A non-assessment is issued to a county resident when no personal property tax was assessed for the prior year. This certificate is used in lieu of a paid personal property tax receipt when registering a vehicle or renewing license plates. No fee is charged for a certificate of non-assessment.
Certificates of non-assessment may be issued in the following circumstances:
This is the 1st vehicle you have owned
You are a former resident returning to Missouri and no unpaid personal property taxes are due in Perry or any other Missouri County
You are exempt from personal property taxes (individuals or organizations who are determined tax exempt by the state), i.e., churches and most non-profit and charitable organizations
You are new to our state
If you have never owned personal property, you will need a Tax Wavier for non-assessment clearance from the Assessor's Office ((573)547-5211), proof of insurance, a Missouri State Inspection Certificate, and the title or registration to the vehicle.