Missouri Property Tax Exemptions 2026: Homestead, Senior, Veteran & Disability
Missouri (MO) homeowners have several ways to legally reduce their property tax bill — homestead reductions, senior credits, veteran exemptions, and disability programs. This page lists every Missouri property tax exemption available in 2026, who qualifies, dollar amounts, and how to apply.
Quick answer: The most common Missouri property tax exemption is the general homestead reduction for owner-occupied primary residences. Additional savings stack on top for residents who are age 65+, disabled, a disabled veteran, or a surviving spouse. Most Missouri exemptions require a one-time application with the local county assessor; some need annual income recertification.
How much can a Missouri homeowner save with the homestead exemption?
For a median Missouri home valued at $215,600 (current annual tax $1,887), the general homestead reduction alone is worth roughly:
All Missouri property tax exemptions at a glance
| Exemption | Who qualifies | Benefit | Typical savings |
|---|---|---|---|
| Homestead (general) | Owner-occupied primary residence | ~$27,500 value reduction | $241/yr est. |
| Senior / Age 65+ | Owner-occupied; age 65+; often income-capped | Additional reduction or freeze | $200 – $2,000/yr |
| Disabled veteran | Service-connected disability rating | Up to 100% exemption in many states | $1,000 – full bill |
| Disability (non-veteran) | Permanent total disability | Reduction + sometimes freeze | $200 – $1,500/yr |
| Surviving spouse | Of veteran, first responder, or senior | Continuation of decedent's exemption | Same as deceased's benefit |
| Agricultural / farm | Active agricultural use | Use-value assessment instead of market | 30% – 80% lower bill |
Estimated savings use Missouri's effective property tax rate of 0.88% on the median home value of $215,600. Your actual savings depend on your county assessor's millage and how exemptions are applied to assessed (vs. market) value.
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.
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.
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.
Now check your county's actual rate
Exemptions reduce the taxable amount — but the millage your county charges is what determines the bill. See the 2026 effective rate for every Missouri county.
Browse Missouri Counties → Read the full Missouri guideMissouri Department of Revenue — Property Tax · Missouri State Tax Commission · MO Tax Relief Now — Senior Property Tax Freeze · Missouri Senate Bill 190 (2023) · Clay County, MO — Senior Real Estate Property Tax Relief · Missouri Revised Statutes Chapter 137 (Assessment). Exemption amounts and filing deadlines verified against the 2025-2026 legislative sessions and official state publications. Always verify with your local assessor before filing — programs change annually. This page is informational and is not tax or legal advice.