Missouri Property Tax 2026: SB 190 Senior Freeze, County Opt-In & Appeal

Missouri's Senate Bill 190 created a senior property tax freeze in 2023, but implementation was left to each county — producing a patchwork of adoption, application windows, and eligibility rules. This 2026 guide explains how SB 190 works, the 19 percent residential assessment ratio, and how appeals flow through the Board of Equalization and the Missouri State Tax Commission.

How Missouri Property Tax Works

Missouri property tax is assessed by 114 county assessors (and the City of St. Louis assessor). Each county reassesses real property every two years (odd-numbered years). Tax rates are set annually by counties, municipalities, school districts, and special districts.

Assessment ratios

• Residential: 19% of true value
• Agricultural: 12%
• Commercial: 32%
• Personal property (vehicles, etc.): 33.33%

SB 190 Senior Property Tax Freeze

Missouri Senate Bill 190 (2023) authorized each county to adopt a senior property tax freeze. The program is voluntary at the county level — not all counties have adopted it. Most populous counties have implemented the freeze; some rural counties have not.

How the freeze works

Eligible seniors have their property tax frozen at the level of their "base year" (the year they first qualified). Subsequent increases in tax are offset by a county-issued credit, so the senior continues paying only the base year amount.

Statewide eligibility framework

• Resident must be eligible for Social Security retirement benefits (generally age 62+, though Social Security-eligibility is the actual test)
• Must be the owner of record or have legal/equitable interest in the homestead
• Must be liable for payment of real property taxes on the homestead (not renting, not under certain trust arrangements)

County variation

Different counties apply additional criteria:

• Clay County: application window January 1 through March 31, 2026
• Christian County: applications available February 2, 2026, accepted through June 15, 2026
• Johnson County: application period April 1 through June 30, 2026
• St. Louis City: separate Senior Citizen Property Tax Freeze Credit Program; apply through the Assessor's office

Check with your county assessor or collector for local adoption and specific requirements. Missing the window forfeits the freeze for the tax year.

Other Exemptions and Credits

Senior and Disabled Property Tax Credit (Missouri Income Tax)

Separate from SB 190, Missouri offers a state income tax credit for low-income seniors and disabled residents:

• Age 65+ or disabled and receiving SSD/SSI
• Household income up to approximately $27,500 (single) or $29,500 (married)
• Maximum credit: $750 (homeowners), $1,100 (renters)

File Missouri Form MO-PTS with your state income tax return.

Disabled Veterans Property Tax Credit

Credit for honorably discharged veterans with 100% service-connected permanent disability. Variable amount based on local tax; claimed through Form MO-PTS.

Agricultural Use Value

Agricultural land is assessed at only 12% of agricultural use value (not market value), a substantial reduction for qualifying farmland.

Section 100 Tax Abatements

Missouri authorizes local property tax abatements for qualifying redevelopment projects (Chapter 100 bonds). Primarily commercial, but some residential redevelopment in TIF districts qualifies.

Appealing Your Assessment

Missouri assessment appeals begin with the local assessor.

Step 1: Informal review with the assessor

Contact the assessor's office after receiving the Notice of Change in Assessment (mailed in spring of reassessment years). Many issues resolve at this stage.

Step 2: County Board of Equalization (BOE)

File with the BOE by the second Monday in July in most counties (St. Louis County uses third Tuesday in July). Hearings are informal; no attorney required for residential. Decisions issued within 30-60 days.

Step 3: Missouri State Tax Commission

Appeal to the STC within 30 days of BOE decision (or by September 30 of the tax year, whichever is later). STC hearings can be requested at two levels:

• Hearing Officer level (standard)
• Commission review of Hearing Officer decision

Step 4: Circuit Court

STC decisions appealable to the circuit court and then through the Missouri Court of Appeals.

Payment Schedule

Missouri property tax for the calendar year is due by December 31 of the same year. Most counties allow payment in two installments (with local variation).

Delinquent tax accrues 1% monthly penalty plus 9% annual interest. After three years of delinquency, the county collector offers the property at tax sale. Homeowners have a redemption period (typically 1-2 years for residential) to reclaim the property by paying delinquent tax, interest, and fees.

Frequently Asked Questions

What is Missouri SB 190 senior freeze?

Missouri Senate Bill 190 (2023) authorized counties to freeze property tax for Social Security-eligible seniors at a base year level. The program is county opt-in; most populous counties (St. Louis, Jackson, Clay, Greene) have adopted it, but some rural counties have not. Application windows vary by county — check with your local assessor or collector.

What is Missouri's property tax rate in 2026?

Missouri has no statewide property tax rate. Each county sets its own. Typical effective rates for residential property are 1.0% to 1.5% of market value, calculated as 19% assessment ratio times the local combined rate. St. Louis City and St. Louis County typically run near 1.5%; rural counties as low as 0.7%.

When is the Missouri property tax appeal deadline?

File with the County Board of Equalization by the second Monday in July (third Tuesday in St. Louis County). If dissatisfied, appeal to the Missouri State Tax Commission within 30 days of the BOE decision or by September 30 of the tax year, whichever is later.

Does Missouri have a property tax credit for seniors on state income tax?

Yes. The Senior and Disabled Property Tax Credit (MO-PTS) provides up to $750 credit for homeowners and $1,100 for renters who are age 65+ or disabled with household income under approximately $27,500 single / $29,500 married. Filed with Missouri state income tax return separately from the SB 190 freeze.

What is Missouri's residential assessment ratio?

19% of true value for residential real property. Agricultural is assessed at 12% of ag use value; commercial at 32%; personal property (vehicles, business equipment) at 33.33%. These ratios are constitutional (Article X, § 4) and apply uniformly statewide.