Missouri senior property tax relief comes through two programs. The statewide Property Tax Credit, known as the Circuit Breaker, pays back a portion of what you spent on property taxes or rent. The newer Senior Citizens Property Tax Credit, the SB 190 "senior freeze," caps a homeowner's property-tax bill at its starting-year level in the counties that have adopted it. Under the Circuit Breaker, homeowners 65 or older with income at or below $34,000 (single or married) can receive up to $1,100, and renters with income up to $27,200 (single) or $29,200 (married) can receive up to $750, filed by April 15.

The Circuit Breaker is refundable. If Missouri owes you more than your tax bill, you get the difference as a payment.

In This Guide

Missouri Senior Property Tax Relief: The Circuit Breaker Credit

Missouri's Property Tax Credit, commonly called the Circuit Breaker, is a refundable state income-tax credit for residents who spend a high share of their income on property taxes or rent. The name "circuit breaker" is the analogy: just as an electrical circuit breaker trips when the load gets too high, this credit steps in when housing costs get too high relative to income.

The credit is available to people 65 or older, and separately to anyone 18 or older who is 100 percent disabled. For most seniors, the age 65 threshold is the relevant one.

The Missouri Department of Revenue administers the program. Because the credit is refundable, Missouri pays it out even when you owe no state income tax. That makes it accessible to seniors whose only income is Social Security or a pension that falls under the filing threshold.

Homeowner Eligibility and Limits

To qualify as a homeowner, you must be a Missouri resident, age 65 or older (or 100 percent disabled and at least 18), and the home must be your primary Missouri residence.

For homeowners, the income limit is $34,000 whether you file single or married filing jointly. Missouri raised and inflation-indexed the owner limit, so single and married owners share the same $34,000 ceiling (the lower, separate limits below apply only to renters).

The maximum credit for homeowners is $1,100. The credit phases in based on the relationship between your property-tax bill and your income. The lower your income and the higher your taxes, the larger the credit, up to the $1,100 cap.

If your income is above the limit, you do not qualify for the homeowner track of the Circuit Breaker. Missouri does offer a separate senior property-tax freeze, the SB 190 credit covered below, but it is adopted county by county rather than as a statewide, income-tested exemption.

Renter Eligibility and How Rent Is Converted

Renters qualify too, but the income thresholds are lower and the maximum credit is smaller.

Income limits for renters:

The maximum credit for renters is $750.

Because renters don't pay a property-tax bill directly, Missouri converts rent to an equivalent figure. The conversion is simple: multiply your net rent paid during the year by 20 percent. That result becomes your property-tax equivalent for purposes of the credit calculation.

One exception matters: renters in properties that are exempt from property tax do not qualify. This affects some subsidized housing units where the property itself is tax-exempt. If you're not sure whether your building pays property taxes, ask your landlord.

Surviving Spouses

The Circuit Breaker has a separate track for surviving spouses. If you are the surviving spouse of a person who received surviving-spouse benefits, you can claim the Missouri Property Tax Credit at age 60 or older rather than the standard 65.

The income and credit limits are the same as the general program; what changes is the age threshold. A surviving spouse at 60 qualifies where they otherwise would have to wait until 65.

Missouri Senior Property Tax Freeze (SB 190)

Separate from the Circuit Breaker, Missouri created a second form of relief in 2023: the Senior Citizens Property Tax Credit, widely called the SB 190 "senior freeze." It was established by Senate Bill 190 (SB 190) in 2023, amended by Senate Bill 756 (SB 756) in 2024, and is codified at Missouri Revised Statutes section 137.1050 (RSMo 137.1050).

Unlike the Circuit Breaker, the freeze is not statewide by default. It is a county opt-in program: your county must pass an authorizing ordinance before it becomes available to local homeowners. Many counties have adopted it, but not all, and the terms can vary, so availability depends on where you live. There is no single statewide list of adopting counties, so you confirm this locally.

Where it applies, the freeze works by locking in your property-tax bill. An eligible homeowner age 62 or older who owns and is liable for taxes on their primary Missouri residence, and who owes no delinquent taxes, receives a credit equal to the increase in their real-property tax liability above the liability in their initial credit year. In effect, your tax bill is frozen at its starting-year level, and future increases are credited back.

The freeze is not income-tested the way the Circuit Breaker is, and it applies to homeowners only, not renters. Because it is administered locally, you apply through your county rather than the state. Contact your county assessor or collector to confirm whether your county has adopted the freeze and to get the application.

Missouri Senior Property Tax Relief at a Glance

Track Age requirement Income limit (single) Income limit (married) Maximum credit How rent/tax is counted
Homeowner 65+ (or 100% disabled, 18+) $34,000 $34,000 $1,100 Actual property taxes paid
Renter 65+ (or 100% disabled, 18+) $27,200 $29,200 $750 20% of net rent paid
Surviving spouse 60+ Same as above Same as above Same as above Same as above

How to File

For the Circuit Breaker, Missouri offers two filing paths depending on whether you file a state income-tax return. (The SB 190 freeze is separate, applied for through your county, as covered above.)

