All military personnel whose home of record is Jackson County are taxable in Jackson County, regardless of their duty station. However, relief to persons engaged in active military service in a military conflict in which reserve components have been called to active duty is provided for by the Missouri statutes. Any person with an obligation for property tax on personal or real property who is performing such military service or a spouse of such person owning property jointly shall be granted an extension to pay any obligation until 180 days after the completion of such military service or continuous hospitalization as a result of such military service and shall be allowed to pay such tax without penalty or interest if paid within the 180-day period.
The failure to pay such tax within the 180-day period after the completion of such military service or continuous hospitalization as a result of such military service shall result in no waiver of interest and penalty resulting from military service.
If at the time of becoming engaged in active military service in a military conflict, the military taxpayer already owed a past due tax obligation accruing interest and penalties, said obligation and interest and penalties shall be stayed for 180-days following the completion of the active military service in an active military conflict. Once past this 180-day period, the previously stayed obligation shall resume at the same debt and interest and penalties as if there had been no military relief.
To qualify for the relief granted, active military personnel as described above must present to the Jackson County Collections Department, an official order from the appropriate military authority as evidence of such military service.