Assessor
LISA NORTON, ASSESSOR
Lisa Norton was elected to office in November 2012, officially taking office September 1, 2013. The County Assessor is an office that is elected by the county at large and serves a four year term. Unlike other local elected officials, whose terms begin the first day of January following the November election, the Assessor is elected during the general election but does not take office until the first day of September of the following year.
www.missmocountyassessor.com
The Mississippi County Assessor's Office is required by the State of Missouri to discover, identify, classify, and assess all real and personal property within Mississippi County. The Assessor is charged with placing a fair market value, in money, of property as of the tax date. The property tax in Missouri is "ad valorem", meaning taxes are based on the property value. The Assessor has no jurisdiction or responsibility for establishing your tax rates or determining the budgets of the taxing jurisdictions within the county. The County Assessor is required by Missouri State statute137.115 to reassess all existing real property as of January 1 of every odd numbered year (i.e. 2011, 2013, 2015, etc.) The assessed value is applied to the tax rates established by the various taxing jurisdictions (public school districts, library districts, fire districts, etc.) to determine the amount of tax to be levied against a property. Any new improvements are added to the rolls upon completion, and are not subject to the odd-numbered year rule. New construction permits filed with the cities of Anniston, Bertrand, Charleston, East Prairie, Wilson City, and Wyatt are reviewed monthly, and field appraisers collect data and review the progress of projects until completion. These improvements are then added to the rolls after final value is set by the Assessor's Office.
During the assessment and reassessment process, the Assessor or their designees are given authority by Missouri State Statue 137.130 to enter into any lands and make any examination and search which may be necessary to assess such real property. Although they have authority to be on the land, the Assessor or designee shall not enter the interior of any structure without permission. Throughout the process, the staff of the Assessor's Office makes every effort to treat our customers fairly and to provide information in a clear and accessible manner. The Assessor appreciates your cooperation in the assessment process, and welcomes your comments or questions.
Business Personal Property Filing Information
ARE YOU IN BUSINESS?
If so, you are required by the State of Missouri to file a business personal property return with the Assessor's office. If you did not file a return in the past, email charwell@misscomo.net or call 573-683-2146 x-2239 and one will be mailed to you for 2019.
Missouri Revised Statutes Section 137.122 states "to establish uniformity in the assessment of depreciable tangible personal property, each Assessor shall use the standardized schedule of depreciation in this section to determine the assessed valuation of depreciable tangible personal property for the purposes of estimating the value of such property subject to taxation under this chapter". "Depreciable tangible personal property in all recovery periods shall continue in subsequent years to have the depreciation factor last listed in the appropriate column so long as it is owned or held by the taxpayer." Equipment is never fully depreciated for ad valorem tax purposes, and should never be reported with a zero value . If it is in use, it has a baseline value.
The depreciation schedules are based upon the IRS Modified Accelerated Cost Recovery System (MACRS). "Original cost" is the price paid for the item less freight, installation, or sales, or use tax. Computer software readily available for purchase by the general public should not be included. All other software costs should be declared in the appropriate schedule.
Personal property returns are due March 1. Missouri state law Section 137.345 requires a filing penalty to be added to the tax bill of any taxpayer who neglects or refuses to file a personal property declaration.
Types of business personal property include, but not limited to:
Computers, Peripheral Equipment
(desktops, keyboards, scanners, check swipes, telephone systems, etc.)
Office equipment
(adding machines, answering machines, cash registers, photocopy machines, televisions.)
Consumer Utilized Equipment
(bill change machines, vending machines, washers/dryers, etc.)
Dies, molds, & jigs
(assembly fixtures & jigs, bottle fixtures, punch dies, etc.)
Furniture, fixtures, & signs
(added light fixtures, animal cages, book cases, billiard tables, desks, etc.)
Leasehold Equipment & Improvements
(added light fixtures, removeable walls, security systems, etc.)
Machinery & equipment
(bench grinders, bulldozers, bobcats, concrete forms, ladders, forklifts, fitness equipment, etc.)
OFFICE STAFF:
CHRISTY HARWELL - DEPUTY ASSESSOR
TAMMY SUGGS - REAL ESTATE CLERK
CAROL PFIFER - PERSONAL PROPERTY CLERK
Telephone# 573-683-2431
Office Email - assessor@misscomo.net
Personal Property Clerk - Carol Pfifer
The Personal Property Clerk helps answer tax payer questions and interpret laws, rules and regulations regarding personal property. Prepares assessment list for mailing and processes assessment list returned to our office and enters the data into our CAMA System to facilitate the tax billing function.
