Greene County Revises Senior Property Tax Credit Program

Seniors age 62 and older can apply for a property tax freeze on their primary residence in Greene County.

On July 25, the Greene County Commission approved an ordinance to align the county’s program with state law and simplify the application process for seniors. The measure was prompted by the passage of Senate Bill 756, which was previously signed into law by Gov. Mike Parson in July 2024.

The bill clears up confusion surrounding an earlier law, Missouri Senate Bill 190, which allowed counties to offer property tax credits to seniors. However, the bill’s language did not clarify who qualifies as a “senior citizen,” among other concerns.

Under the Greene County Commission’s revisions, and authorized in Senate Bill 756, anyone 62 or older can now apply to have the tax rate on their primary residence frozen. The previous law was broadly interpreted as applying only to seniors who were eligible for Social Security.

How and when the tax deduction is applied

The tax credit, which is applied to property tax accounts rather than being paid directly to qualifying seniors, is determined by the difference between the tax liability on a senior’s primary residence in a given year and the tax rate in the year the claim was first filed. Tax liability may increase if capital improvements are made to a property, or if the property is annexed into a new taxing district.

The base year is not based on when someone turns 62, but on when they first file for the tax credit. Therefore, seniors who file for the freeze in 2024 will not see the tax credit until 2025. In Missouri, real estate is reappraised every odd-numbered year.

The deadline to claim the tax credit in 2024 is Sept. 30, but it can be moved to June 30 in subsequent years to give county tax authorities more time to process claims. However, individuals who turn 62 after Sept. 30 but before the end of the year are also eligible to file.

“This year, the tax deduction is zero,” said Allen Icet, Greene County tax assessor. “There’s nothing complicated about putting zero on a statement. But next year, it’s going to be a little more complicated, because now we’re actually doing the math.”

Additional changes to tax credit law possible

To continue receiving the tax benefits, seniors must verify annually that they still own the property and that no material improvements have been made to the property.

The new application also allowed for two signatures, so that married couples could sign the application together. This meant that the base year did not have to be reset if the original applicant died and his or her partner had never previously applied for tax credit.

“There have been some changes to the application where we’ve thought about those kinds of things so that we don’t have unintended consequences, like a surviving spouse who never filed, 10 years later, now paying $1,000 in property taxes again,” Icet said. “I’m sure there will be other things that will happen and as we go forward, even with the new form, we’ll tweak it a little bit to try to cover as much of the waterfront as possible.”

The tax credit application is available in person at the Greene County Historic Courthouse and on the Greene County Clerk’s website. Applications may be submitted in person, by mail to the Greene County Clerk’s Office, 940 N. Boonville, Room 110, or by email to [email protected]. Applicants must also provide proof of identity, proof of ownership, and a copy of the most recent paid property tax receipt for the property.

Jack McGee

Jack McGee is the government affairs reporter for the Springfield Daily Citizen. He previously covered politics and business for the Daily Citizen. He is a graduate of MSU with a Bachelor of Science degree in journalism and a minor in political science. Reach him at [email protected] or (417) 837-3663. More from Jack McGee