Missouri Senior Property Tax Relief: Circuit Breaker & Freeze (2026)

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.1 Under the Circuit Breaker, homeowners 65 or older who owned and occupied their home the entire year, with income at or below $30,000 (single) or $34,000 (married filing combined), can receive up to $1,100. Renters and part-year owners qualify with income up to $27,200 (single) or $29,200 (married filing combined), and the rent portion of a claim tops out at $750. The claim is due 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

• Key Takeaways
• What the Circuit Breaker Credit Is
• Homeowner Eligibility and Limits
• Renter Eligibility and How Rent Is Converted
• Surviving Spouses
• Missouri Senior Property Tax Freeze (SB 190)
• Missouri Senior Property Tax Relief at a Glance
• How to File
• Frequently Asked Questions
• Next Steps

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.1 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 who were 65 or older as of December 31, 2025 (for the 2025 claim), to people who are 100 percent disabled, to 100 percent disabled veterans as a result of military service, and to claimants who were 60 or older by that date and received surviving-spouse benefits.1 The first three can be met by either spouse, so a claimant under 65 whose spouse was 65 or older by that date still qualifies.1 For most seniors, the age 65 threshold is the relevant one.

The Missouri Department of Revenue administers the program.1 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, you or your spouse must be 65 or older as of December 31, 2025, for the 2025 claim (or 100 percent disabled), and the home must be one you owned and occupied.1

For homeowners who owned and occupied the home the entire year, the income limit is $30,000 if you file single and $34,000 if you file married filing combined.1 If you owned your home for only part of the year, the lower renter and part-year-owner limits below apply to you instead.

The maximum credit for homeowners is $1,100.1 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 that applies to you, 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, with lower income thresholds and a smaller maximum credit. Homeowners who owned their home for only part of the year share the renter income limits, but the renter maximum does not cap their whole claim.1

Income limits for renters and part-year owners:

• Single: income at or below $27,200
• Married filing combined: income at or below $29,2001

The maximum credit for renters is $750.1

If you owned and occupied a home for part of the year and rented for the rest, the form caps each piece separately. Real estate tax on the home you owned and occupied counts up to $1,100, the rent equivalent counts up to $750, and the two together are capped at $1,100. The $750 limit applies to the rent portion, not to your whole claim. In the form instructions' own example, a claimant who owned for three months and rented for nine enters $100 of real estate tax and $750 of rent, for a total of $850.1

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.1

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.1 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.1 If you received surviving-spouse benefits, you can claim the Missouri Property Tax Credit at age 60 or older rather than the standard 65. For the 2025 claim, that means 60 or older as of December 31, 2025. Unlike the age-65 test, this one is asked of the claimant alone.

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."1 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, and there are two routes in. A county may adopt an authorizing ordinance. Or the question can go to a referendum, forced by a petition signed by at least 5 percent of the county's registered voters who voted in the last gubernatorial election, and the freeze takes effect if a majority vote yes.1 So a county commission that won't pass an ordinance is not the end of the road. Many counties have adopted the freeze, but not all, and 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. The statute defines an eligible taxpayer as a Missouri resident who meets three lettered conditions: you are 62 or older, you are the owner of record of the homestead or hold a legal or equitable interest in it, and you are liable for the real property taxes on it.1 Meet those and you receive a credit equal to the difference between your real-property tax liability for the year and your liability in your initial credit year.1 In effect, your tax bill is frozen at its starting-year level, and future increases are credited back.

Note what is not on that list. The statute's definition of an eligible taxpayer sets no requirement that you owe no delinquent taxes.1 If you have been told an arrear shuts you out of the freeze, that condition is not in RSMo 137.1050, so ask your county to point to the rule they are applying.

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.1

Missouri Senior Property Tax Relief at a Glance

How to File

For the Circuit Breaker, Missouri offers two filing paths depending on whether you file a state income-tax return.1 (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.1

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.

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: $30,000 single or $34,000 married filing combined for homeowners who owned and occupied their home the entire year; $27,200 single or $29,200 married filing combined for renters and part-year owners.1
• 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 missed it, you may still file up to three years from the due date.1
• 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

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.