Mail: 200 N. Main St. PO Box 369 Charleston, MO 63834
Phone: (573) 683-2146 x-2238
Email: cpfifer@misscomo.net
Real Estate Clerk - Tammy Suggs
A Real Estate Clerk performs data collection functions such as locating and listing of real property so as to facilitate the appraisal of such property and land values for ad valorem taxation (according to value). As well as assisting the Assessor in analyzing and costing out of repaired construction for initial or revaluation purposes.
Mail: 200 N. Main St. PO Box 369 Charleston, MO 63834
Phone: 573-683-2146 x-2240
Email: tsuggs@misscomo.net
Deputy Assessor - Christy Harwell
The Deputy Assessor assumes the responsibility of the office in the absence of the Assessor. Assisting the Assessor, Real Estate Clerk, and Personal Property Clerk with their daily duties and functions are among the daily duties of the Deputy Assessor.
Mail: 200 N. Main St. PO Box 369 Charleston, MO 63834
Phone: (573) 683-2146 x-2239
Email: charwell@misscomo.net
RELATED LINKS:
State Tax Commission of Missouri
https://stc.mo.gov/
Missouri Revised Statutes
State Government Webb Missouri
www.mo.gov
Lisa Norton was elected to office in November 2012, officially taking office September 1, 2013. The County Assessor is an office that is elected by the county at large and serves a four year term. Unlike other local elected officials, whose terms begin the first day of January following the November election, the Assessor is elected during the general election but does not take office until the first day of September of the following year.
www.missmocountyassessor.com
The Mississippi County Assessor's Office is required by the State of Missouri to discover, identify, classify, and assess all real and personal property within Mississippi County. The Assessor is charged with placing a fair market value, in money, of property as of the tax date. The property tax in Missouri is "ad valorem", meaning taxes are based on the property value. The Assessor has no jurisdiction or responsibility for establishing your tax rates or determining the budgets of the taxing jurisdictions within the county. The County Assessor is required by Missouri State statute137.115 to reassess all existing real property as of January 1 of every odd numbered year (i.e. 2011, 2013, 2015, etc.) The assessed value is applied to the tax rates established by the various taxing jurisdictions (public school districts, library districts, fire districts, etc.) to determine the amount of tax to be levied against a property. Any new improvements are added to the rolls upon completion, and are not subject to the odd-numbered year rule. New construction permits filed with the cities of Anniston, Bertrand, Charleston, East Prairie, Wilson City, and Wyatt are reviewed monthly, and field appraisers collect data and review the progress of projects until completion. These improvements are then added to the rolls after final value is set by the Assessor's Office.
During the assessment and reassessment process, the Assessor or their designees are given authority by Missouri State Statue 137.130 to enter into any lands and make any examination and search which may be necessary to assess such real property. Although they have authority to be on the land, the Assessor or designee shall not enter the interior of any structure without permission. Throughout the process, the staff of the Assessor's Office makes every effort to treat our customers fairly and to provide information in a clear and accessible manner. The Assessor appreciates your cooperation in the assessment process, and welcomes your comments or questions.
Business Personal Property Filing Information
ARE YOU IN BUSINESS?
If so, you are required by the State of Missouri to file a business personal property return with the Assessor's office. If you did not file a return in the past, email charwell@misscomo.net or call 573-683-2146 x-2239 and one will be mailed to you for 2019.
Missouri Revised Statutes Section 137.122 states "to establish uniformity in the assessment of depreciable tangible personal property, each Assessor shall use the standardized schedule of depreciation in this section to determine the assessed valuation of depreciable tangible personal property for the purposes of estimating the value of such property subject to taxation under this chapter". "Depreciable tangible personal property in all recovery periods shall continue in subsequent years to have the depreciation factor last listed in the appropriate column so long as it is owned or held by the taxpayer." Equipment is never fully depreciated for ad valorem tax purposes, and should never be reported with a zero value . If it is in use, it has a baseline value.
The depreciation schedules are based upon the IRS Modified Accelerated Cost Recovery System (MACRS). "Original cost" is the price paid for the item less freight, installation, or sales, or use tax. Computer software readily available for purchase by the general public should not be included. All other software costs should be declared in the appropriate schedule.
Personal property returns are due March 1. Missouri state law Section 137.345 requires a filing penalty to be added to the tax bill of any taxpayer who neglects or refuses to file a personal property declaration.
Types of business personal property include, but not limited to:
Computers, Peripheral Equipment
(desktops, keyboards, scanners, check swipes, telephone systems, etc.)
