MO HB535

Charter counties with 600,000-700,000 inhabitants (Jackson County) must offer monthly installment payment plans for personal property taxes upon taxpayer request

Taxpayers may request a payment plan after receiving their tax notice but before taxes become delinquent, and the collector must calculate equal monthly payments with due dates

No interest or penalty applies when installment amounts are paid on time, though late penalties may be assessed for missed individual installments

County collectors must issue certified statements for taxpayers in payment plans who need proof of payment for motor vehicle registration, notifying the Department of Revenue

Taxes paid under the installment plan are not considered delinquent unless the taxpayer fails to pay the total amount by the final installment due date