By Grant Gamm
On May 17, 2024, the Missouri Legislature modified the Homestead Property Tax Credit Statute to expand the eligibility of those who can take part in the Senior Property Tax Freeze. Previously, only those eligible for Social Security benefits were eligible for the tax freeze. The Missouri Legislature has since done away with this requirement, expanding access to more Missouri citizens. Taking advantage of this tax freeze can make housing expenses more manageable, alleviate fears of rising property taxes, and can provide financial support for the aging population of Missouri.
Section 137.1050 of the Missouri Statutes allows participating counties to provide an eligible taxpayer a “credit” on the amount of property tax that the taxpayer owes. This “credit” limits an increase on one’s property taxes and “freezes” certain property taxes to the amount they paid in the tax year immediately before application. The City of St. Louis estimates that the taxes being frozen account for approximately 20% of the property taxes owed and can reduce future increases by about 20%. The benefit of such a freeze is that it can provide financial relief and save money for the future. It allows for more financial security to those who are living on a fixed income during their retirement years.
Both St. Louis City and St. Louis County have approved ordinances to allow this tax freeze for eligible seniors. Eligible seniors may not claim more than one primary residence and must apply annually to maintain their “frozen” tax amount. To be eligible, applicants must meet the following requirements:
- Be age 62 or older as of December 31, 2024
- Be the property owner or have a legal/equitable interest in the primary residence
- Be obligated for the payment of taxes on the property
- Physically occupy the residence as the personal dwelling for a majority of the year and used it as the legal address of the taxpayer
St. Louis City residents must also meet additional requirements which include:
- The total market value of the property must be $500,000 or less
- All property taxes from the prior year must be paid
- Tax-abated properties are not eligible for the credit while in abated status
To apply for the Senior Property Tax Credit, eligible seniors must apply in person at their respective county administrative locations. Applications will require proof of identity, the parcel identification (locator) number for the property, proof of ownership, and proof of residence. Examples of each type of requirement can be found on the county websites included in this post.
In St. Louis City, the application window is open from March 1, 2025, to June 30, 2025. In St. Louis County, the application is open with a deadline on June 30, 2025.
To discuss the Senior Tax Freeze and any other Estate Planning or tax questions you may have, please contact a Paule, Camazine & Blumenthal attorney.
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