Missouri Property Tax Credit: Up to $1,100 for Owners and $750 for Renters, and Bigger Limits Coming

Missouri’s Property Tax Credit pays back part of the property tax or rent paid by older and disabled Missourians with lower incomes [1]. People often call it the circuit breaker . Renters can claim it as well as owners [1]. A separate, county-by-county program can freeze property taxes for homeowners 62 and older [5].

Who can claim

You can claim the credit if you, or your spouse, meet one of these tests and have income under the limit [3]:

• 65 or older by the end of the year, and a Missouri resident for the whole year,
• a veteran 100% disabled as a result of service,
• disabled, meaning unable to do any substantial gainful work because of a medical condition expected to last at least 12 months or to result in death,
• 60 or older and receiving surviving spouse Social Security benefits during the year.

Married couples who live together must claim together, reporting both incomes [3].

Income limits and maximum credit

The credit depends on how much property tax or rent you paid and your total household income, taxable and nontaxable [1]. For 2025 claims, the Department of Revenue lists these limits [2]:

Bigger limits starting with 2026

A 2025 change to state law raises the limits for calendar year 2026 and later, which means claims filed in 2027 [4]:

For those years, the credit is figured on up to $1,550 of property tax, or rent equivalent up to $1,055 [4]. Starting January 1, 2027, the limits are adjusted each year for inflation [4]. The Director of Revenue sets the exact credit table [4].

How to file

Which form you use depends on whether you have to file a Missouri income tax return [2]:

• If you file a Missouri return: file Form MO-1040 with the Property Tax Credit Schedule (MO-PTS) attached.
• If you don’t have to file a return: file the Property Tax Credit Claim (MO-PTC) on its own.

You can file online through myTax Missouri or one of the Department’s electronic filing options [1]. Depending on your situation, include [2]:

• your paid real estate tax receipt (owners),
• rent receipts, Form 5674 or a signed landlord statement (renters),
• Form MO-CRP,
• your 1099 and W-2 forms, if you have them.

Deadlines

The 2025 claim is due April 15, 2026 [2]. The Department says you can file up to three years from the original due date [2]. Questions go to the Department’s Property Tax Credit unit at PropertyTaxCredit@dor.mo.gov [1].

The county senior tax freeze

Missouri also lets each county freeze property taxes for older homeowners [5]. This is separate from the state credit.

• Who qualifies: Missouri residents 62 or older who own their primary home and are liable for its property tax [5].
• How it works: the county gives a credit equal to the increase in your tax bill over your bill in your first eligible year [5]. New construction or improvements can raise the base [5].
• Where it applies: only in counties that adopt it, either by ordinance or after a voter-petitioned referendum [5]. The credit shows on your tax bill from the county collector [5].

Ask your county collector or assessor whether your county has adopted the freeze, and what the application deadline is.