Office equipment
(adding machines, answering machines, cash registers, photocopy machines, televisions.)
Consumer Utilized Equipment
(bill change machines, vending machines, washers/dryers, etc.)
Dies, molds, & jigs
(assembly fixtures & jigs, bottle fixtures, punch dies, etc.)
Furniture, fixtures, & signs
(added light fixtures, animal cages, book cases, billiard tables, desks, etc.)
Leasehold Equipment & Improvements
(added light fixtures, removeable walls, security systems, etc.)
Machinery & equipment
(bench grinders, bulldozers, bobcats, concrete forms, ladders, forklifts, fitness equipment, etc.)
OFFICE STAFF:
CHRISTY HARWELL - DEPUTY ASSESSOR
TAMMY SUGGS - REAL ESTATE CLERK
CAROL PFIFER - PERSONAL PROPERTY CLERK
Telephone# 573-683-2431
Office Email - assessor@misscomo.net
Personal Property Clerk - Carol Pfifer
The Personal Property Clerk helps answer tax payer questions and interpret laws, rules and regulations regarding personal property. Prepares assessment list for mailing and processes assessment list returned to our office and enters the data into our CAMA System to facilitate the tax billing function.
- Prepares records for processing by verifying accuracy and completeness of information.
- Places values on property declared on tax assessment sheets using approved value guides.
- Assist tax payers in completing assessment lists and assists tax payer's with any questions or complaints they may have both by phone and in person.
- Documents address changes in the computer and other office records as needed.
- Files, alphabetizes, and batches all personal property data for processing and storage.
- Performs all other related duties as assigned.
- Represents the office in an honest, trustworthy, polite, and professional capacity.
Mail: 200 N. Main St. PO Box 369 Charleston, MO 63834
Phone: (573) 683-2146 x-2238
Email: cpfifer@misscomo.net
Real Estate Clerk - Tammy Suggs
A Real Estate Clerk performs data collection functions such as locating and listing of real property so as to facilitate the appraisal of such property and land values for ad valorem taxation (according to value). As well as assisting the Assessor in analyzing and costing out of repaired construction for initial or revaluation purposes.
- Visiting all assigned properties and records pertinent data such as measurements of building land use and other related information.
- Interviews property owners to confirm validity of information.
- Uses tax maps in the location of taxable real property.
- Draws to scale representations of new construction and revisions or improvements to existing property from field reviews or blue prints.
- Assists tax payers with various questions and property related matters.
- Assists the Assessor in the final review of property assessment valuations.
- Reads deeds and enters all property transfers in computer and records book and page references.
- Handles parcel splits and combinations and makes necessary entries to files, maintenance records, etc.
- Reports quarterly requested information to the STC (State Tax Commission).
- Represents the office in a honest, trustworthy, polite, and professional capacity.
Mail: 200 N. Main St. PO Box 369 Charleston, MO 63834
Phone: 573-683-2146 x-2240
Email: tsuggs@misscomo.net
Deputy Assessor - Christy Harwell
The Deputy Assessor assumes the responsibility of the office in the absence of the Assessor. Assisting the Assessor, Real Estate Clerk, and Personal Property Clerk with their daily duties and functions are among the daily duties of the Deputy Assessor.
- Visits assigned properties and record pertinent data such as measurements of building land use and other related information.
- Interviews property owners to confirm validity of information.
- Uses tax maps in the location of taxable real property.
- Draws to scale representations of new construction and revisions or improvements to existing property from field reviews or blue prints.
- Assists tax payers with various questions and property related matters.
- Reads deeds and enters property transfers in the computer and records book and page references.
- Assist with quarterly reports required by the STC (State Tax Commission).
- Prepares records for processing by verifying accuracy and completeness of information.
- Places values on property declared on tax assessment sheets using approved value guides.
- Assist tax payers in completing assessment lists and assists tax payers with any questions or concerns they may have, both by phone and in person.
- Documents address changes in the computer and other office records as needed.
- Files, alphabetizes, and batches all personal property for processing and storage.
- Performs all other related duties as assigned.
- Represents the office in an honest, trustworthy, polite, and professional capacity.
Mail: 200 N. Main St. PO Box 369 Charleston, MO 63834
Phone: (573) 683-2146 x-2239
Email: charwell@misscomo.net
RELATED LINKS:
State Tax Commission of Missouri
https://stc.mo.gov/
Missouri Revised Statutes
State Government Webb Missouri
www.mo.gov