Missouri Senior Real Estate Tax Freeze: Eligibility and How to Apply

Missouri’s senior real estate tax freeze is a county-level property tax credit that caps a qualifying homeowner’s annual bill at the amount owed in a base year. It was created by Senate Bill 190, signed on July 6, 2023, and codified at Missouri Revised Statutes Section 137.1050.¹ To use it, you have to be at least 62, own your home, be the person responsible for the taxes, and live in a county that has opted into the program.

How the Freeze Actually Works

Most people call it a freeze, but the statute operates as a credit. Each year the county calculates what you would owe at current assessed values and levy rates, compares that to what you owed in your base year, and applies the difference as a credit. Your out-of-pocket bill stays at the base-year amount.¹ The practical effect is a flat bill even when property values around you climb.

There is also a ratchet that only moves in your favor. If your calculated liability in a later year drops below the original base-year figure, that lower year becomes your new base and your bill stays locked at the lower amount going forward. One exception: if the reduction is solely due to a fire district levy cut under Section 321.554, your base year does not reset.¹

Who Qualifies

The statute defines an “eligible taxpayer” as a Missouri resident who meets all three of the following:¹

You are 62 or older when you apply. There is no upper age limit.
You are the owner of record or hold a legal or equitable interest in the property through a written instrument, such as a trust agreement or a life estate deed.
You are the person liable for the real property taxes on the home.

The home must be your primary residence, which the statute calls a “homestead.” You can only claim one. Vacation homes, rentals, and investment properties do not qualify. The state statute contains no income cap, so the credit is available regardless of how much you earn.

Whether Your County Participates

The freeze does not exist statewide. Each Missouri county has to activate it, either by ordinance passed by its governing body or through a voter referendum. The referendum path requires a petition signed by at least five percent of the county’s registered voters from the last gubernatorial election, followed by a public vote.¹

Counties that have opted in include Jackson, Clay, Platte, Cass, Boone, St. Louis County, and the City of St. Louis, and the list keeps growing. If you are not sure about your county, call the county assessor or collector, or look on their website. Participating counties usually have a page dedicated to the senior credit with the application form and local deadlines.

What Year Your Taxes Lock At

Your base year, which the statute calls the “initial credit year,” anchors everything. There are two scenarios:¹

If you were already 62 and owned your home when the county adopted the credit, your base year is the year the county opted in.
If you turn 62 or buy your home after the county already has the program in place, your base year is the year you first meet all three requirements.

The difference matters. If your county adopted the credit in 2024 and you were already 65 in your home, your bill locks at the 2024 amount. If you turn 62 in that same county in 2027, your bill locks at the 2027 amount. You cannot reach back to grab an earlier, lower year.

How to Apply

Applications go to your county assessor’s or collector’s office, depending on local procedure. Have these ready:

Proof of age, such as a Missouri driver’s license, state ID, or birth certificate.
Proof of ownership: a recorded deed, trust agreement, or other written instrument showing your interest in the property. Jackson County, for example, accepts the trust agreement itself where the home is held in trust.²
Proof of residency, such as utility bills or a voter registration card showing the property address.
Your parcel identification number and legal property description, both on your most recent tax statement.

Deadlines are set locally, and they vary. The City of St. Louis accepts applications from March 1 through June 30 for both new and returning applicants.³ Clay County’s window is January 1 through March 31.⁴ Check with your county early in the year so you do not miss it. Some counties take applications by mail or online; others still want a physical signature on the paper form.

Renewing Each Year

Approval is not permanent. Counties want ongoing proof that you still qualify. Clay County, for instance, requires an annual affidavit filed during the same January–March window used for new applications. Skip a renewal and you drop out of the program. If you reapply later, you get a new base year at that year’s tax levels, which will almost certainly be higher than the one you lost.⁴

The renewal itself is usually simple. You confirm you still live in the home, still own it, and have not leased more than half of it to someone else. Keep copies of every affidavit and any letter the county sends you. A paper trail helps if an administrative error crops up later.

What Ends or Changes the Credit

Several things can knock you out of the program or push your bill up:

Selling or transferring the property. The credit stops at transfer and does not follow to the new owner.
Moving out. If the home is no longer your primary residence, eligibility ends.
Leasing most of the property. Renting more than half of the home to other people takes it out of homestead status.⁴
New construction or improvements. Added assessed value from a new room, a garage, or similar work is layered on top of your frozen base.⁵
Annexation into a new taxing district. Levies that were not part of your original base-year bill can be added on top of it.⁵

Fraud or misrepresentation can also result in removal from the program and repayment of credits you received.

Not the Same as Missouri’s Other Property Tax Credit

Missouri also runs a separate statewide program called the Property Tax Credit Claim, administered by the Department of Revenue. That one is income-tested and provides a credit of up to $1,100 for homeowners or $750 for renters based on household income and property taxes or rent paid.⁶ It is available anywhere in Missouri. The SB 190 freeze is a different, county-level program with no income test. Qualifying seniors may be eligible for both, so it is worth checking each one.

1
Missouri Revisor of Statutes. Missouri Revised Statutes Title X, Chapter 137, Section 137.1050
2
Jackson County MO. Senior Property Tax Credit Program
3
City of St. Louis. Senior Citizen Property Tax Freeze Credit Program
4
Clay County, MO. Senior Real Estate Property Tax Relief
5
Boone County. Boone County Senior Real Estate Tax Relief Program
6
Missouri Department of Revenue. Property Tax Credit