Missouri
Missouri Homestead Exemption: Property Tax Credit and Senior Freeze
Independently fact-checked against primary sources (last audited October 8, 2026). · 17 primary sources cited on this page. How we verify our legal content
Missouri has no general homestead exemption that lowers the property tax bill on every owner-occupied home. The main statewide relief is the Missouri Property Tax Credit, a refund claimed each year on a Missouri Department of Revenue form (RSMo 135.010 to 135.030) by Missouri homeowners and renters who are 65 or older, 100% service-disabled veterans, people with disabilities, and certain surviving spouses 60 or older, within income limits. For tax year 2025 the claim was due April 15, 2026. Some counties also offer a senior property tax freeze credit for owners 62 and older (RSMo 137.1050). For other states, see our guide to homestead exemptions by state.
Information last verified on 2026-10-07. This article has not been reviewed by a licensed lawyer.
Jurisdiction scope: This article covers Missouri's statewide Property Tax Credit (RSMo 135.010 to 135.035), the county-option homestead property tax credits in RSMo 137.1050 and 137.1055, residential assessment rules in RSMo 137.115, the creditor homestead exemption in RSMo 513.475, and the probate homestead allowance in RSMo 474.290. It does not cover which counties have adopted the local credits, their procedures, business property, or other states' programs.
Does Missouri have a homestead exemption?
Not in the sense most homeowners mean. Missouri law contains no general exemption, deduction or assessment cap that lowers property tax for every owner-occupied primary residence.
Chapter 137 of the Revised Statutes of Missouri has one heading called "HOMESTEAD PROPERTY TAX CREDITS," and it contains only two sections: a credit for persons 62 or older (137.1050) and a credit for certain counties (137.1055). Both work only where a county has adopted them.
Statewide, the program that does exist is the Property Tax Credit, sometimes called the circuit breaker. It is limited by age, disability or veteran status and by income, and renters can claim it too, unless they rent from a facility that pays no property tax.
Missouri Property Tax Credit: who is eligible
Your home must be in Missouri, and you must meet one of these tests under RSMo 135.010:
- You or your spouse are 65 or older by December 31 of the tax year and were a Missouri resident the whole year.
- You or your spouse are a veteran of any branch of the U.S. Armed Forces or of Missouri who "became one hundred percent disabled as a result of such service."
- You or your spouse are disabled (with proof), meaning unable to engage in substantial gainful activity because of a medically determinable impairment expected to last at least 12 months or result in death. You do not have to have worked before the disability.
- You are 60 or older and receive surviving spouse Social Security benefits.
The credit covers property tax on your homestead, which the Property Tax Credit law defines as a Missouri dwelling you own or rent and not more than five acres reasonably necessary for its use as a home. A mobile home can qualify.
You must also meet income limits. Income counts Social Security, pensions and public assistance, but a 100% service-connected disabled veteran "shall not be required to list veterans payments and benefits."
| Tax year | Income limits | Source |
|---|---|---|
| 2025 (claims due April 15, 2026) | $27,200 single or $29,200 married for renters and part-year owners; $30,000 single or $34,000 married for owners who owned and lived in the home all year | Missouri Department of Revenue |
| 2026 and later | Statutory "maximum upper limit": $38,200 single; $42,200 single owner-occupier all year; $41,000 married filing combined; $48,000 married owner-occupier all year; indexed for inflation from 2027 | RSMo 135.030 |
The Department of Revenue's 2025 figures and the statute's "maximum upper limit" are stated differently, and we have not seen the Department's published figures for tax year 2026. Check the MO-PTC instructions for the year you are filing before relying on any number in this table.
How much is the Missouri Property Tax Credit?
The credit comes from a table prescribed by the Director of Revenue, based on your income and the property tax or rent you actually paid. The more income you have, the smaller the credit.
For tax year 2025, the credit is figured on up to $1,100 of property tax actually paid on a home you own and occupy, or up to $750 of rent counted as property tax. Rent counts as 20% of gross rent.
