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Missouri Property Tax Exemptions: Homestead, Senior and Veteran Relief

Missouri property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.

Quick answers for Missouri

Homestead exemption
The main state relief for owner-occupied homes is the Missouri Property Tax Credit ("circuit breaker"), which the Department of Revenue describes as a credit for certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent paid, up to $1,100… Missouri Dept. of Revenue, Property Tax Credit
How to apply
The Property Tax Credit is claimed with the state, not the county: file online through MyTax Missouri or on Form MO-PTC. Missouri Dept. of Revenue, Property Tax Credit
Senior exemptions and freezes
Local-option senior freeze: any county may, by ordinance or by a voter referendum (triggered by a petition of at least 5% of registered voters), grant a property tax credit to taxpayers 62 or older who are Missouri residents, own (or hold a written legal or equitable interest in) and are… RSMo § 137.1050

Last verified: 2026-10-27

The homestead exemption

Homestead exemptionThe main state relief for owner-occupied homes is the Missouri Property Tax Credit ("circuit breaker"), which the Department of Revenue describes as a credit for certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent paid, up to $1,100 for owners who owned and occupied their home (and $750 for renters). Counties may also adopt a senior property tax freeze credit (see senior_exemption).
Source: Missouri Dept. of Revenue, Property Tax Credit
How to applyThe Property Tax Credit is claimed with the state, not the county: file online through MyTax Missouri or on Form MO-PTC.
Source: Missouri Dept. of Revenue, Property Tax Credit

Senior, veteran and disability relief

Senior exemptions and freezesLocal-option senior freeze: any county may, by ordinance or by a voter referendum (triggered by a petition of at least 5% of registered voters), grant a property tax credit to taxpayers 62 or older who are Missouri residents, own (or hold a written legal or equitable interest in) and are liable for taxes on their primary residence. The credit equals the increase in real property tax liability since the taxpayer's initial credit year, effectively freezing the tax; the base is adjusted for new construction, improvements or annexation. The county applies the credit on the tax statement and may set procedures. State Property Tax Credit for seniors: see tax_relief_programs.
Statute text shown effective August 28, 2025.
Source: RSMo § 137.1050
Disability exemptionsThe state Property Tax Credit is available to 100 percent disabled individuals (as well as certain seniors), up to $1,100 for homeowners and $750 for renters.
Source: Missouri Dept. of Revenue, Property Tax Credit
Other relief (credits, deferrals, circuit breakers)Missouri Property Tax Credit: for certain senior citizens and 100 percent disabled individuals, a credit for a portion of real estate taxes or rent paid, based on taxes or rent paid and total household income (taxable and nontaxable); maximum $1,100 for owners who owned and occupied their home and $750 for renters. Renters of facilities that do not pay property taxes are not eligible.
Source: Missouri Dept. of Revenue, Property Tax Credit

Paying and appealing

When property taxes are dueProperty taxes are due no later than December 31 each year; interest and penalties apply after that. To pay under protest, pay the full bill to the County Collector by December 31, write "paid under protest" on the check and file a written statement of the grounds (including the fair market value you claim).
Source: Missouri State Tax Commission, Paying Property Taxes Under Protest and/or Appeal Options
Appealing your assessmentAppeal an assessment to the county Board of Equalization by the second Monday in July. After the Board's decision letter, you may appeal to the State Tax Commission within 30 days of the letter, using the Complaint for Review of Assessment form (online, by email or by mail) with a copy of the decision letter or tax bill. A direct appeal to the State Tax Commission is allowed only in limited situations, such as late notice of an assessment increase or a purchase shortly before the tax statement was mailed. Property owned by a corporation, LLC, limited partnership, trust or estate must be appealed by an attorney.
Source: Missouri State Tax Commission, Paying Property Taxes Under Protest and/or Appeal Options

Property Tax & Homestead Exemptions FAQ

What is the homestead exemption in Missouri?
The main state relief for owner-occupied homes is the Missouri Property Tax Credit ("circuit breaker"), which the Department of Revenue describes as a credit for certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent paid, up to $1,100 for owners who owned and occupied their home (and $750 for renters). Counties may also adopt a senior property tax freeze credit (see senior_exemption).
How do you apply for a homestead exemption in Missouri?
The Property Tax Credit is claimed with the state, not the county: file online through MyTax Missouri or on Form MO-PTC.
Do seniors get a property tax exemption in Missouri?
Local-option senior freeze: any county may, by ordinance or by a voter referendum (triggered by a petition of at least 5% of registered voters), grant a property tax credit to taxpayers 62 or older who are Missouri residents, own (or hold a written legal or equitable interest in) and are liable for taxes on their primary residence. The credit equals the increase in real property tax liability since the taxpayer's initial credit year, effectively freezing the tax; the base is adjusted for new construction, improvements or annexation. The county applies the credit on the tax statement and may set procedures. State Property Tax Credit for seniors: see tax_relief_programs.
Is there a property tax exemption for people with disabilities in Missouri?
The state Property Tax Credit is available to 100 percent disabled individuals (as well as certain seniors), up to $1,100 for homeowners and $750 for renters.
What property tax relief programs does Missouri offer?
Missouri Property Tax Credit: for certain senior citizens and 100 percent disabled individuals, a credit for a portion of real estate taxes or rent paid, based on taxes or rent paid and total household income (taxable and nontaxable); maximum $1,100 for owners who owned and occupied their home and $750 for renters. Renters of facilities that do not pay property taxes are not eligible.
How do you appeal a property tax assessment in Missouri?
Appeal an assessment to the county Board of Equalization by the second Monday in July. After the Board's decision letter, you may appeal to the State Tax Commission within 30 days of the letter, using the Complaint for Review of Assessment form (online, by email or by mail) with a copy of the decision letter or tax bill. A direct appeal to the State Tax Commission is allowed only in limited situations, such as late notice of an assessment increase or a purchase shortly before the tax statement was mailed. Property owned by a corporation, LLC, limited partnership, trust or estate must be appealed by an attorney.
When are property taxes due in Missouri?
Property taxes are due no later than December 31 each year; interest and penalties apply after that. To pay under protest, pay the full bill to the County Collector by December 31, write "paid under protest" on the check and file a written statement of the grounds (including the fair market value you claim).

Property Tax & Homestead Exemptions in other states

More Missouri law

General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.