Department of Revenue
Frequently Ask Questions

Assessments
Why does Saint Louis County reassess real estate property every two years?
How did Saint Louis County determine the estimate of value for my house?
How may I review Saint Louis County's record of my house or of another house in Saint Louis County?
Does "Improvements" on my Property Record mean that I made improvements to my house?
May I appeal my tax amount?
What is the timeline for the 2007 appeal process?
What information may I bring to the Board of Equalization hearing?
Will my taxes increase?
What is the Missouri Property Tax Credit Claim (Senior Citizen Circuit Breaker)?
What is the Homestead Preservation Act?

Recording of Deeds and Other Documents
What is the function of the Recorder of Deeds?
Should I submit the original document or a photocopy?
What is the fee for recording a document?
How do I change or add a name on a deed?
How do I remove the name of a deceased owner from a deed?
Why won't employees of the Office of Recorder of Deeds complete the legal forms for me?
How can I obtain an official copy of the deed to my property?
How do I find out if there is a lien on my property?

Marriage Licenses
Do we need a marriage license?
How do we apply for a marriage license?
What information is required to apply for a marriage license?
How much does a marriage license cost?
How soon may we be married after we apply for a marriage license?
How do we arrange a civil marriage ceremony?
How does the bride change her name after the marriage ceremony?
What is the process to obtain a certified copy of a marriage license?

Taxes
How can I pay my personal property or real estate taxes?
I moved to the State of Missouri in the middle of the year. Will I owe personal property or real estate taxes?
If I can't afford my taxes, can partial payments be made?
How can I get a personal property tax receipt?
How can I get a real estate tax history statement?

Taxes - Paying Online
What online payment methods are accepted?
What information will I need in order to pay my taxes online?
What will St. Louis County do with my personal and account information?
Will there be an immediate deduction from my bank account?
Is it safe to pay my taxes on the Internet?
What is Secure Socket Layer (SSL)?

Assessments

Why does Saint Louis County reassess real estate property every two years?
Missouri Revised Statutes, Section 137, requires all real estate property to be reassessed every two years in the odd years, so 2007 is a reassessment year. The Missouri Revised Statutes may be reviewed at: http://www.moga.state.mo.us/statutesearch/

How did Saint Louis County determine the estimate of value for my house?
The comparable sales method was utilized to establish the Assessor’s estimate of value for most residential parcels. The Assessor’s estimate of value represents the fair market value (the price in money, absent other considerations, that your house would sell for in the marketplace). Houses that have been recently sold that are comparable to your house were selected based on the location and the physical characteristics. The actual selling prices of the comparable houses were adjusted to account for any differences in the characteristics between your property and the property that sold. This method established the adjusted selling prices that were used as the basis for the Assessor’s estimate of value for your house.

How may I review Saint Louis County's record of my house or of another house in Saint Louis County?
You may review the Assessor’s record for any house in the County by going to Real Estate Information and putting in either the Locator Number, Name or Address to find the specific property record. Information available on the record includes: ownership, legal data, sales history, dwelling information and a property sketch.

Does "Improvements" on my Property Record mean that I made improvements to my house?
Not necessarily. Improvements in real estate terminology are any buildings, additions to buildings or other structures that are permanently attached to the land. For most homeowners, improvements include: your house, any attached or separate garage, porch, wood deck, patio, barn and some sheds. The value listed for improvements is the estimated combined value of all these attached structures, including your house, as opposed to the value of the land itself. Any land that has a home or other structures built on it will always have a value listed for improvements. However, this does NOT suggest that any additions or changes were necessarily made recently.

May I appeal my tax amount?
No. You may not appeal your tax amount, which is set by various taxing authorities such as school districts, fire districts, sewer authority and cultural districts You may appeal the Assessor’s estimate of value for your house. The appeal process in 2007 includes Informal Conferences with Assessor staff, Saint Louis County Board of Equalization hearings, and appeals to the State Tax Commission. An appeal to the Board of Equalization must precede an appeal to the State Tax Commission.

Informal Conferences: The back of your Change of Assessment Notice will list the number to call to make an appointment for an Informal Conference with the Assessor’s staff. Calls will be taken in late March for conferences in April and May. This conference provides an opportunity to review and correct the information the Assessor has in your property record. You can also offer any information about your property supporting your opinion of its value. As at the more formal hearings, any supporting evidence or documentation must clearly represent current structural conditions.

