A County tax waiver is prepared by the Assessor, issued by the Collector

A statement of non-assessment, often called a tax waiver, is the paperwork for a year when St. Louis County did not assess personal property tax to you. The County routes the application through the Assessor’s personal property office, because the issue is whether the property was assessed — the Assessor’s Office prepares the waiver, and the Collector of Revenue’s Office issues it.

That is different from a paid receipt. The Collector handles paid tax accounts and receipts. If you moved, bought a first vehicle, or otherwise did not owe St. Louis County personal property tax for the prior year, check the Assessor’s waiver page before heading to a license office.

That order matters because a license-office visit can fail if you bring a payment question when the missing document is really an assessment waiver.