Missouri Property Tax Credit (circuit breaker), Form MO-PTC
Where to apply in Missouri
Missouri has no general homestead exemption. The main statewide break, the Property Tax Credit (circuit breaker), is claimed from the Missouri Department of Revenue. The constitutional exemption for totally disabled former POWs is handled by your county assessor. Senior tax freezes are local: a county (or the City of St. Louis) must adopt one, and you apply to that county's or city's assessor or collector.
The office that handles property in each Missouri county, with its phone number. In some places another office takes exemption applications; the “Where to apply” box above says which.
County pages
Counties with their own local exemption rules have a page:
Some amounts depend on where you live. In Missouri, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax exemptions in Missouri
Low income
Missouri Property Tax Credit (circuit breaker), Form MO-PTC
A credit (refund) of part of the real estate tax you paid on your home: up to $1,100 for owners who owned and lived in the home all year (up to $750 for renters and part-year owners). The amount depends on the tax you paid and your total household income.
Who qualifies
Missouri residents who paid real estate tax on the home they lived in and are: 65 or older by December 31 (2025 claim) and a Missouri resident the whole year; or 100% disabled because of military service; or 100% disabled; or 60 or older and receiving surviving-spouse Social Security benefits.
Income limit
2025 claim, owners who owned and occupied the home all year: total household income (taxable and nontaxable) of $30,000 or less if single, $34,000 or less if married filing combined. Renters and part-year owners: $27,200 single, $29,200 married. A 100% service-connected disabled veteran does not count VA payments.
How to apply
File Form MO-PTC with the Department of Revenue. If you must file a Missouri income tax return (MO-1040), use Form MO-PTS attached to it instead. Include proof of real estate tax paid and income (for example, a Social Security benefit letter, which you can get at ssa.gov/myaccount).
Homestead Exemption for Former Prisoners of War with a Total Service-Connected Disability
Your homestead is fully exempt from property tax.
Who qualifies
A Missouri citizen who is a former prisoner of war (as defined by law) and has a total service-connected disability, on the real property they use as a homestead (as defined by law). Missouri has no other statewide disabled-veteran or veteran property tax exemption.
How to apply
Ask your county assessor how to claim it. Bring proof of your former POW status and VA proof of total service-connected disability.
Senior Citizen Property Tax Freeze Credit (county option, age 62+)
Where adopted, it freezes the county's (or city's) part of your real estate tax at the amount owed in your first eligible year; you get a credit for any increase after that. It does not freeze taxes of school districts or other districts unless they also take part. If your tax later falls, the lower year becomes your new base.
Who qualifies
Missouri residents 62 or older (in the City of St. Louis, by December 31 of the current year) who own and live in the home as their primary residence and are liable for its property tax, in a county that has adopted the credit by ordinance or by a vote of residents. Example, City of St. Louis: prior-year taxes must be paid, new construction is not frozen in its first year, and only the unit you live in counts.
How to apply
Only where your county has adopted it. Ask your county assessor or collector. City of St. Louis: apply to the Assessor's Office.
Deadline
Set locally. City of St. Louis: March 1 to June 30 each year for new and returning applicants.
Renewal
Set locally; in the City of St. Louis you apply every year.
Missouri has no general homestead exemption; the Property Tax Credit is the main statewide break for seniors and disabled homeowners (Missouri DOR).
If you missed past years, you can still file a Property Tax Credit claim up to three years after the original due date (Missouri DOR FAQ).
The City of St. Louis senior freeze covers only city taxes, not school, library or zoo-museum district taxes (City of St. Louis Assessor).
Savings estimate for Missouri
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Missouri
Answer a few questions to see which property tax breaks may fit you.
Document checklist for Missouri
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Missouri
Is there a homestead exemption in Missouri?
Our research found no general homestead exemption that every Missouri homeowner can claim. Missouri does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in Missouri?
Missouri Property Tax Credit (circuit breaker), Form MO-PTC: A credit (refund) of part of the real estate tax you paid on your home: up to $1,100 for owners who owned and lived in the home all year (up to $750 for renters and part-year owners). The amount depends on the tax you paid and your total household income. Senior Citizen Property Tax Freeze Credit (county option, age 62+): Where adopted, it freezes the county's (or city's) part of your real estate tax at the amount owed in your first eligible year; you get a credit for any increase after that. It does not freeze taxes of school districts or other districts unless they also take part. If your tax later falls, the lower year becomes your new base.
Do disabled veterans get a property tax exemption in Missouri?
Homestead Exemption for Former Prisoners of War with a Total Service-Connected Disability: Your homestead is fully exempt from property tax.
Where do I apply for property tax exemptions in Missouri?
Missouri has no general homestead exemption. The main statewide break, the Property Tax Credit (circuit breaker), is claimed from the Missouri Department of Revenue. The constitutional exemption for totally disabled former POWs is handled by your county assessor. Senior tax freezes are local: a county (or the City of St. Louis) must adopt one, and you apply to that county's or city's assessor or collector.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.