Starting with 2026, RSMo 135.025 raises those limits: "For all calendar years beginning on or after January 1, 2026, this total, up to one thousand fifty-five dollars in rent constituting property taxes actually paid or one thousand five hundred fifty dollars in actual property tax paid, shall be used in determining the property tax credit." The amounts are indexed for inflation beginning January 1, 2027. These changes came from 2025 HB 594 and 508, effective August 28, 2025.
The credit is applied against your Missouri income tax, and under RSMo 135.020 any excess "shall be considered an overpayment of the income tax," so it is paid as a refund. It does not change what the county collector bills you.
How and when to file the Property Tax Credit claim
The Department of Revenue runs this program, not the county assessor. If you must file a Missouri income tax return, the Department says "you must use Form MO-1040 with a Property Tax Schedule (MO-PTS) attached." If you do not have to file a return, use Form MO-PTC.
Attach proof: paid property tax receipts (renters use Form 5674, Verification of Rent Paid), your Social Security or Railroad Retirement Form 1099, and disabled veteran documentation if that is your basis. Mail a stand-alone MO-PTC to the Department of Revenue, P.O. Box 2800, Jefferson City, MO 65105-2800.
Deadline: "Your 2025 Property Tax Credit claim is due April 15th, 2026," according to the Department of Revenue. A claim may be filed up to three years after the original due date. Property taxes count only if you actually paid them before you file.
Renewal: Nothing is automatic. Under RSMo 135.015, the credit for a calendar year "may only be claimed on a return for the calendar year," so you file a new claim every year.
Procedural matters, including refunds, deficiencies, interest and penalties, follow Missouri's income tax rules in RSMo 143.481 to 143.996 (RSMo 135.015). We did not find a separate back-tax or lien rule for a wrongly claimed credit in sections 135.010 to 135.035.
County senior property tax freeze (age 62 and older)
Under RSMo 137.1050, "Any county authorized to impose a property tax may grant a property tax credit to eligible taxpayers residing in such county." The credit equals any increase in a senior's real property tax on the homestead above the tax in the initial credit year, which works as a freeze.
To be eligible you must be a Missouri resident 62 or older, own the home of record or hold a legal or equitable interest by written instrument, and be liable for its real property taxes. The credit is for one primary residence.
A county adopts the credit by ordinance, or voters can force it through a petition signed by 5% of voters in the last gubernatorial election and a referendum. The baseline can reset lower if your tax later falls, and new construction or annexation raises it. The county collector notes the credit on your tax statement.
Counties may adopt reasonable procedures but cannot narrow who is eligible. We have not verified which Missouri counties have adopted this credit or their application steps and deadlines, so ask your county collector or assessor.
County-vote homestead credit (RSMo 137.1055)
A newer section, RSMo 137.1055 (effective September 9, 2025), required certain counties, identified by population brackets that range from small counties up to one with more than 400,000 but fewer than 500,000 inhabitants, to put a credit question on the ballot "By no later than the municipal election in April 2026." Where voters approved it, the credit holds the owner's real property tax at the 2024 level, allowing increases of no more than 5% a year or the CPI increase (whichever is greater) in "five percent counties" and no increase in "zero percent counties." In all of these counties, the frozen amount still rises with new or increased tax levies that voters approve after 2024, and with new construction or improvements.
The definition we reviewed contains no age requirement. You cannot claim this credit and the 137.1050 senior credit for the same homestead. We have not verified the April 2026 results or which counties qualify, so check with your county collector.
Assessment rules (no statewide cap)
Missouri has no statewide assessment cap for homesteads. Residential property is assessed at 19% of true value under RSMo 137.115.
Before an assessor raises a residential parcel's value by more than 15% since the last assessment (excluding new construction or improvements), "the assessor shall conduct a physical inspection of such property." That is a process requirement, not a limit on the increase. To find your parcel and assessor, see Missouri property records.
2026 ballot measures
None of the measures certified for the November 3, 2026 ballot (Amendments 3, 6, 7 and 8 and Proposition A) creates or changes a homestead exemption or credit, according to the Missouri Secretary of State.
