Last updated 2026-07-09
TL;DR
Missouri does not have a traditional homestead exemption that cuts assessed value. What it has is the Senior Citizens Property Tax Credit (the Circuit Breaker), a refundable state income tax credit worth up to $1,100 for homeowners 65 and older (or certain disabled residents) with household income under $30,000. You claim it on Form MO-PTC by April 15 each year.
Does Missouri have a homestead exemption?
Short answer: not the way Texas or Florida do. Missouri has no blanket exemption that knocks a fixed dollar amount off your home's assessed value before the tax rate hits it. There is no form you file with the county assessor to shave $25,000 or $50,000 off your taxable value.
What Missouri does have is two forms of relief that people keep calling a homestead exemption:
1. The Senior Citizens Property Tax Credit, better known as the Circuit Breaker, is a refundable Missouri income tax credit worth up to $1,100 for qualifying homeowners. You claim it every year on your state income tax return. [1]
2. Article X, Section 6 of the Missouri Constitution exempts the first $2,000 of assessed value on property owned by certain disabled veterans and surviving spouses. It is narrow and rarely touches the general homeowner. [2]
If you searched 'Missouri homestead exemption' hoping to cut your county assessment or freeze your taxable value forever, know this upfront: that program does not exist here. The Circuit Breaker is a credit against taxes you already owe or paid, not a reduction in assessed value. The difference matters, because it decides whether your assessment itself is worth fighting.
Missouri does let counties and cities adopt local property tax freezes for seniors under a 2023 law, Senate Bill 190. Some counties have adopted it. Many have not. That is a separate topic, covered in its own section below.
Who qualifies for the Missouri Circuit Breaker property tax credit?
The Circuit Breaker runs on two tracks: one for seniors, one for disabled residents who are not yet 65. The rules differ a little.
Seniors must be 65 or older by December 31 of the tax year, with total household income of $30,000 or less. [1] You must have owned and lived in the home as your primary residence. Renters can claim it too, but their maximum tops out at $750, not $1,100.
Disabled residents under 65 must be totally disabled as defined by the Social Security Administration or a similar federal agency, and meet the same $30,000 income line. [1]
A few things trip people up.
Household income includes Social Security, pension income, and most retirement income. It runs higher than the adjusted gross income on your federal return. Form MO-PTC has a worksheet that adds back amounts federal AGI leaves out. Run that worksheet before you decide you do not qualify. A lot of people rule themselves out too early.
You do not need to own the home free and clear. A mortgage is fine.
The property has to be your principal residence. Vacation homes, rentals, and second homes do not count.
Unremarried spouses of deceased veterans may also qualify for the constitutional exemption on $2,000 of assessed value. That one runs through the county assessor, not the state income tax return. [2]
How much is the Missouri Circuit Breaker credit worth?
The credit slides on two things: your income and the property tax you actually paid (or rent, if you rent). Homeowners max out at $1,100. Renters max out at $750.
The credit equals the amount by which your property taxes clear a threshold percentage of your income, capped at that maximum. Missouri's Department of Revenue prints a lookup table in the Form MO-PTC instructions that pairs income brackets with credit amounts, so you skip the algebra. [1] For renters, Missouri counts 20 percent of your annual rent as the 'property tax equivalent' in the calculation.
Here is the approximate schedule for homeowners, based on the 2024 MO-PTC instructions:
| Household income | Maximum credit available |
|---|---|
| $0 to $13,999 | $1,100 |
| $14,000 to $15,999 | $1,090 |
| $16,000 to $17,999 | $950 |
| $18,000 to $19,999 | $820 |
| $20,000 to $21,999 | $700 |
| $22,000 to $23,999 | $580 |
| $24,000 to $25,999 | $460 |
| $26,000 to $27,999 | $340 |
| $28,000 to $29,999 | $220 |
| $30,000 | $100 |
Those numbers are ceilings, not guarantees. Your real credit is the lesser of the table amount or what your taxes exceeded the threshold. Low taxes relative to income means a smaller credit than the table maximum. [1]
The credit is refundable. If your Missouri income tax bill is zero, the state still sends you the full credit as a check or direct deposit.
How do you apply for the Missouri property tax credit?
