Frequently Asked Questions

Yes. The Real Property Tax Credit for Seniors was passed by the Jefferson County Council in February of 2024 as Ordinance #24-0132.  The program is voluntary and if you want to receive the credit YOU MUST APPLY. You will need to submit an initial base year application along with supporting documentation to the County Collector's office. Eligible taxpayers will need to submit a renewal application for subsequent tax years to continue receiving eligible credits. 

Applications can be accessed online by downloading our printable Real Property Tax Credit for Seniors application or in person at the Jefferson County Collector’s Office.  Completed applications along with required supporting documents are to be submitted to the Collector’s office before the annual due date.  Applications will be accepted March 1, 2025, through June 30, 2025, for taxpayers who were 62 years of age or older by January 1, 2024.  

For eligible taxpayers that submit an application in 2025 by June 30, 2025, any eligible credit amount would be applied to the 2025 real property tax statement. Keep in mind that these are credits that will be applied to your real property tax statement.  This is not a freeze on our real property tax assessment. 

A resident who:

   a. Resides in Jefferson County, Missouri and is sixty-two (62) years of age or older as of January 1, 2024; and

   b. Is an owner of record of a homestead in Jefferson County, Missouri or has a legal or equitable interest in such property as evidenced by a written instrument; and 

   c. Is liable for payment of real property taxes on said Homestead; and 

   d. Is not delinquent on the real property taxes.

The Eligible Credit Amount is the difference between the Eligible Taxpayer’s real property tax liability on the taxpayer’s homestead for a given tax year and the property tax liability on the said homestead in the year that the taxpayer became an Eligible Taxpayer.  Please note that because this is a credit and not an assessment freeze, the credit may fluctuate from year to year.   Additionally, certain portions of your real property tax bill are exempt from the credit by law.  See response to #11 of these FAQ.

A homestead is the real property occupied by an Eligible Taxpayer as their primary residence. 

You can only claim one (1) primary residence statewide as your homestead.

The Initial Credit Year is the year that a taxpayer became an Eligible Taxpayer.   In Jefferson County, the first Initial Credit Year is 2024.

Completed applications will be reviewed by County Collector office. Please be patient with us as we implement this new program. Please allow for up to 30 days for your application to be reviewed and notifications to be sent. If additional information is needed to process the application, the County Collector’s Office will first attempt to contact the applicant by the phone number provided. Incomplete applications that are not cured by the deadline, or applications received after the deadline to submit will be denied for that year. 

No.  There are 3 factors that will be reviewed yearly that could affect the status of the credit such as the applicant is deceased, has moved, or has delinquent tax due.  The Collector's office will do the research through available resources.  In the case that the applicant is deceased and the co-applicant is eligible, the co-applicant can be moved into the applicant position and continue to receive the credit.  

a. Proof of Residency showing the address of the homestead being claimed (include one of the following) 

1. A copy of a current utility bill; or 
2. A copy of the applicant’s bank/credit card statement etc.

 b. Proof of Age for the Applicant (include one of the following) 

1. A copy of the applicant’s driver’s license or Non-Driver License; 
2. A copy of the applicant’s birth certificate; or
3. A copy of the applicant’s passport or Passport Card

 c. Proof of Ownership 

1. A copy of the real property tax bill and/or receipt showing the address of the homestead and the name of the Eligible Taxpayer as being the one responsible for said taxes.  Additional documents may be requested by the Collector’s Office for circumstances requiring further verification.

No.  Your real property tax liability may increase incrementally based upon changes in certain taxes which are exempt from the credit, such as the State of Missouri Blind Pension Fund and voter-approved bond indebtedness levies. Your taxes may also increase due to any new construction or improvements that would cause an increase in valuation of the overall claimed homestead, or if your homestead is annexed into a taxing jurisdiction that was not included on your tax bill in the initial credit year. 

Any tax credit will be noted on the annual real estate tax statement sent by the Jefferson County Collector. You will be responsible for paying the remaining amount of taxes due on the statement. The tax bills are due upon receipt and the last day to pay without late charges is December 31 each year. 

The Collector’s Office will notify any escrow company that requests the annual tax information for parcels that they service. This tax information will include the amount of taxes due less any applied credit. As always, it is the taxpayer’s responsibility to make sure the taxes are paid timely by their escrow company. 

It is suggested that both individuals on the Deed fill out the application (Applicant & Co-Applicant) even if only one is 62.  Only one homeowner needs to meet the age requirement for the household to claim the tax credit. Please note that the tax credits cannot be transferred to another individual not on the application.

The eligible credit is based on the primary residence as indicated on the application. The tax credits do not transfer to another homestead or to the new property owner. If you move and meet the criteria for an Eligible Taxpayer, you will need to complete a new application establishing a new base year for the new homestead.

Yes, all taxes on a qualifying homestead must be current at the time of application to qualify for the program.