Greene County sheriff, ex-wife correct tax assessment lists to include missing property

Court documents filed in Greene County Sheriff Jim Arnott's 2022 divorce case included detailed lists of personal property, from vehicles to trailers, that had been owned by the sheriff, his ex-wife and their business. But until this month, not all of that property appeared on assessment lists filed with county tax authorities.

The News-Leader contacted Arnott, who is running for re-election as sheriff in the August Republican primary, about the apparent discrepancies in May, noting that a number of vehicles and other assets listed in the former couple's Marital Settlement and Separation Agreement in 2022 were not accounted for on personal property assessment lists filed by Arnott, his ex-wife or their business, CMT Logistics LLC.

Upon reviewing the questions raised by the News-Leader, Arnott said he was unaware of the issues but that he and his ex-wife, Jennifer Arnott, had been to the county assessor's office to correct the mistakes and pay the associated charges.

What property was not previously declared?

At least nine pieces of property listed in the divorce agreement were missing from any assessment lists filed by Jim Arnott, Jennifer Arnott or the businesses registered under their names. These included vehicles, trailers and other farm equipment.

One vehicle, a 2015 Jeep Grand Cherokee, was struck from the 2022 assessment list — which is supposed to include any property owned as of Jan. 1 of that year — although Jim Arnott had posted online about selling the SUV in February of that year. Jim Arnott noted that while the two were married, Jennifer Arnott managed the family business and vehicles. The 2022 assessment list obtained by the News-Leader showing the Jeep was removed was signed by Jennifer Arnott while the others were signed by Jim Arnott.

"Managing the business and keeping appropriate track of the 16-18 vehicles involved was clearly difficult," Jim Arnott said via email. "I apologize for the confusion."

The divorce agreement also listed two trucks titled to Integrity Motorsports that were awarded to Jim Arnott when the couple split. The two vehicles did not appear on any assessment lists. Jim Arnott said the trucks were still titled to Integrity, which he is not an owner or member of, but that he is working on to purchase them from Integrity Motorsports.

Arnott said most of the vehicles awarded to him in the divorce yet missing from assessment lists were still owned by CMT Logistics LLC. While all membership shares and assets of the LLC were also awarded to him in the separation agreement, he told the News-Leader the LLC and assets belonging to him have not yet been settled and transferred to him and are still owned by Jennifer Arnott. The Missouri Secretary of State's business database lists Jennifer Arnott as the registered agent of the LLC. Jim Arnott said those transfers are to occur later this year.

What happens now?

Greene County Assessor Brent Johnson confirmed that the Arnotts' assessment lists from 2021 to 2024 were corrected on May 23 and properties previously missing were added to the appropriate lists. The Greene County Collector's Office database also notes the new assessed taxes, along with any penalties, were paid that same day. Johnson said in Missouri lists going back from the current year plus three previous years can be amended.

Because the assessment lists were previously submitted, an assessment penalty was not required, with only a collector's penalty due.

More: In campaign for 5th term, Greene County sheriff faces first opposition since 2008

While Jim Arnott noted that some of the property was not operational, Johnson said that under state statute any property that a person is in possession of should be claimed in the assessment list, whether or not it is currently operational.

"Because the option is they could always potentially be put back on the road," Johnson said. All property that Arnott noted to not be operation was listed in the CMT Logistics personal property receipt paid May 23.

Additionally, several pieces of property were older. In Missouri, after 20 years, vehicles are assessed at a flat $100 assessed value. When the newly added property was assessed and taxed on May 23, an additional $1,284.24 was paid on Arnott's 2022 personal property taxes. For CMT Logistics' assessments from 2021 through 2023, a total of almost $1,300 in additional taxes were paid on personal property.

Greene County Clerk Shane Schoeller said that any effect the unpaid taxes would have on Jim Arnott's candidacy would fall under the authority of the Missouri Department of Revenue and Missouri Ethics Commission, rather than being determined locally. But Schoeller said that because the taxes have been paid, Jim Arnott's candidacy for sheriff ahead of the August primary election would not be affected. State statute gives candidates 30 days to correct any errors after notice of a formal complaint and investigation finds any outstanding taxes owed.

Marta Mieze covers local government at the News-Leader. Have feedback, tips or story ideas? Contact her at [email protected].

This article originally appeared on Springfield News-Leader: Greene County Sheriff Jim Arnott, ex-wife correct faulty tax assessments