You claim the Circuit Breaker by filing Missouri Form MO-PTC (Property Tax Credit Claim) with the Missouri Department of Revenue. File it as part of your Missouri state income tax return, or on its own if you have no other Missouri filing obligation. [1]
Gather this before you sit down:
Your Form 1099 or SSA-1099 showing Social Security or pension income. Missouri's household income definition adds back several items federal income excludes, so pull every income statement you have.
Your property tax receipts for the year. Counties mail annual receipts, and most collectors post payment histories online. Jackson County, St. Louis County, and the rest let you look up what you paid.
If you rent, grab your lease or a letter from the landlord showing annual rent paid.
The deadline is April 15 of the year after the tax year, the same as the regular state return. An extension on your income tax return also covers MO-PTC. [1]
You can file MO-PTC as a standalone claim, with no other Missouri tax form, if you have no filing requirement but still qualify. This is where retirees lose money. They assume they owe the state nothing, so they file nothing, and the credit walks out the door. File it.
Missouri allows amended claims going back three years from the original due date. Qualified in prior years and never claimed it? File the amended returns now. [3]
What is the Missouri senior property tax freeze (Senate Bill 190)?
In 2023, Missouri passed Senate Bill 190, giving counties the option (not the mandate) to freeze the assessed value of owner-occupied primary residences for homeowners 65 and older. [4] This is the closest thing Missouri has to a real homestead break for seniors.
Here is how the freeze works. Once you qualify and your county has adopted the program, your assessed value for tax purposes freezes at the level the county ordinance sets, usually the current year's assessment. Later reassessments do not push your taxable value up, as long as you stay in the home and keep qualifying.
The catch: it is not automatic and it is not statewide. Each county has to pass its own ordinance. As of mid-2025, adopters include St. Charles County, Jefferson County, and several others. Jackson County (Kansas City), St. Louis County, and St. Louis City have enacted or revised versions. Check your county assessor's website for the current status. [5]
Where the freeze exists, you apply directly with the county assessor, not the state. Income limits and other terms vary by county ordinance, though the state law sets age 65 as the floor.
One warning. The freeze does not lower your current assessed value. It caps future growth. If your home is over-assessed right now, the freeze locks the error in place. That is exactly why you appeal a wrong assessment before you apply for any freeze.
What counties in Missouri have adopted the senior tax freeze?
Senate Bill 190 left adoption to the counties, so the map is patchy. Below is the status as of mid-2025, drawn from public county ordinances and assessor announcements. Confirm with your county assessor before you rely on any of it. Ordinances have been amended, challenged, and rewritten since the bill passed. [5]
| County | Freeze adopted? | Notes |
|---|---|---|
| St. Charles County | Yes | Income limit applies; file with assessor |
| Jefferson County | Yes | Age 65+; file with assessor |
| Franklin County | Yes | Check assessor for current income limits |
| Cass County | Yes | Adopted 2024 |
| Clay County | Yes | File directly with county |
| Greene County (Springfield) | Yes | 2024 ordinance |
| Jackson County (KC) | Enacted, then revised | Check assessor for current rules |
| St. Louis County | Enacted | Version with income limit |
| St. Louis City | Enacted | Separate from county |
| Boone County (Columbia) | No (as of mid-2025) | Check for updates |
The Missouri State Tax Commission is a decent starting point for tracking active freeze programs. [6] Your county assessor's website is the reliable current source.
One practical note. Some counties bolted on income limits stricter than the state statute requires. St. Charles County, for instance, added an income ceiling in its ordinance. Read the local ordinance, more than the state law.
How does Missouri's assessment system work, and why does it matter for exemptions?
Missouri assesses residential real property at 19 percent of fair market value. [8] That number is set by state law, Section 137.115 RSMo. So a home with a $200,000 fair market value carries a $38,000 assessed value. The tax rate (the levy) hits that $38,000, not the full $200,000.
Why does this matter for exemptions? Because the Circuit Breaker credit and the senior freeze both work off the taxes you owe on your assessed value. Inflate the assessment and your taxes climb, and even a $1,100 credit only patches part of the overcharge. Getting the assessment right is worth more over time than any credit.
