late fees. The Collector's office starts printing, sorting, and stuffing the tax statements in October after we received the current year's tax books from the County Clerk's office. The assessment value and total tax amount in these books is verified by the Clerk's office and the Assessor's office.

    We mail two different tax statements, Personal and Real Estate. These statements must be mailed or brought into the office to insure prompt service. The information, such as the parcel number, owner name, assessment value, address, etc., on these statements is not generated and maintained by the Collector's office. We only collect the amount of taxes due plus any applicable penalties, or costs as mandated by state law. If you are paying after the due date of December 31st, please refer to the delinquency schedule printed on your tax statement for correct payment due. The penalty is 7%. The interest is 2% per month through September. The maximum interest for the year is 18%. Interest is not pro-rated. Consquently, interest is calculated per month and not per day.

    Tax payments are accepted by mail (do not send cash). Please use the return envelope included with your statement. After processing your payment we will mail a paid receipt back to you. For your convenience, there is a 24 hour night deposit outside the Perry County Administration Building by the drive up window. The Drive-Up Window is open during office hours.

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Personal Property Tax Questions and Answers:

Why haven't I received a Personal Property tax bill?

You are reponsible for filling out and turning in an Assessment List at the beginning of each year in the Assessor's Office to receive a tax bill. (If you were not living in Perry County on January 1st could be another reason.)

Why am I being taxed for a vehicle I no longer own?

Your tax is based on the vehicles you owned on January 1st of the tax year. Even if you no longer own the vehicles, even if you own different vehicles, even if you now own no vehicles, you still pay based on what you owned on the first day of that particular year.

Why is my tax bill so high?

The amount of tax you owe each year is based on the value of the vehicles you owned on January 1st of each year. The value of the vehicles is established by the County Assessor using a standard rate book. The assessed value of your vehicles can be found in the center portion of your statement.

Why is my bill higher than my friend's bill?

The tax is based on the type of vehicles you own, not on the number of vehicles you own. It is common for a person with one or a more-expensive to owe more tax than another person with several less-expensive vehicles.

Who pays the tax bill if I get a divorce?

The tax responsibility is shared by both parties to pay the taxes. Neither party can obtain a statement of no taxes due, until the tax liability is paid.

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Real Estate Property Tax Questions and Answers:

Why is the proper name not on my statement?

On real estate tax statements, the person who owned the property January 1st is named. Your name should be listed on next year's statement if properly recorded. If you have purchased real estate prior to October, the tax statement could go to the previous owner, please check with them prior to calling our office if you did not get the statement.

Who is responsible for paying the taxes on property I purchased, am I responsible for interest and penalty should the taxes become delinquent.

The current owner is responsible for paying all taxes due on property. Partial payments are not accepted. If you did not purchase the property until later in the year, the taxes should have been pro-rated and deducted from the selling price at closing or paid to you in cash by the previous owner.

If I have an escrow for my taxes, will I receive a tax bill?

No. The tax bill will be mailed to the lending institution where you have your escrow, providing the lending institution has requested it. Should you receive the tax bill, please forward it to the lending institution. Request a paid copy from your lending institution.

If you have purchased real estate prior to October, the tax statement could go to the previous owner.
Please check with them prior to calling our office if you did not get statement.

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Moving into Perry County from another (State):

You have 30 days to obtain Missouri License Plates and a Missouri Drivers License

What is needed to obtain Missouri plates?

You will need the title or registration to the vehicle, proof of insurance, a Missouri State Inspection Certificate, and Tax Wavier for non-assessment clearance from the Assessor's Office.

Where do I pay sales tax on my new vehicle?

You pay sales tax at any license bureau in the state of Missouri.

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Moving into Perry County from another (County):

What is required to license my vehicles in Perry County?

You will need the title or registration to the vehicle, proof of insurance, a Missouri State Inspection Certificate, and a copy of the tax receipt showing paid taxes from the county where you were a resident on January 1st of the previous year.

What is required to be put on the tax rolls of Perry County?

If you are a resident, or have moved, you need to contact the Perry County Assessor's Office so that  an assessment sheet may be mailed to you. You must request this sheet before March 1st to avoid a late penalty. (573) - 547-5211) County Assessor

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First Time Owner of Vehicle:(Tax Wavier)

You will need the title or registration to the vehicle, proof of insurance, a Missouri State Inspection Certificate, and Tax Wavier for non-assessment clearance from the Perry County Assessor's Office. (573) - 547-5211)   

Moving out of Perry County, do I still owe?

