Real Property Tax Credit for Seniors

The Jefferson County Real Property Tax Credit for Seniors was established in response to enabling legislation from the Missouri General Assembly and enacted on February 15, 2024, by Jefferson County under Ordinance #24-0132.

MANDATORY ANNUAL RENEWAL IS NO LONGER REQUIRED.

Accounts will be reviewed yearly for eligibility.  The three factors that could affect the status of the credit would be if the applicant is deceased, has moved, or owes delinquent taxes.  

NEW APPLICANTS

The Tax Credit for Seniors application will be available between March 1st - June 30th for new applicants. 

 An eligible taxpayer is defined as a Jefferson County, Missouri resident who:

• Is sixty-two (62) years of age or older by January 1 of the initial base tax year; and
• Is an owner of record of a homestead or has a legal or equitable interest in such property as evidenced by a written instrument; and
• Is liable for the payment of real property taxes on such homestead; and
• Is not delinquent on Jefferson County Real Estate Taxes.

Eligible taxpayers who apply for and qualify for the Jefferson County Real Property Tax Credit for Seniors will receive a credit equal to the difference between an eligible taxpayer's real property tax liability on such taxpayer's homestead for a given tax year, and the real property tax liability on such homestead in the year that the taxpayer became an eligible taxpayer.

 We appreciate your patience as we work to answer your questions in an effective and efficient manner. Most questions can be answered by referring to the Real Property Tax Credit for Seniors FAQs.