Missouri reassesses every two years, in odd years. [6] Change-of-assessment notices go out in the spring of odd-numbered years. Then you get a short window to appeal, usually 30 days from the mailing date, to the county Board of Equalization. [7]
If you think your home's market value is wrong, you appeal the value, not the exemption. They are separate tracks, and you can run both. Appeal the assessment to fix the base value, and file MO-PTC to claim the credit on whatever taxes you do owe.
If you want to handle the appeal yourself instead of handing a contingency firm a slice of your savings, the TaxFightBack DIY appeal kit walks through gathering evidence and filing. The appeal still goes to your county Board of Equalization, on whatever evidence you bring.
What is the deadline to appeal a Missouri property tax assessment?
Missouri gives you 30 days from the mailing date of your assessment notice to file an appeal with the county Board of Equalization. [7] If the Board rules against you, you have until September 30 of the same year to appeal to the Missouri State Tax Commission (STC). [6]
Missouri reassessment years are odd years: 2023, 2025, 2027, and on. Even in even years, you can still appeal if you believe your assessment changed or if you just bought the place.
Missing the 30-day Board of Equalization window is the single most common mistake homeowners make. The notice lands, it looks like nonsense, they set it aside, and the window slams shut. When the envelope arrives, write the mailing date on it and count 30 calendar days right then.
The STC is the state-level appeal body. Its rules live in 12 CSR 30 of Missouri's Code of State Regulations. The STC also posts a guide for taxpayers representing themselves, and it is genuinely useful. [6]
For contrast: Florida homestead exemption deadlines and the Georgia homestead exemption process both differ a lot from Missouri's. Do not assume one state's rules carry over to another.
What other Missouri property tax exemptions exist?
Beyond the Circuit Breaker and the senior freeze, Missouri has a handful of other exemptions worth knowing.
Disabled veteran exemption. Article X, Section 6 of the Missouri Constitution exempts the first $2,000 of assessed value for a former prisoner of war with a total service-connected disability, and for unremarried surviving spouses of such veterans. [2] The scope is tight. General veteran status does not qualify you.
Agricultural land. Farm and ag land is assessed at up to 12 percent of productive value, not 19 percent of market value, under Section 137.115 RSMo. [8] If your property has acreage classified as agricultural, check that the classification is correct on your assessment.
Nonprofit and religious property. Property owned by religious organizations, schools, and certain nonprofits is exempt under Article X, Section 6 of the state constitution. [2] It applies to the organization as owner, not to individual homeowners.
Personal property. Missouri taxes personal property (cars, boats, business equipment) separately from real estate. The Circuit Breaker does not touch personal property taxes. Different system, and a common source of confusion for new Missouri residents.
St. Louis City and a few other municipalities run local credits or rebate programs for low-income homeowners. Check your city or municipal government website directly, because the state does not administer these.
How does Missouri compare to other states on homestead protection?
Missouri's relief for homeowners is thin next to states with strong homestead traditions. Here is how it stacks up.
Texas gives most homeowners a $100,000 exemption off assessed value statewide, plus a senior and disabled freeze on school district taxes. See how to file for homestead exemption in Texas. That is a direct cut to the tax base, not a credit.
Florida removes $25,000 from assessed value for all homeowners, with another $25,000 off for non-school levies, plus Save Our Homes caps that limit annual assessment growth to 3 percent. See Florida homestead exemption.
Ohio cuts taxable value by $26,200 (as of 2023) for seniors and disabled homeowners who pass income tests. See homestead exemption Ohio.
Missouri's Circuit Breaker maxes at $1,100 a year. At a typical effective property tax rate of roughly 1.0 to 1.3 percent of market value, that is like wiping out the tax on an $85,000 to $110,000 home entirely. [10] For a low-income owner with a modest home, that is real money. For anyone with a home worth $250,000 or more, it barely registers.
The 19 percent assessment ratio does help compared to states assessing at 100 percent of market value. But that break applies to everyone equally. It is not an exemption you claim.
What happens if you sell your home or move, and do you have to repay anything?
The Circuit Breaker has no clawback. Qualify in a given year, claim the credit, then sell or move the next year, and you keep it. There is no lien on the property and no repayment. [1]
The SB 190 senior freeze works differently. The freeze attaches to the property, but eligibility is owner-specific. Sell the home or stop using it as your primary residence and the freeze ends. The next owner gets assessed at full market value. Some counties make you recertify each year that you still own and occupy the place.