If you do not file a Missouri income-tax return:

Use Form MO-PTC, the standalone Property Tax Credit Claim. File it directly with the Missouri Department of Revenue by April 15. Many seniors whose only income is Social Security or a small pension don't file a full Missouri return and will use this path.

If you do file a Missouri income-tax return:

Attach Schedule MO-PTS to Form MO-1040. The credit flows through your return.

For both paths, gather these before you start:

  • Homeowners: your property-tax bill or receipt for the prior year
  • Renters: a rent receipt or a statement from your landlord showing net rent paid; confirm in writing whether the property is exempt from property tax
  • Surviving spouses: documentation of surviving-spouse benefit status

The Missouri DOR also maintains a Property Tax Credit FAQ page with additional guidance on edge cases.

If you're thinking about larger moves, like selling your home to fund care costs, selling or renting your home for care covers the tax and planning considerations. For a broader look at paying for care, how to pay for senior care is a useful starting point.

Questions about what counts as income or which form to use? Chat with Brevy's care navigator to work through your situation.

Frequently Asked Questions

Does Social Security count as income for the Circuit Breaker?

Missouri's definition of income for the Property Tax Credit is broader than federal AGI. Social Security benefits typically count. Use the total income figure as defined in the Form MO-PTC or Schedule MO-PTS instructions rather than your federal taxable income. Review the instructions carefully or ask the Missouri DOR before assuming you're under the limit.

Can I claim the credit if I live in subsidized housing?

It depends on whether your building pays property taxes. Renters in properties that are exempt from property tax do not qualify for the credit. Ask your landlord whether the property is tax-exempt before filing.

What if I miss the April 15 deadline?

The standard deadline is April 15. Missouri may allow extensions in certain circumstances; check the Missouri DOR website or contact them directly if you missed the deadline for a prior year.

My spouse recently passed away. When can I start claiming the credit as a surviving spouse?

If you receive surviving-spouse benefits, you can claim the Missouri Property Tax Credit starting at age 60, rather than the standard 65. Gather documentation of your surviving-spouse benefit status before you file.

Is there a Missouri senior property-tax freeze or exemption separate from the Circuit Breaker?

Yes. Beyond the statewide Circuit Breaker, Missouri's SB 190 Senior Citizens Property Tax Credit (RSMo 137.1050) lets a homeowner 62 or older freeze their property-tax bill at its starting-year level. The freeze is not automatic statewide, though: each county must opt in by ordinance, and you apply through your county assessor or collector rather than the state. Contact your county to confirm whether it has adopted the freeze.

Next Steps

If you're 65 or older and your income is near or under the limit, file for the Circuit Breaker credit. It costs nothing to apply and the credit is refundable.

  • Check your income against the relevant limit: $34,000 for homeowners (single or married); $27,200 single or $29,200 married for renters.
  • Choose your form: Form MO-PTC if you don't file a Missouri return; Schedule MO-PTS attached to Form MO-1040 if you do.
  • Gather your documents: property-tax bill or rent statement and, for renters, confirmation of whether the property pays property tax.
  • File by April 15.
  • If you own your home and are 62 or older, ask your county assessor or collector whether it has adopted the SB 190 senior freeze, which can cap your bill on top of the Circuit Breaker.

If equity in your home is part of how you plan to fund care, how reverse mortgages work for senior care is worth a read before making any decisions.

Learn More

FinancialHow to Pay for Senior Care in MissouriHow to pay for senior care in Missouri in 2026: costs, Medicare's limits, MO HealthNet Medicaid, VA Aid and Attendance, and long-term care insurance. FinancialMissouri Retirement Income TaxHow Missouri taxes Social Security, public and private pensions, and IRA or 401(k) income, including the 2024 Social Security exemption and pension limits. FinancialSenior Property Tax Relief by StateSenior property tax relief lowers what older homeowners owe through exemptions, freezes, credits, and deferrals. Learn how each works and find your state. FinancialHow to Pay for Senior CareHow to pay for senior care: what it costs nationally and how Medicaid, Medicare, VA benefits, and private pay each fit. Who qualifies, what's covered, in 2026. FinancialSelling or Renting Your Home for CareSelling or renting the home to pay for senior care: the capital-gains exclusion, what a sale does to Medicaid, rent-vs-sell, and the step-up in basis. FinancialReverse Mortgage for Senior CareHow a reverse mortgage (FHA HECM) can pay for senior care, why it fits in-home care and a remaining spouse, and why it rarely works for a nursing home.

Find personalized help claiming Missouri senior property tax relief at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.

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Brevy Care Team

Expert eldercare guidance from Brevy's team of healthcare professionals and researchers.