APPLICATION FOR TAX EXEMPT STATUS
INSTRUCTIONS
This application for tax exempt status has been written to assist in determining whether real property
should be exempt from ad valorem property taxation. If there are other factors which you believe should
be considered, please state them on the form or on an additional sheet of paper. Be sure to complete the
address and telephone number of the person signing the form so that more information may be obtained if
necessary.
General Rule
Under Missouri law, the following property may be exempt:
1) Property owned by the State or other political subdivision such as
city, county, public water district, etc...
2) Agricultural and Horticultural societies and non-profit cemeteries.
3) Property used exclusively for religious worship.
4) Property used for schools and colleges.
5) Property used exclusively for purposes purely charitable.
To be exempt, the property must be used regularly and exclusively for the purposes of the organization and
not used for profit.
Exclusive Use
If the property is not being used for the purpose of the organization, it is not exempt. If the property is
rented out for a purpose other than that of the organization, it is not exempt, even though rentals received
are used for the organization's purpose.
While the State Statute, Section 137.100(5) R.S.Mo., says that the property must be actually and regularly
used exclusively for religious worship or for purposes purely charitable, and occasional related use will not
destroy the exemption. For example, a church, hall, or activity room is probably exempt even though
wedding receptions are held there which are not technically "religious worship."
Charities
Organizations qualifying under the charitable purpose category must meet a three-fold test.
1) The property must be owned and operated on a not for profit basis;
2) The property must be used for the benefit of an indefinite number
of people; and
3) The property must be used for charitable purposes.
Organizations such as Y.M.C.A., Salvation Army, hospitals, summer camps, and homes for the elderly can
meet the qualification of being "for purposes purely charitable" if they meet certain guidelines such as
promoting the well-being of mankind and the community; providing services to those who could not afford
them; seeking to build character, improve the physical, mental and moral condition of recipients; and not
limiting the groups served by geographic boundary, race, religion, ethnic background, etc...
Religious Organizations
A parsonage, rectory or convent is generally considered closely enough connected with religious worship
to be exempt, however, members' homes are not exempt even where all members are ministers. In a recent
case, Missouri courts held that a church-owned book store was not exempt.
BOONE COUNTY APPLICATION FOR REAL PROPERTY
TAX EXEMPTION FOR THE YEAR 2014
Name of organization:
Building/Land known as:
City
Parcel Identification # ____-______-____-____-______.____ ____ of____
Property Location Address
Legal Description:
1. Type of organization (e.g., church, school, civic, social,
fraternal, educational, etc...)
2. What is the purpose of your organization?
3. Is the organization not-for-profit? Yes
No
4. Does this property have improvements? Yes
No
If yes, briefly describe improvements.
5. Is the property used regularly and exclusively for the purposes of
the organization? Yes
No
6. For what activities or uses is the property used by the applicant?
(Be detailed and specific as to the activities and uses, including
who uses it or has access to it. Do not give broad conclusions such
as charitable purposes, public worship or public use.) Attach
additional sheets if necessary.
7. Date this use began:
8. What is the contemplated future use of the property:
9. If you are a religious organization, state the denomination and
address of the central offices, diocese, synod, etc...
10. If you are a charity, state the following:
a) Who benefits from the work of your organization?
b) What benefits are provided to recipients?
c) Are benefits limited to a certain group, and if so, to whom?
d) Are benefits excluded from any group on the basis of race,
religion, age, sex, geographic, boundary or ethnic
background?
Yes
No
e) Are benefits provided free for those who can not afford them?
Yes
No
11. A. Does this property generate any income? Yes
No
B. From what source (e.g. rentals, leases, fees for services):
C. Does applicant receive any income other than donations in
connection with this property? Yes
No
D. For what is this income used?
E. Is any part of this property used for the operation of a
business? Yes
No
Note: If the answer to question 11 is yes, please give details
on separate sheet of paper. Include profit and loss
statements, detailed list of funding sources and
explanation of the use of income.
12. Is any part of the property used as a residence?
If yes: (1) give the resident(s) connection with the organization
(2) duties of the resident(s) in connection with
property and
(3) schedule of rents charged or other financial
arrangements for residency in the property:
13. The applicant must submit the following documents:
A. A copy of the Articles of Incorporation, if incorporated, and
a copy of the organization's constitution, regulations or
by-laws.
B. A list of all officers, directors, trustees, shareholders,
etc... of organization.
C. An income and expense statement of the organization for
current and preceding year.
D. If the property is used as a residence, detailed income and
expense statement, qualifications for residency and current
rental schedules.
Failure to furnish all necessary information will result in your application be denied.
14. State any other factor which you believe should be considered in
determining whether your property is exempt.
15. Date of Purchase:
16. Please verify Purchase Price of property:
The above and foregoing is true and complete to the best of my knowledge, and I have authority to make
this statement on behalf of the above organization.
(Signature) (Date)
(Print Name) (Phone No.)
(Title)
(Mailing Address)
Return to: Jacki Davidson
Boone County Assessor
801 E Walnut Rm 143
Columbia MO 65201-7733