Board of Equalization: You must file your appeal with the Board of Equalization no later than the third Monday in June (June 18, 2007). The Board of Equalization will notify you of the date and time of your scheduled hearing. At the hearing, you may provide supporting documentation to support your opinion of value. You do not have to be present for your hearing, however, it is strongly recommended that you attend to answer any questions or to discuss the Assessor’s estimate of value of your property. The Board of Equalization is located in the Lawrence K. Roos County Government Building, 41 South Central Ave., 2nd floor, Clayton, MO 63105. Or you may call (314) 615-7195 from 8 a.m. to 5 p.m., Monday through Friday. Appeal forms are also available online after May 5, 2007. For further information: Property Value Appeals

State Tax Commission: If you disagree with the decision of the Board of Equalization, you may file an appeal to the State Tax Commission. Appeals must be filed within 30 days of the Board of Equalization’s decision. The State Tax Commission hearings are held in Saint Louis County. Further information about filing an appeal to the State Tax Commission is available online at the State Tax Commission’s Website: http://www.stc.mo.gov/

What is the timeline for the 2007 appeal process?

• March: Change of Assessment Notices mailed to all property owners
• April 3 – May 11: Informal Conferences
• May 5: Appeal forms are available from the Board of Equalization.
• June 18: Last day to file an appeal with the Board of Equalization.
• June 18 – July 31: Board of Equalization hearings
• August 17: Board of Equalization decision letters mailed
• August / September: Within 30 days of the decision from the Board of Equalization, property owners may appeal to the State Tax Commission
  

What information may I bring to the Board of Equalization hearing?
You or your agent may present documentation to support your opinion of value, including: An appraisal, sale contract, closing statement, photos, estimates for repairs, a statement of construction costs (if recently built), or comparable sales (if recently sold). Information regarding the selling prices of comparable houses in your area is available online at the Saint Louis County Government Website at Real Estate Information.

Will my taxes increase?
Your taxes may increase if your tax rate increases or your assessed value increases. Your tax rate consists of the sum of individual rates set by a number of taxing authorities such as: school; sewer; library; ambulance, fire and light; special school; roads and bridges; and sheltered workshop districts. Individual tax rates are established each September and are controlled by State Laws that set rate ceilings and allow for adjustments based on cost-of-living increases or increases approved by voters. The Assessor does not establish the amount of taxes that you pay. The role of the Assessor’s Office includes estimating the value of more than 365,000 parcels of residential real estate in Saint Louis County every odd-numbered year. The assessed value of your property is applied to the tax rate to determine your tax amount.

What is the Missouri Property Tax Credit Claim (Senior Citizen Circuit Breaker)?
The Missouri Property Tax Credit Claim (formerly known as the Senior Citizen Circuit Breaker) provides a partial refund of your paid real property taxes, or if you rent your residence, a partial refund of rent paid. Qualification for the program is based upon your age and your income. Residents of Saint Louis County with 100 percent disability may also qualify. For further information, contact the County Older Residents Program (CORP) at (314) 615-4516. Information is also available at: http://www.dor.mo.gov/tax/personal/ptc/

What is the Homestead Preservation Act?
The Homestead Preservation Credit enables qualified Senior Citizens and residents with 100 percent disability to receive a credit on their real estate property tax if the taxes increase 2.5 percent in a non-reassessment year (2006) or 5.0 percent in a reassessment year (2007). Qualification for the program is based upon your age and your income. Applicants can apply for either the Homestead Preservation Credit or the Circuit Breaker refund, but not both. Information is also available at: http://www.dor.mo.gov/tax/personal/homestead.htm

Recording of Deeds and Other Documents

What is the function of the Recorder of Deeds?
The Office of Recorder of Deeds records and files instruments of writing affecting real property or personal property, military discharge documents and other instruments of writing.

Should I submit the original document or a photocopy?
The original notarized document must be presented to the Recorder of Deeds. The original notarized document will be returned to you within three weeks of the recording date. Documents may be filed in-person or by mail:

What is the fee for recording a document?
The recording fee for a single page document is $24. The fee for each additional page is $3. A $25 non-standard fee will be added if the document does not meet the Missouri standard formatting requirements.

How do I change or add a name on a deed?
Although stationery and office supply companies sell legal forms and reference books, it is highly recommended that an attorney licensed in Missouri be consulted for the completion of any legal form.

How do I remove the name of a deceased owner from a deed?
The Office of Recorder of Deeds receives many inquiries from surviving spouses and other interested parties about removing the name of a deceased owner from a deed. Many factors should be considered prior to removing the name of a deceased owner, including: Trusts, future interests, taxes, etc. Although stationery and office supply companies sell legal forms and reference books, it is highly recommended that an attorney licensed in Missouri be consulted for the completion of any legal form.

Why won't employees of the Office of Recorder of Deeds complete the legal forms for me?
The staff may check the document for the minimum statutory requirements for recording, however, the staff may not verify that the documents fulfills the intentions of the party filing the document.

The staff of the Office of Recorder of Deeds may not provide legal advice.