Amendment 5, which would require a legislative phase-out of the state income tax and "Require local tax rate cuts without reducing school funding if local sales tax revenue increases," was moved to the August 4, 2026 primary ballot by the Governor's proclamation, and voters decided it there. For the official result, see the Missouri Secretary of State.
Does the Missouri homestead exemption protect your home from creditors?
The Property Tax Credit does not. A separate law, RSMo 513.475, exempts a homestead "consisting of a dwelling house and appurtenances, and the land used in connection therewith" from attachment and execution, up to a dollar value with no acreage limit.
| Period | Creditor homestead amount | Law |
|---|---|---|
| Through December 31, 2026 | $15,000 | RSMo 513.475 (as amended 2003) |
| From January 1, 2027 | $40,000 | RSMo 513.475 as amended by 2026 HB 1870 (merged with SB 835 and 1111) |
| From April 1, 2029, every three years | Adjusted for inflation, rounded to the nearest $25 | RSMo 513.423 |
The Missouri Revisor of Statutes prints both versions of 513.475 because of the delayed effective date. If several people own the home, they share one total amount; only one owner can claim all of it.
The statute requires no recorded declaration; it protects property "used by such person as a homestead." Neither spouse alone can sell, mortgage or otherwise transfer the homestead; both must join.
Missouri opts out of the federal bankruptcy exemptions, so Missouri debtors use the state exemptions (RSMo 513.427). This page does not cover exceptions for mortgages, taxes or support, or how "aggregate value" treats liens, so the exemption is not a guarantee that a home is safe from every debt. For bankruptcy detail, see Missouri bankruptcy laws.
Probate homestead allowance
When a Missouri resident dies, the surviving spouse or unmarried minor children can receive a homestead allowance of up to half the estate's value, but "in no case shall the allowance exceed fifteen thousand dollars" (RSMo 474.290). It is a court allowance, not a tax break; see Missouri probate.
Related
Disclaimer: This article provides general legal information about Missouri's Property Tax Credit and county homestead property tax credits under RSMo Chapters 135 and 137, and the creditor homestead exemption under RSMo 513.475, verified as of October 7, 2026. It is not tax or legal advice. For your situation, contact your county assessor or collector, the Missouri Department of Revenue, or a lawyer licensed in Missouri.
Last updated: 2026-10-07.
Frequently Asked Questions
Does Missouri have a homestead exemption?
No general one. Missouri has no statewide exemption or assessment cap for every owner-occupied home; its statewide relief is the Property Tax Credit (RSMo 135.010 to 135.030) for seniors, 100% disabled veterans, people with disabilities and some surviving spouses who meet income limits, plus county-option credits under RSMo 137.1050 and 137.1055.
How much is the Missouri property tax credit?
It depends on income and the tax or rent you paid. For tax year 2025 it is figured on up to $1,100 of property tax paid on an owned home (up to $750 for renters); for 2026 and later, RSMo 135.025 raises those limits to $1,550 and $1,055.
When is the deadline to file for the Missouri property tax credit?
The Department of Revenue says the 2025 Property Tax Credit claim was due April 15, 2026. A claim may be filed up to three years after the original due date.
Do I have to reapply for the property tax credit every year in Missouri?
Yes. Under RSMo 135.015 the credit for a calendar year may only be claimed on that year's return, so you file Form MO-PTC or Form MO-PTS each year.
Does Missouri freeze property taxes for seniors?
Only in counties that adopt it. RSMo 137.1050 lets a county grant a credit to owners 62 and older equal to any increase in their homestead's real property tax over the initial credit year; ask your county collector whether your county has it.
Does the Missouri homestead exemption protect my house from creditors?
Not the tax credit. A separate law, RSMo 513.475, exempts a homestead up to $15,000 through December 31, 2026 and up to $40,000 from January 1, 2027, and it is not a guarantee against every debt.
