Property Tax Exemption
The Assessor must determine tax-exempt status based on legal factors pertaining to each specific case.
The assessor must determine tax-exempt status based on legal factors pertaining to each specific case. A non-profit organization must provide a completed application and supporting documents to be considered for exemption from property taxes for each property owned.
In order to obtain exemption, the owner must present substantial and persuasive evidence demonstrating the property meets the requirements of Article X, Section 6 of the Missouri Constitution and Section 137.100 of the Missouri Revised Statutes. The use of the property is a determining factor.
Properties Exempt From Taxation (137.100 RSMo) [www.moga.mo.gov]
Gather the following:
- Tax Exempt Application –signed and notarized
- Copy of Organization Certificate, Articles of Incorporation and By-Laws (if not incorporated)
- Copy of IRS correspondence determining exemption from Federal Income Tax (501(c)(3) (if submit copy of By-Laws only) applicable. (If letter is dated more than three years, please obtain a new letter)
- Copy of Missouri Dept. of Revenue correspondence granting sales tax exemption, if applicable.
For Exemption of Personal Property, you must include the following documents and information in addition to the items above.
- Copy of title(s) of each motor vehicle owned by the organization.
- List of other items indicating purchase price or depreciation value as of January 1st of this year. (Desks, chairs, computers, and other business equipment)
- Name, address, phone number and email of person to contact in order to inspect the premises.
- Financial reports for the last three years, including the most recent year of operation, showing income from all sources.
- Fill out appropriate tax exempt form from above
- Sign and have the form notarized
- Mail or Bring the form and all above documentation to:
St. Louis, MO 63103
What to Expect
- The application and materials will be processed
- The property will be inspected,
- A written determination of the tax exempt status (approved or denied) will be mailed to the applicant.
Depending on the complexity of the property, the process can take anywhere from a few days to several weeks.
Property that is leased to tax-exempt organizations is taxable property
Note: Business personal property is tax-exempt only when it is owned by the tax-exempt entity.
Assessor - Real Estate Assessment and Appraisal
1200 Market St
St. Louis, Mo 63103
8:00 am - 5:00 pm Monday - Friday