Missouri Tax Credit Programs

Tax Relief Programs

• Missouri Property Tax Credit Program
• Disabled POW Exemption
• Homestead Preservation Act

Missouri Property Tax Credit Program

You may qualify for a refund if you or your spouse meet one of the following qualifications:

• Claimant or spouse must be 65 years of age or older on or before the last day of the calendar year and a resident of Missouri for the entire year;
• Claimant or spouse is a veteran of any branch of the armed forces of the United States, or this state and is 100 percent disabled as a result of such service;
• Claimant or spouse is 100 percent disabled; or
• Claimant has reached age 60 on or before the last day of the calendar year and is receiving surviving spouse social security benefits.

AND your total household income, including social security benefits follows these guidelines:

Tax Years 2008-2012

Certain individuals are eligible to claim up to $750 if they pay rent or $1,100 if they pay real estate tax on the home they own and occupy. If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.

Renters/​Part Year Owners:

• If single, your total household income must be $27,500 or less.
• If married filing combined, your total household income must be $29,500 or less.

Owned and Occupied your home the entire year:

• If single, your total household income must be $30,000 or less.
• If married filing combined, your total household income must be $34,000 or less.

Tax Years 2006–2007

Certain individuals are eligible to claim up to $750 if they pay rent or pay real estate tax on the home they own and occupy.

• Total household income must be $25,000 or less if filing single or $27,000 if married filing combined.
• Note: A 2006 claim must be filed by April 15, 2010, or a refund will not be issued.

Filing early (before April) ensures a quicker refund!

Use Form MO-PTC, Property Tax Credit Claim, call (800) 877-6881 or download the form from the Missouri Department of Revenue: Property Tax Credit Claim. For more information, call the Missouri Department of Revenue at (573) 751-3505.

Frequently asked questions and answers can also be found by visiting the DOR Web site.

SIL empowers people with disabilities, seniors and veterans to maximize their independence in the community. The Boone County office can be reached at the following address:

Disabled POW Exemption

Change in the Law

In the November 2, 2010 election, voters passed House Joint Resolution 15. The measure amends Article X, Section 6 of the Missouri Constitution to read, in pertinent part:

All property, real and personal, of the state, counties and other political subdivisions, and nonprofit cemeteries, and all real property used as a homestead as defined by law of any citizen of this state who is a former prisoner of war, as defined by law, and who has a total service-connected disability, shall be exempt from taxation.

While other provisions of this section indicate that the general assembly "may" exempt property by general law, this particular provision mandates the exemption without requiring any action of the general assembly. In fact, pursuant to Article XII, Section 2(b) of the Missouri Constitution, the measure will take effect thirty days after the election approving it. The legislature will not have time to specifically define "homestead" for this purpose until after it becomes law.

Until such a definition is forthcoming, assessors should interpret the provision, which originated from a joint resolution, to ascertain the intent of the legislature from the words that are used. United Pharmacal Co. of Mo., Inc. v. Mo. Bd. of Pharmacy, 208 S. W.3d 907, 909 (Mo. banc 2006).  "This goal is achieved by giving the language used its plain and ordinary meaning." Id. at 909. Where a word "... is not defined in the statute, its meaning is ascertained from the dictionary definition." Id. at 912.  Black's Law Dictionary (7th Ed.) defines "homestead" as 'The house, outbuildings and adjoining land owned and occupied by a person or family as a residence."

Consequently, to qualify, the applicant for such an exemption must 1) be a former prisoner of war and 2) a veteran of any branch of the armed forces of the United States or this state who became one hundred percent disabled as a result of his or her military service, and must 3) own and occupy the homestead as a primary residence.

Proof Required

County records should demonstrate that the Applicant is the owner of the homestead. The applicant for this exemption should provide the assessor with the following evidence:

1. Documents or sworn affirmation that the applicant occupies the homestead as his or her primary residence;
2. A letter from the United States Government or United States Department of Veterans Affairs as proof of service-connected total disability; and

3. Form DD 214 (Discharge Certificate) showing Ex-Prisoner of War Status;

   or

   A letter from the Military Personnel Records Center^[1] [also known as National Archives and Records Administration (NARA)] or the United States Department of Veteran Affairs indicating that the applicant is former prisoner of war.

Please refer to the Missouri Constitution for a complete, unabbreviated version of the amended Article X, Section 6.

To apply for exemption from real property tax, please fill out the application form and provide the evidence as required by law.

Homestead Preservation Act

** Important Notice **

The Homestead Preservation Credit Program (HPC) expired on August 28, 2010. Appropriations were not allocated to fund the program during the 2010, 2011 and 2012 legislative sessions. Therefore, there is no credit for 2011, 2012 or 2013.

^[1]Note: Federal POW databases, which include World War II, Korea, and Vietnam, may be searched at www.archives.gov or, more specifically at http://aad.archives.gov/aad/series-list.jsp?cat=GP24. Names must be spelled as listed in the databases.