Move to a new primary residence in Missouri and you have to reapply for the freeze at the new property, in any county that adopted the program. The freeze does not travel with you.
Inheritance comes up a lot. If a qualifying senior dies and leaves the home to a child under 65, the child usually cannot keep the freeze. The child would appeal the new assessment if it looks wrong, or wait to hit the age threshold, which could be decades off.
Think of the Circuit Breaker as an annual rebate you re-earn every tax year by meeting that year's rules. No long-term commitment, no penalty for skipping years when you do not qualify.
Should you still appeal your assessment even if you qualify for the credit?
Yes, almost always. Here is the math.
The Circuit Breaker caps at $1,100. If your home is assessed $30,000 too high and your effective rate is 1.2 percent, you overpay about $360 a year on that excess alone. Over five or ten years that adds up, and the credit never makes you whole.
Bigger issue: the income limit is $30,000. Go over it, even once, and the credit vanishes. A correct assessment helps you permanently, regardless of income.
The senior freeze locks in whatever value exists on day one. If that value is inflated, you just froze the mistake. Appeal first, then apply.
The appeal process here is genuinely doable without a pro. The Board of Equalization hearing is informal in most counties. You bring comparable sales (recent sales of similar homes near you), point out how those homes differ from yours, and ask the board to lower the value. The Missouri State Tax Commission posts guidelines on what evidence flies. [6]
A DIY approach through the TaxFightBack appeal kit keeps 100 percent of your savings, against a contingency firm that usually takes 25 to 40 percent of first-year savings. On a case worth $400 a year, that fee is $100 to $160 out of your pocket, and often it repeats.
Other states offer useful contrast: homestead exemption PA and NY property taxes show how far the appeal and exemption systems can drift from Missouri's.
Frequently asked questions
Does Missouri have a homestead exemption that reduces my assessed value?
No. Missouri has no standard homestead exemption that cuts assessed value the way Texas or Florida does. The main relief for homeowners is the Circuit Breaker credit (Form MO-PTC), a refundable state income tax credit up to $1,100 for qualifying seniors and disabled residents. Some counties now also offer a senior assessment freeze under Senate Bill 190, but that is not automatic statewide.
What is the income limit for the Missouri property tax credit?
The household income limit is $30,000 a year. It includes Social Security, most pension income, and other retirement income. Missouri's definition of household income runs broader than federal adjusted gross income, so work through the MO-PTC worksheet carefully. The income limit applies the same to homeowners and renters, though the maximum credit for renters is $750 rather than $1,100.
How do I file for the Missouri Circuit Breaker credit?
File Missouri Form MO-PTC (Property Tax Credit Claim) with the Missouri Department of Revenue. File it with your regular state income tax return, or as a standalone claim if you have no other filing obligation. The deadline is April 15. You need your property tax receipts for the year and documentation of all household income. The form and instructions are on the Missouri DOR website.
What is the deadline to file the Missouri property tax credit (MO-PTC)?
The deadline is April 15 of the year after the tax year you are claiming, the same as the state income tax return. An extension on the income tax return also extends MO-PTC. Missouri allows amended claims going back three years from the original due date, so if you missed prior years where you qualified, file amended returns now.
Who qualifies for the Missouri senior property tax freeze under Senate Bill 190?
Homeowners age 65 or older who use the property as their primary residence qualify in counties that adopted the freeze. Each county sets its own ordinance, and some add income limits beyond the state law's age requirement. You apply directly with your county assessor, not the state. Check your specific county assessor's website for current rules, because implementation varies a lot.
How long does it take to receive the Missouri property tax credit refund?
The Missouri Department of Revenue typically processes MO-PTC claims within 45 to 60 days when they are filed correctly. Filing electronically speeds it up. Paper claims take longer, especially near the April 15 deadline when volume spikes. If you have not seen your credit after 90 days, contact the DOR directly to check the status.
Can renters claim the Missouri Circuit Breaker property tax credit?
Yes. Renters who are 65 or older (or totally disabled) with household income under $30,000 can claim it. For renters, Missouri counts 20 percent of annual rent as the property tax equivalent. The maximum credit for renters is $750, versus $1,100 for homeowners. You still file Form MO-PTC and use the renter section.
Does the Missouri property tax credit affect my federal income tax return?
