ASSESSMENT FORMS

Workers at the Livingston County assessor's office handle property assessment paperwork as the deadline for submitting forms arrives. All personal property owners in Livingston County (as of Jan. 1, 2012) are required by law to turn in an assessment form to the assessor's office, either through mail or at the office itself, on the ground floor of the Livingston County Courthouse, detailing the personal property they own. Mailed forms must be postmarked by March 1 to avoid a penalty from the county. Forms are due Tuesday, March 1, 2012.

C-T Photo / Drew Van Dyke 03 01 11

Assessment Lists Mailed; Must be Returned by March 1
Constitution-Tribune, January 5, 2012

Livingston County Assessor Steve Ripley has mailed forms to property owners for listing their personal property which is subject to assessment for the 2012 assessment year.

By March 1, 2012, every owner of personal property must report, on the form provided by the assessor, all taxable personal property which was owned by the person or business on Jan. 1, 2012.

Beginning a couple of years ago, the forms from the assessor's office started looking a little different. There will be a form for individuals owning personal property and a separate form for business and commercial personal property owners. Both forms will have a pre-printed list showing the items owned the previous year, and a place on the back of the form to add any new property. Ripley suggests that taxpayers look the list over carefully and follow the instructions provided.

Ripley also noted that the reporting of business and commercial property has changed for items purchased after Jan. 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.

If you own a business and receive an assessment list for individuals, or if you are an individual and receive a business list, please contact the assessor's office so that a correct list may be mailed to you, Ripley said. "Every year, a few property owners forget to return their lists," Ripley said. "So, we make every effort to remind people to return them on time."

Those not returning a completed list to the assessor by the March 1 deadline are subject to a penalty. "Penalties range from $10 to $100 depending upon the value of the property. The statutes provide the assessor with almost no discretion to waive the penalties," Ripley said.

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.

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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.

CAPTION: Livingston County Assessor Steve Ripley takes the oath of office for a third term during a swearing-in ceremony Monday in the lobby of the Livingston County Courthouse. County Clerk Kelly Christopher, right, administered the oath of office. Among those gathered were Ripley’s wife, Catherine, and children, Claire, Dalton and Stefani. Ripley was elected in November 2008 and while the terms of most other county offices began Jan. 1, the term of county assessor began Tuesday, Sept. 1). Ripley was first elected in 2000. C-T Photo / Laura Schuler 09/01/09

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CONTACT INFORMATION

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

Phone: 660-646-8000, Ext. 2

• Jana Howe Ext. 107
• Angela Case Ext. 111
• Linda Gilliland Ext. 106
• Zoning Officer

Fax:

E-Mail:

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OFFICE HOURS

Coming soon...

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