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Revised Statutes of Missouri, Title X (TAXATION AND REVENUE), Chapter 135
§ 135.010Definitions.In force
As used in sections 135.010 to 135.030 the following words and terms mean: (1) "Claimant", a person or persons claiming a credit under sections 135.010 to 135.030. If the persons are eligible to file a joint federal income tax return and reside at the same address at any time during the taxable year, then the credit may only be allowed if claimed on a combined Missouri income tax return or a combined claim return reporting their combined incomes and property taxes. A claimant shall not be allowed a property tax credit unless the claimant or spouse has attained the age of sixty-five on or before the last day of the calendar year and the claimant or spouse was a resident of Missouri for the entire year, or the claimant or spouse is 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 such service, or the claimant or spouse is disabled as defined in subdivision (2) of this section, and such claimant or spouse provides proof of such disability in such form and manner, and at such times, as the director of revenue may require, or if the claimant has reached the age of sixty on or before the last day of…
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at revisor.mo.gov
§ 135.025Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when.In force
The property taxes accrued and rent constituting property taxes accrued on each return shall be totaled. This total, up to seven hundred fifty dollars in rent constituting property taxes actually paid or eleven hundred dollars in actual property tax paid, shall be used in determining the property tax credit for all calendar years ending on or before December 31, 2025. For all calendar years beginning on or after January 1, 2026, this total, up to one thousand fifty-five dollars in rent constituting property taxes actually paid or one thousand five hundred fifty dollars in actual property tax paid, shall be used in determining the property tax credit. Beginning January 1, 2027, the property tax credit totals under this section shall be adjusted annually for inflation based on the Consumer Price Index for All Urban Consumers for the Midwest Region, as defined and officially recorded by the United States Department of Labor or its successor. The director of revenue shall prescribe regulations providing for allocations where part of a claimant's homestead is rented to another or used for nondwelling purposes or where a homestead is owned or rented or used as a dwelling for part of…
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at revisor.mo.gov
Revised Statutes of Missouri, Title X (TAXATION AND REVENUE), Chapter 137
§ 137.1050Homestead property tax credit, persons 62 or older — definitions — credit amount — ordinance or referendum, ballot language — application of credit to tax liability — notification to political subdivisions.In force
1. For the purposes of this section, the following terms shall mean: (1) "Eligible credit amount", the difference between an eligible taxpayer's real property tax liability on such taxpayer's homestead for a given tax year, minus the real property tax liability on such homestead in the eligible taxpayer's initial credit year; (2) "Eligible taxpayer", a Missouri resident who: (a) Is sixty-two years of age or older; (b) Is an owner of record of a homestead or has a legal or equitable interest in such property as evidenced by a written instrument; and (c) Is liable for the payment of real property taxes on such homestead; (3) "Homestead", real property actually occupied by an eligible taxpayer as the primary residence. An eligible taxpayer shall not claim more than one primary residence; (4) "Initial credit year": (a) In the case of a taxpayer that meets all requirements of subdivision (2) of this subsection prior to the year in which a credit is authorized pursuant to subsection 2 of this section, the year in which such credit is authorized; (b) For all other taxpayers, the year in which the taxpayer meets all requirements of subdivision (2) of this subsection.
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at revisor.mo.gov
§ 137.1055Homestead property tax credit, certain counties — definitions — credit amount — notification.In force
1. For the purposes of this section, the following terms shall mean: (1) "County", a five percent county or a zero percent county; (2) "Five percent county": (a) Any county with more than forty thousand but fewer than fifty thousand inhabitants and with a county seat with more than fourteen thousand but fewer than eighteen thousand inhabitants; (b) Any county with more than five thousand but fewer than six thousand inhabitants and with a county seat with fewer than nine hundred inhabitants; (c) Any county with more than twenty-five thousand but fewer than thirty thousand inhabitants and with a county seat with more than eight thousand but fewer than twelve thousand inhabitants; (d) Any county with more than twelve thousand five hundred but fewer than fourteen thousand inhabitants and with a county seat with more than five thousand but fewer than six thousand inhabitants; (e) Any county with more than fifteen thousand seven hundred but fewer than seventeen thousand six hundred inhabitants and with a county seat with more than two thousand but fewer than three thousand inhabitants; (f) Any county with more than eight thousand but fewer than eight thousand nine…
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at revisor.mo.gov
Revised Statutes of Missouri, Title XXXV (CIVIL PROCEDURE AND LIMITATIONS), Chapter 513
§ 513.475Homestead defined — exempt from execution — spouses debarred from selling, when.In forcecited in 2 of our articles
1. The homestead of every person, consisting of a dwelling house and appurtenances, and the land used in connection therewith, not exceeding the aggregate value of forty thousand dollars, which is or shall be used by such person as a homestead, shall, together with the rents, issues and products thereof, be exempt from attachment and execution. The exemption allowed under this section shall not be allowed for more than one owner of any homestead if one owner claims the entire amount allowed under this subsection; but, if more than one owner of any homestead claims an exemption under this section, the exemption allowed to each of such owners shall not exceed, in the aggregate, the total exemption allowed under this subsection as to any one homestead.