Generally no. The MO-PTC credit is a state refundable credit and is typically not taxable at the federal level. But if you itemize on Schedule A and deduct your full state and local property taxes, receiving a state credit based on those taxes may require you to report part as income the next year under the tax benefit rule. Ask a tax professional about your situation.
How does Missouri's 19 percent assessment ratio affect homeowners?
Missouri assesses residential property at 19 percent of fair market value under Section 137.115 RSMo. A $300,000 home is taxed on $57,000 of assessed value, not $300,000. The lower ratio shrinks the raw tax bill compared to states that assess at 100 percent, but it does not work as an exemption. The tax rate (levy) applies to that reduced assessed value.
What is the deadline to appeal a Missouri property tax assessment?
You have 30 days from the mailing date of your assessment notice to file an appeal with your county Board of Equalization. If the Board rules against you, you can appeal to the Missouri State Tax Commission by September 30 of the same year. Missouri reassessment years are odd years. Missing the 30-day Board of Equalization window closes your main local appeal option.
Is the Missouri senior tax freeze available in all counties?
No. Senate Bill 190 (2023) made the freeze optional, not mandatory statewide. As of mid-2025, counties including St. Charles, Jefferson, Franklin, Clay, Greene, and others have adopted it. Jackson County, St. Louis County, and St. Louis City have enacted versions as well. Boone County (Columbia) had not adopted it. Confirm with your county assessor before assuming you qualify.
Can I claim the Missouri Circuit Breaker if I have a mortgage?
Yes. You do not need to own your home free and clear to qualify for the Circuit Breaker credit. The requirement is that you own and occupy the property as your primary residence and meet the income and age (or disability) thresholds. A mortgage has no effect on eligibility.
What happens to the senior assessment freeze when I sell my Missouri home?
The freeze ends when you sell or stop using the property as your primary residence. It does not transfer to the buyer or to a new home you buy. If you move to a new primary residence in a county that adopted the freeze, you must reapply with that county's assessor. There is no penalty and no clawback of prior years' benefit.
Can I appeal my property tax assessment and still claim the Circuit Breaker credit?
Yes, and you should do both. They are entirely separate. An appeal goes to the county Board of Equalization and challenges whether the assessed value is accurate. The Circuit Breaker credit is claimed on your state income tax return based on taxes actually paid. If your appeal succeeds and your taxes drop, your credit may shift slightly, but nothing bars you from pursuing both.
Sources
- Missouri Department of Revenue, Form MO-PTC Property Tax Credit Claim instructions: Circuit Breaker credit maximum $1,100 for homeowners, $750 for renters, household income limit $30,000, deadline April 15
- Missouri Constitution, Article X Section 6, as published by the Missouri Legislature (Revisor of Statutes): Exemption of first $2,000 of assessed value for certain disabled veterans and surviving unremarried spouses; nonprofit and religious property exemption
- Missouri Department of Revenue, Individual Income Tax and amended return guidance: Missouri allows amended MO-PTC claims going back three years from the original due date
- Missouri Revised Statutes Section 137.1050, enacted by Senate Bill 190 (2023), as published by the Revisor of Statutes: Senate Bill 190 (2023) authorized counties to adopt an optional assessed value freeze for senior homeowners 65 or older
- Missouri State Tax Commission, senior property tax freeze (SB 190) information: County-by-county adoption of the senior freeze varies; applications filed with the county assessor
- Missouri State Tax Commission, General Assessment Information and appeal guidance: Residential property assessed at 19 percent of fair market value; reassessment in odd years; STC is state-level appeal body; September 30 STC appeal deadline
- Missouri Revised Statutes Section 137.385, as published by the Revisor of Statutes: Taxpayers have 30 days from the date an assessment notice is mailed to appeal to the county Board of Equalization
- Missouri Revised Statutes Section 137.115, as published by the Revisor of Statutes: Residential real property assessed at 19 percent of fair market value; agricultural land at up to 12 percent of productive value
- Missouri Department of Revenue, individual taxation and property tax credit information: Missouri Property Tax Credit (Circuit Breaker) is refundable; renters treated as paying 20 percent of rent as property tax equivalent
- Lincoln Institute of Land Policy, Significant Features of the Property Tax: Missouri effective residential property tax rate data and state comparison context