ASSESSMENT FORMS

State law requires that all real property be reassessed every two years. The current law requires reassessment to occur every odd-numbered year. Changes in market value as indicated by research, sales ratio studies and analysis of local conditions as well as economic trends inside and outside the construction industry are used in determining one’s assessment.

Personal Property Forms

When Steve Ripley, Assessor of Livingston County, has completed the assessment of real estate and personal property for the year, notices are mailed to owners whose real property has increased in value. If a property's value has decreased or remained the same, no notice is required. Property owners who feel there is an error in their assessment or believe it does not reflect the market value of their property may set up an appointment to discuss the assessment with the assessor or assessor's staff. At these meetings, the property owner should present any documentation indicating the value they believe is correct for the property. If, after meeting with the assessor, the property owner is not in agreement with the assessment, an appeal may be lodged with the County Board of Equalization. The property owner should contact the County Clerk at 660-646-8000 ext. 3 between June 1 and June 21. If, after the decision of the board, the property owner is still dissatisfied with the assessment, the appeal may be pursued to the State Tax Commission and thereafter to the circuit court.

NOTE: Livingston County Assessor Steve Ripley has the forms mailed to property owners for listing their personal property which is subject to assessment for the current assessment year. Most forms should have a preprinted list of items. Ripley suggests that you examine the form carefully and follow the instructions provided, ADDING any personal property you owned as of January 1 each year, and providing the vehicle identification number (VIN), and MARKING THROUGH any items you no longer own.

E-filing is available to report personal and business property. Property owners will notice an ePin number printed on their property list - this number will be unique to each individual account. Follow these simple instructions to file your personal property with the assessor's office; or, if you choose, you can complete the paper form and return it to the assessor’s office.

By March 1, every owner of personal property must report, either online or on the form provided by the assessor, all taxable personal property which was owned by the person or business on January 1.

There will be a form for individuals owning personal property and a separate form for business and commercial personal property owners. Ripley also noted that the reporting of business and commercial property has changed for items purchased after January 2, 2006. Those items shall be depreciated using the Cost Recovery Tables, as specified in RSMO 137.122 and based on the IRS MACRS tables.

Those not returning a completed list to the assessor by the March 1 deadline are subject to a penalty. "Penalties range from $15 to $105 depending upon the value of the property," Ripley said. "The statutes provide the assessor with almost no discretion to waive the penalties." The assessor advises that the best way to remember to return the list on time and avoid a penalty is to fill out the form, sign it, make a copy of it, and put it in the mail the same day you receive it. A copy of the form may be helpful if a question arises regarding the filing of the form.

Property owners who have not received a list or who are new residents to the county are not excused from filing and should contact the assessor's office to obtain a form at 660-646-8000 ext. 2 or stop by the office on the first floor of the courthouse.

e-File Instructions

• Visit the website: http://livingston.missouriassessors.com
• Click the “efile personal property” button. (Each screen will step you through the process, but you can print these instructions for reference).
• Have the Personal Property Assessment List you received in the mail available
• Enter your account number located on the Personal Property Assessment List
• Enter your ePIN located on the Personal Property Assessment List
• Verify that you are on the correct account
• "No" indicates that it is not the correct account
• "Yes, and no changes are needed" indicates that it is the correct account and the list of property displayed accurately reflects the property you owned as of January 1st
• "Yes, and edits are needed" indicates that it is the correct account and the list of property displayed needs editing to accurately reflect the property you owned as of January 1st
• Verify your physical address as of January 1st and your current mailing address, edit the address(es) if changes are necessary
• Enter your phone number
• The assessor requires a phone number OR email address in case there are questions pertaining to your form during processing
• Select whether your physical address was inside or outside city limits as of January 1st
• Select whether you had moved from the listed physical address, and if applicable enter in the date you moved.
• Select whether or not you also own real estate in Livingston County
• Add, Edit or Delete Items from the account until the list of property accurately reflects the property you owned as of January 1st
• Review your changes
• Digitally sign the Personal Property Assessment List
• Press Submit
• Once completed, please Save or Print the PDF page for your records.

The reporting of business and commercial property changed for items purchased after January 2, 2006. Those items shall be depreciated using the Cost Recovery Tables, as specified in RSMO 137.122 and based on the IRS MACRS tables.

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GENERAL INFORMATION

The Assessor is a county elected position. The Assessor is responsible for  developing and maintaining a current list of all taxable real and tangible personal property in Livingston County and assessing the property annually. Assessed valuation provides the tax base for property taxes levied by various political subdivisions.

A county-wide elected office with a four-year term, the Assessor position is held by Steve Ripley. Mr. Ripley has been the County Assessor since 2000. His local county government experience includes working for the Livingston County Sheriff's office from 1988 to 2000.

Since coming to the Assessor office, Ripley has implemented several changes to the office including, personal property costing system, preprinted personal property list, real estate costing system (CAMA), remote editing system, Geographic Information System (GIS) mapping, including new aerial photography and about-to-be-launched a web based GIS system tying together the costing system, mapping and the most current recorded deed.

Ripley is a member of several organizations including, International Association of Assessing Officers (IAAO). He has held all offices of the local North Central Missouri Assessors Association, currently serving as its president. He also is a member of Missouri Assessors Association, Missouri Mappers Association, and has served on the statewide livestock committee.

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CONTACT INFORMATION

Livingston County Court House
700 Webster St., Suite 3
Chillicothe, MO 64601

Phone: 660-646-8000, Ext. 2

• Crislyn Cooksey Ext. 107
• Kaley Holmes Ext. 111
• Gina Jenkins Ext. 106
• Zoning Officer

Fax:

E-Mail: assessor@livingstoncountymo.com

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OFFICE HOURS

Assessor's office hours are 8:30 a.m. - 4:30 p.m.. We are open Monday thru Friday.

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ENHANCED REAL ESTATE / WEB GIS SUBSCRIPTIONS

Enhanced Real Estate/Web GIS Subscriptions, $300 /year (2 users, additional user id's are $30 each per year).

The enhanced Website is designed to bring the Assessor's, Recorder of Deeds, and Collector/Treasurer's offices to you 24/7. The Website is beneficial to those in the Real Estate profession, including appraisers, abstractors, surveyors, real estate agents/brokers, insurance agents all without having to come to the courthouse.

The Website includes mapping with mapping tools; property record information; the last recorded deed with an additional subscription website that will allow you to access prior deed information; and, the ability to view current taxes.

Subscriptions are $300 yearly, with a renewal date of September 1st of each year, subscriptions will be prorated at $25 a month for those subscribing after the subscription year begins. At this time, a yearly subscription is all that is available.

Livingston County reserves the right the refuse a subscription request or to terminate a subscription for improper use.

Please be reminded these data services are available as a convenience for the users of the data and in no way is intended to replace the need for physical inspections or verifications. The associated ownership data is assumed to be correct but may not necessarily be, and as such anyone making decisions or assumptions based on the associated data does so at their own risk. Neither Livingston County, Vanguard, Midland GIS Solutions, Tyler Technology nor Devnet can be held responsible for consequences that result in the use or misuse of this site or the data contained herein.

Application for Livingston County Assessor Website... Web Subscription Fees, Information, and Application

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