Missouri Revised Statutes

Mo. Rev. Stat. § 137.080 (2026)

Annual assessment date

✓ current as of May 2026

Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

137.080. Annual assessment date — subclasses of tangible personal property. — Real estate and tangible personal property shall be assessed annually at the assessment which commences on the first day of January. For purposes of assessing and taxing tangible personal property, all tangible personal property shall be divided into the following subclasses:

(1) Grain and other agricultural crops in an unmanufactured condition;

(2) Livestock;

(3) Farm machinery;

(4) Vehicles, including recreational vehicles, but not including manufactured homes, as defined in section 700.010, which are actually used as dwelling units;

(5) Manufactured homes, as defined in section 700.010, which are actually used as dwelling units;

(6) Motor vehicles which are eligible for registration and are registered as historic motor vehicles under section 301.131;

(7) Solar panels, racking systems, inverters, and related solar equipment, components, materials, and supplies installed in connection with solar photovoltaic energy systems, as described in subdivision (46) of subsection 2 of section 144.030, that were constructed and producing solar energy prior to August 9, 2022; and

(8) All taxable tangible personal property not included in subclass (1), subclass (2), subclass (3), subclass (4), subclass (5), subclass (6), or subclass (7).

--------

(RSMo 1939 § 10970, A.L. 1945 p. 1774, A.L. 1959 H.B. 108, A.L. 1983 S.B. 63, et al., A.L. 1985 S.B. 152, A.L. 2025 S.B. 4)

Prior revisions: 1929 § 9779; 1919 § 12789; 1909 § 11371

(1959) Since each year's tax assessment is a separate determination and statutory provisions for review thereof are adequate, equity will not intervene because similar issues in successive years may be involved. Cupples-Hesse Corp. v. Bannister (Mo.), 322 S.W.2d 817.

(1979) Where a part of a building owned by a not-for-profit hospital was used for hospital purpose and a part for private medical practice, only the portion used exclusively for purposes purely charitable and on a not-for-profit basis would be exempt from property tax. Barnes Hospital v. Leggett (Mo.), 589 S.W.2d 241.

Notes of Decisions

Cited in 14 cases, 1959–2014 · leading case: State Ex Rel. Cassilly v. Riney, 576 S.W.2d 325 (Mo. 1979).

Sort: Relevance Newest Treatment

State Ex Rel. Cassilly v. Riney, 576 S.W.2d 325 (Mo. 1979). · cites it 6× “" Section 137.080, RSMo 1969, provides that all real estate shall be assessed annually.”

Barnes Hosp. v. Leggett, 589 S.W.2d 241 (Mo. 1979). · cites it 6× “Feeling that justice will best be served by prospective application of the decision announced today, we hold that the new rule shall apply to this case and to all assessments which commence on the first day of January 1980, and thereafter.”

Beatty v. State Tax Comm'n, 912 S.W.2d 492 (Mo. 1995). · cites it 3× “Under section 137.080, RSMo 1994, assessment is a continuing process “which commences on the first day of January.”

Council House Redevelopment Corp. v. Hill, 920 S.W.2d 890 (Mo. 1996). · cites it 2× “§ 137.080, RSMo 1994. Property held for “purposes purely charitable” is specifically exempted from all taxation by the Missouri Constitution, article X, section 6, and codified at section 137.”

Breckenridge Hotels Corp. v. Leachman, 571 S.W.2d 251 (Mo. 1978). · cites it 2× “Louis County as of January 1 of each year, as required by § 137.080, RSMo 1969, at ½ of their then fair market value but instead allows existing properties to remain on the assessment rolls without change until a county-wide reappraisal is made; the last *252 county-wide…”

Cupples-Hesse Corp. v. Bannister, 322 S.W.2d 817 (Mo. 1959). · cites it 3× “It may be assumed, therefore, that a court of equity will not exercise jurisdiction on this particular ground, unless its interference is clearly necessary to promote the ends of justice, and to shield the plaintiff from a litigation which is evidently vexatious.”

In re Donahue, 520 B.R. 782 (Bankr. W.D. Mo. 2014). · cites it 2× “Mo.Rev.Stat. § 137.080. . 4 Collier on Bankruptcy ¶ 507.”

BHA Grp. Holding, Inc. v. Pendergast, 173 S.W.3d 373 (Mo. Ct. App. 2005). · cites it 2× “] Under [section 137.080], assessment is a continuing process “which commences on the first day of January.”

Missouri Retired Teachers Found. v. Estes, 323 S.W.3d 100 (Mo. Ct. App. 2010). · cites it 2× “The Assessor’s assessment of the Property as of January 1, 2009, was expressly limited to a determination that vacant property cannot qualify for exemption under section 137.”

State ex rel. Commissioners of State Tax Comm'n v. Davis, 621 S.W.2d 511 (Mo. 1981). “X, § 3, § 137.080, and § 137.115, RSMo 1978, and has ordered such counties to begin reassessment.”

Whyzmuzis v. Plaza Shoe Store, Inc., 859 S.W.2d 227 (Mo. Ct. App. 1993). “§ 137.080 requires real estate and tangible personal property "to be assessed annually.”

Abbott Ambulance, Inc. v. Leggett, 926 S.W.2d 92 (Mo. Ct. App. 1996). “§ 137.080. By January 1,1992, Abbott had, among other things, (1) entered into a Grading Agreement with Midland Equity, Inc.”

Show all 14 citing cases →

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.