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Missouri Tax Credit Programs

You may qualify for one of these programs, but not both.

Missouri Property Tax Credit Program

You may qualify for a REFUND if you or your spouse meet one of the following qualifications:

            ●     Claimant or spouse must be 65 years of age or older on or before the last day of the     
                   calendar
year and a resident of Missouri for the entire year

           ●    
Claimant or spouse is a veteran of any branch of the armed forces of the United States,  
                   or this state and is 100 percent disabled as a result of such service;

           ●     Claimant or spouse is 100 percent disabled; or

           ●     Claimant has reached age 60 on or before the last day of the calendar year and is
                  receiving surviving spouse social security benefits.

AND your TOTAL HOUSEHOLD INCOME, including social security benefits follows these guidelines:

Tax Years 2008-2009

Certain individuals are eligible to claim up to $750 if they pay rent or $1,100 if they pay real estate tax on the home they own and occupy. If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.

Renters/Part Year Owners:
         ●     If single, your total household income must be $27,500 or less.
         ●     If married filing combined, your total household income must be $29,500 or less.


Owned and Occupied your home the entire year:
         ●    
If single, your total household income must be $30,000 or less.
         ●     If married filing combined, your total household income must be $34500 or less.

Tax Years 2006–2007
Certain individuals are eligible to claim up to $750 if they pay rent or pay real estate tax on the home they own and occupy.

        ●     Total household income must be $25,000 or less if filing single or $27,000 if married filing
               combined.
        ●     Note: A 2006 claim must be filed by April 15, 2010, or a refund will not be issued.

Filing early (before April) ensures a quicker refund!

Frequently asked questions and answers can also be found by visiting the DOR Web site: http://www.dor.mo.gov/tax/personal/faq/ptc.htm.

Homestead Preservation Act

** Important Notice **

The Homestead Preservation Credit Program (HPC) is set to expire on August 28, 2010. Appropriations were not allocated to fund the program during the recent 2010 legislative session. Therefore, there will not be a 2010 Homestead Preservation Credit for 2011.

Taxpayers who submitted a 2009 HPC application and were approved will receive a letter from the Department of Revenue in August 2010. This letter will explain the credit that will be reflected on your 2010 Boone County real estate tax bill that you will receive in mid-November.

Visit the Department of Revenue site for more information regarding the Homestead Preservation Credit Program.

The DOR provides answers to frequently asked questions on their Web site. Visit the Department of Revenue for more information regarding the Homestead Preservation Credit program

The Cass County Council on Aging is a good resource for seniors who need help with the tax credit forms or need additional help in understanding how it works. The Cass County office can be reached at the following address:

Cass County Council on Aging

2400 S Jefferson Pkwy
Harrisonville, MO 64701 (816) 884-4135