Official text (excerpt) · last checked 2026-07-31 · Read the full text in our law library · Verify at revisor.mo.gov
Cited in 55 court opinions in our collectionLatest citing opinion in our collection: 2024
Opinions citing this section in our collection:
- State v. Haney (Supreme Court of Missouri 1955, 277 S.W.2d 632)“…is conferred on every “housekeeper” or “head of a family". Section 513.475 RSMo 1949, V.A.M.S. The words “housekeeper”…”
- South Side National Bank in St. Louis v. Winfield Financial Services Corp. (Missouri Court of Appeals 1989, 783 S.W.2d 140)“…set-off based upon his homestead interest. See Section 513.475, RSMo (1986). We therefore find that t…”
- Springfield General Osteopathic Hospital v. West (Missouri Court of Appeals 1990, 789 S.W.2d 197)“…n that such interest was exempt from execution by reason of § 513.475, RSMo 1986, the “homestead” exemption. *20…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
Also relied on in: Bankruptcy in Missouri (2026): Exemptions & Means Test
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Sources and References
- RSMo 135.010, Property Tax Credit definitions and eligibility, Missouri Revisor of Statutes(revisor.mo.gov).gov
- Missouri Department of Revenue: Property Tax Credit Claim FAQ(dor.mo.gov).gov
- RSMo 137.1050, Homestead property tax credit, persons 62 or older, Missouri Revisor of Statutes(revisor.mo.gov).gov
- RSMo Chapter 137 table of contents, Missouri Revisor of Statutes(revisor.mo.gov).gov
- RSMo 137.1055, Homestead property tax credit, certain counties, Missouri Revisor of Statutes(revisor.mo.gov).gov
- Missouri Department of Revenue: 2025 Form MO-PTC Property Tax Credit Claim instructions(dor.mo.gov).gov
- RSMo 135.025, Property tax credit amounts, Missouri Revisor of Statutes(revisor.mo.gov).gov
- RSMo 513.475, Homestead exempt from attachment and execution, Missouri Revisor of Statutes(revisor.mo.gov).gov
- RSMo 135.030, Property tax credit formula and income limits, Missouri Revisor of Statutes(revisor.mo.gov).gov
- RSMo 135.020, Credit allowed against income tax, Missouri Revisor of Statutes(revisor.mo.gov).gov
- RSMo 135.015, Claiming the credit and procedure, Missouri Revisor of Statutes(revisor.mo.gov).gov
- RSMo 137.115, Assessment of real property, Missouri Revisor of Statutes(revisor.mo.gov).gov
- Missouri Secretary of State: 2026 Ballot Measures(sos.mo.gov).gov
- RSMo 513.423, Inflation adjustment of exemption amounts, Missouri Revisor of Statutes(revisor.mo.gov).gov
- RSMo 513.427, Bankruptcy exemptions (federal opt-out), Missouri Revisor of Statutes(revisor.mo.gov).gov
- RSMo 474.290, Homestead allowance, Missouri Revisor of Statutes(revisor.mo.gov).gov
- Missouri Governor: Governor Kehoe Places Four Constitutional Amendments on August Primary Election Ballot (May 22, 2026)(governor.mo.gov).gov