A City tax waiver can replace a receipt for plates

A license-plate errand in St. Louis City can stall on a simple question: receipt or waiver? A paid personal property tax receipt comes from the Collector. A statement of non-assessment, often called a tax waiver, comes from the Assessor when no personal property tax was assessed for the prior year.

Use the receipt path if the vehicle was on the tax roll and the tax was paid. Use the waiver path if the City had no prior-year assessment for you. For St. Louis City, receipts are a Collector item and waivers are an Assessor item.

That office split saves a downtown runaround. The license office needs the right kind of proof; the City office depends on whether you are proving payment or proving there was no bill.