In Missouri, the amount of property tax that is owed on a leased car is determined by the county in which the vehicle is registered. The tax is based on the value of the car and is calculated by multiplying the assessed value of the car by the tax rate for that particular county. In most counties in Missouri, the tax rate for vehicles is $0.45 per $100 of assessed value. So, if a leased car has an assessed value of $10,000, the property tax owed would be $450.