Yes. By state law, your tax obligation is established on January 1st. Even if you move to a different state the next day, you are still taxable for the year. Unfortunately, the law makes no provision for pro-rating the tax bill.

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Merchants License

Who is a Merchant?

Missouri Law, 150.010 RSMo 1994,  indicates that every person, corporation, co-partnership or association of persons, who deals in selling goods, wares and merchandise at any store, stand or place occupied for that purpose, is a merchant.

Do I need a Perry County Merchants License for my Business? Yes! If you answer yes to all the items in the checklist below:

        You own or operate a business: and
        .>The business is located in Perry County either within or outside the city limits
        of any incorporated area: and
        >There is a sales tax number issued to the business by the Missouri Department of
        Revenue:
        >Product or merchandise is sold at retail: and
        You collect and remit sales tax to the Missouri Department of Revenue.
        >If your business is within the City limits you should also check with them for their licensing requirements

How do I obtain a Merchants License?

Call the Perry County Clerk's  Office at (573)-547-4242. They will be happy to answer your questions and send you an application. Or, if you prefer, come by the office and we will help you through the process. Important to SEND OR BRING A COPY OF SALES TAX NUMBER ALONG.

After you complete the application, attach a business or personal check for $25.00 and return it to the Collector's Office (573)-547-4422

Your state sales tax number must be included on the application. If you need more information regarding state sales taxes, please contact the Missouri Department of Revenue in Jefferson City (573)-751-5860.

Your validated license will be mailed to you at the address included on the application.  

.License Fee
$25.00 Annually

Questions??? Call (573)-547-4242 or 547-4422

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Press 3 for Property Taxes

Enter Jurisdiction Code 3502

Press the number for which tax you want to pay

Enter Payment Information - Account # - Payment Amount Etc.

Enter Credit Card Information.

Cards accepted: American Express, Visa, MasterCard, Discover/Novus.

The system will give you a verbal receipt number. There is a nominal fee for using this service. (Convenience Fee Schedule below)

Effective 1/01/06
For payments above $100,000.00 please contact the Official Payments Corp.
Special Services Group at 1-877-754-4420

Perry County citizens may pay taxes from the convenience of their home or office by touch-tone phone or the Internet. This service is fully automated and enables customers to pay personal property and real estate taxes 24 hours a day, 7 days a week.

The basic purpose is to make it as convienent as possible for people to pay taxes.
It gives the taxpayer another means of payment to avoid penalties/late fees.
Gives our customers the option of using a Master Card, American Express,
Discover, and Visa.

Customer credit card is vertified on a real-time basis and the transaction
amount is ACH transferred to county bank directly.

All caller access is through free digital 800 service

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• Make a Payment - Credit Card (Convenience fee example schedule above) If you choose to pay by E-Check a convenience fee of $2.75 will be added per 5 tax bills, and these fees will be shown on the next page.
  Simply visit the Perry County Collector OnLine Payment web site.
• Select Payment (Pay Your Real Estate and Personal Property Taxes)
• Enter all of your Account Number(s) and Total Payment Amount
• Click the 'Continue' button to proceed with the online payment process 
• Confirm Payment Amount and Press the payment option (E Check or Credit Card) button at the bottom of the page
• You will be given a Receipt Number, which can be printed as a transaction record. 
• Cards accepted: American Express, Visa, MasterCard, Discover/Novus
•  

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Tax Levies are a tax rate that are applied to a number of units of assessment value. Perry County's levies are so many dollars per hundred dollars of assessment value. Knowing this, then tax bills are calculated as follows: Divide your assessment value by 100. Multiply this answer by the appropriate school district tax levy for which you live in. The result is your tax bill. For example, if you live in the Perryville School District, the total 2005 tax levy that would apply would be $4.2334 per hundred, and if your assessment is 200, you would calculate your tax bill by first dividing 200 by 100 and then multiply this times $4.2334: 200/100=2,2 * $4.2334= a $8.47 tax bill.

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   Lookup services for Real Estate & Personal Property are available thru Perry County Collector's office. You will find the necessay info to sign up below Click on Web Page Examples to take a look at what the service will provide and just download a Access Request Form to sign up.

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