• May not provide title searches.
• May not complete or type deeds.
• May not provide notary public services.
• May not supply blank legal forms.
• May not render a determination on ownership of a property.

How can I obtain an official copy of the deed to my property?
You may obtain an official copy by visiting the Recorder of Deeds office or by mail. To obtain a copy by mail complete the Deed Copy Order Form (pdf).

How do I find out if there is a lien on my property?
The Recorder of Deeds Division maintains records of liens that may be recorded against property. Lien research must be done in person at the Office of the Recorder of Deeds. For address and contact information click here.

Marriage Licenses

Do we need a marriage license?
In order to be legally married in the State of Missouri, a marriage license must be obtained prior to the ceremony. The marriage license is valid in any county in Missouri and is valid ONLY in Missouri.

How do we apply for a marriage license?
The bride and groom must appear in person (at the same time) at the Recorders of Deeds Office in Clayton. The marriage license section is open from 8 a.m. to 5 p.m. on Monday, Wednesday and Friday; and from 8 a.m. to 6 p.m. on Tuesday and Thursday.

What information is required to apply for a marriage license?
Both parties must be at least 18 years of age. Each applicant must present some form of government issued (federal or state) identification (e.g. valid driver's license, a state identification card, a passport, etc.). Also, each applicant must provide proof of a valid social security number if the government issued identification does not contain a social security number. If an applicant does not have a social security number, a statement must be signed stating that fact. Blood tests are NOT required to apply for a marriage license.

How much does a marriage license cost?
The fee for a marriage license application is $45. Payment is accepted in CASH ONLY. The fee is non-refundable. A keepsake certificate of marriage may be purchased for an additional $1.

How soon may we be married after we apply for a marriage license?
Effective August 28, 2007, the 3-day waiting period for a Marriage License will be eliminated. Couples will be able to apply and obtain their Marriage License on the same day as long as they are getting married within 30 days of their application date. The marriage ceremony must occur within 30 days from the date of issuance of the license or the license is void.

How do we arrange a civil marriage ceremony?
Saint Louis County Circuit Court judges perform civil marriage ceremonies every Wednesday (excluding holidays) from 1 p.m. to 2 p.m. in the Saint Louis County Courts Building (located next to the Lawrence K. Roos County Government Building) 7900 Carondelet Avenue Clayton MO 63105-1766.

Applicants must arrive by noon with the marriage license and two witnesses. The following link will connect you to the Saint Louis County Circuit Court web page for additional information on civil marriage ceremonies.

http://stlouisco.com/circuitcourt/marriages.html

A judge presiding over any municipality may perform a civil marriage ceremony. Municipal judges may be found in the telephone directory blue pages under "city offices" by locating a municipality and finding a phone number for the municipal court. An appointment is required.

How does the bride change her name after the marriage ceremony?
A certified copy of the marriage license can be ordered when applying for the marriage license if the bride plans to change her name. The certified copy can be used at the Missouri Department of Revenue (motor vehicle and driver licensing) offices and most Social Security offices. Please contact the Missouri Department of Revenue or Social Security office for their specific needs.

What is the process to obtain a certified copy of a marriage license?
Saint Louis County marriage license records, from 1877 to the present, are available at the Recorder of Deeds Office. Helpful information includes: full name of the groom, full name of the bride at the time of the marriage ceremony and the approximate date of the marriage ceremony. Requests may be made in-person or by mail. To obtain a copy by mail complete the Marriage Copy Order Form (pdf). The fee for a photocopy of the marriage license is $2, a certified copy is $9 and an authenticated copy is $10.

Taxes
How can I pay my personal property or real estate taxes?

The St. Louis County Department of Revenue accepts tax payments via online payments, by mail or in person.

Pay Online
For your convenience, the St. Louis County Revenue Department accepts tax payments online by either a checking, savings or credit card account.

Pay By Mail
If you prefer you can pay your personal property or real estate tax by mail. Send your check or money order to:

Pay In Person
You can pay your tax amount in person at the Collections office in Clayton. The Clayton office accepts payments by cash, check or money order.

You can also pay your taxes at one of the St. Louis County's satellite offices. The satellite offices accept payments by check or money order. Cash payments are not accepted at the satellite offices.

I moved to the State of Missouri in the middle of the year. Will I owe personal property or real estate taxes?
Personal Property
If you purchase a vehicle or move to Saint Louis County after January first, you will not be taxed on the vehicle until next year. A tax waiver is issued to new residents of the State of Missouri, or to people who are buying their first vehicle. In order to apply for a tax waiver, you must present proof of ownership such as a title, title application or a title registration from for the Missouri Department of Revenue (pink slip). Tax waivers for businesses may be obtained only at the Saint Louis County Collector of Revenue's Office in Clayton. Tax waivers for individuals and leased vehicles may be obtained at the Saint Louis County Collector of Revenue's Office or at any of the Saint Louis County Government satellite offices.

Real Estate Property
At the time real estate is purchased, the taxes due are negotiated between the buyer and the seller. Usually the amount is prorated for the number of months each person owns the property.

If I can't afford my taxes, can partial payments be made?
There is no provision in Missouri law to allow for partial payments of delinquent taxes. However, you can apply for prepayment of current year taxes on a quarterly basis.

How can I get a personal property tax receipt?
Duplicate personal property tax receipts are available by mail or at the Saint Louis County Collector of Revenue's Office in Clayton or at any of the Saint Louis County Government satellite offices. The charge for a duplicate receipt by mail or at the Collector's office is $1.00.

When you pay your taxes the Collector's office will send you a tax receipt by mail. If you need another duplicate tax receipt mailed to you, send in your request along with a check or money order for $1.00 and another receipt will be mailed to you. Be sure to include your account number and contact information when sending in your request.

You may also get a tax receipt online at the St. Louis County's website for every year in which taxes are paid. There is no charge for this service. Like the duplicate tax receipts by mail or from the Collector's office, the online tax receipt can be used at the Missouri Department of Revenue license offices when licensing your vehicle.

To get a tax receipt online go to http://revenue.stlouisco.com/Collection/ppInfo/. Find your account in the lower right frame and click on the account number. In the top frame your account information will be shown for the current tax year. If your taxes have been paid then there will be a print tax receipt link at the top of the page. Click on the link and a popup window will appear showing your tax receipt, which can then be printed. To change tax years select another year in the tax year drop down button shown on the main page.

How can I get a real estate tax history statement?
Owners of real estate in Saint Louis County can now retrieve up to ten years of tax history information online from their computer. This feature will be most useful for people who need to get something in writing while preparing income tax, to those whose taxes are paid by a mortgage company, or to property owners simply wanting to compare their tax amounts over the years.

To get a tax history statement online go to http://revenue.stlouisco.com/ias/. Find your account in the lower right frame and click on the locator number. In the left margin click on the tax history link. When the tax history page shows click on the print tax history statement link at the top of the page. A popup window will appear showing your tax history statement, which can then be printed.

Taxes - Paying Online
What online payment methods are accepted?
You may pay your taxes online with a checking, savings or credit card account. Credit cards that are accepted are Visa, MasterCard, American Express and Discover. A convenience fee may apply to online payments.

What information will I need in order to pay my taxes online?
If you are paying with a checking or savings account you will need your address, contact, identification and bank account information. The contact information includes your email address and phone number. The identification information will be, in most cases, your driver's license number and your bank account information includes your account number and your bank's routing number.

If you are paying with a credit card account you will need your address, contact and account information. The contact information includes your phone number and the account information includes the credit card number and the expiration date.

For more information read the online tax payment help page by clicking here.

What will St. Louis County do with my personal and account information?
When paying your taxes online, none of your personal or account information is saved or recorded by any person employed by St. Louis County or in any database maintained by St. Louis County. Personal information includes your email address, phone number and identification information such as your drivers license number or social security number. Account information includes your bank or credit card account information.

Will there be an immediate deduction from my bank account?
This electronic transfer functions very similarly to clearing a check. St. Louis County will notify its bank of your authorization for electronic payment of taxes as soon as we can. They, in turn, will notify your bank of the transaction. However, the impact of weekends, holidays or other factors could delay the actual debit appearing on your account for up to 72 hours, just as some checks take more time to clear. In general, an electronic debit should be faster than ordinary check processing. Therefore, it is all the more important that sufficient funds be in your account when you authorize the transfer. Remember, fraudulently authorizing an electronic debit is every bit as serious as writing a bad check. It could result in criminal charges.

Is it safe to pay my taxes on the Internet?
Everyone has his or her own individual concept of safety and e-commerce. Some people choose not to participate in Internet transactions. Others are completely comfortable ordering and paying online, especially with organizations they know and trust. To ensure that your personal and bank account information is passed through a secure channel our web server uses a Secured Socket Layer (SSL) certificate, which is a very powerful encryption technology. St. Louis County values your financial safety and your privacy.

What is Secure Sockets Layer (SSL)?
SSL technology has become an industry standard for sending encrypted information securely across the Internet. It uses a powerful 128-bit encryption, which is the strongest encryption available. A web server with a SSL certificate has an URL address starting with https. When you first request a web page secured by SSL your browser and the web server establish secret keys used for the encryption/decryption process. Only your browser and the web server know the secret keys so that no one else can view your information by scanning the data packets as they travel across the Internet.