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Senior Real Estate Tax Relief Program

If an eligible taxpayer has submitted an approved application, then the prior tax year that the application was approved would be designated as your base year. Any eligible credit amount would be applied to that approved current year’s real estate tax statement. Keep in mind that these are credits that will be applied to your tax statement, not refunds of taxes paid.  The tax credits are not retroactive. The year your application is approved determines when tax credits will be applied.

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 (with exception to constitutional taxes, annexations or new construction) and the property tax liability on the said Homestead in the year that the taxpayer became an Eligible Taxpayer.

No. Eligible Taxpayers shall only claim one (1) primary residence statewide as their Homestead.  Eligible taxpayers cannot claim credits on rental properties.  If you own a duplex or a parcel of land with multiple structures that serve as dwelling units, you can only claim a credit on that portion that serves as your primary residence.

Applications can be accessed in person at the Scott County Collector's Office. All applications must be signed in the presence of a notary public. Completed applications along with required supporting documents are to be submitted to the Collector's office before the annual due date. The deadline for those Eligible Taxpayers applying for Initial Credit Year 2025 will end June 20th, 2025. Individuals that missed the deadline will have the opportunity to apply the following year.  The deadline for all subsequent years will be June 20th of each year.

Yes. The deadline for all subsequent years will be June 20th of each year. The Collector's office intends to mail renewal notices that must be completed and returned in order to continue in the program. Failure to complete the annual renewal process by the deadline will result in termination of the program, and eligible taxpayers will need to submit a new application establishing a new base year for the program.

No. The tax relief program does not freeze your real estate taxes or the assessed value of your home.  Countywide reassessments will continue to happen every odd-numbered year.  Your real estate tax liability may increase incrementally based upon changes in certain taxes which are exempt from the program, 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.

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.

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 meet the criteria for an eligible taxpayer, you will need to complete the application process for the new homestead.

Yes. The program is voluntary. You will need to submit an initial base year application along with supporting documentation to the Collector's office. Eligible taxpayers will need to submit a renewal application for subsequent tax years to continue receiving eligible credits.  All applications must be signed in the presence of a notary public.  Notary services are available at most banks/credit unions, local libraries and at the Government Center, when available.

  • A resident of Scott County, Missouri who is sixty-two (62) years of age or older before January 1 of the Initial Credit Year;
  • Is an owner of record of a Homestead or has legal or equitable interest in such property as evidenced by a written instrument; and is
  • Liable for payment of real property taxes on said Homestead.

A Homestead is the real estate property occupied by an Eligible Taxpayer as their primary residence and up to 2.5 (two and one half) acres.  Homestead properties with more than 2.5 acres are eligible; however, the eligible credit will be based on the residence and up to 2.5 acres of land.  Mobile homes that are assessed as personal property (homes not permanently attached to a parcel of land) are not considered real estate property for purposes of the homestead definition.

The Initial Credit Year is the year that the Eligible Taxpayer’s application has been approved. This shall be no earlier than January 1, 2025.

The Collector's office intends to notify applicants by mail that their application has been approved or denied. Completed applications will be reviewed by the Collector's office and then approved by the Scott County Commission. 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 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.

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

  • A copy of the applicant's driver's license
  • A copy of the applicant's voter registration card
  • A copy of a Missouri state issued ID (such as a nondriver ID)

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

  • A copy of the applicant's driver's license
  • A copy of the applicant's birth certificate
  • A copy of the applicant's passport

Proof of Ownership (include one of the following)

  • The vesting deed book and page number as recorded in the Scott County Recorder of Deeds Office
  • A copy of the deed identifying the applicant as owner of the property
  • A copy of the deed and a written instrument showing the applicant has a legal or equitable interest in the property (trust agreement, operating agreement, etc.)

Any tax credit will be noted on the annual real estate tax statement sent by the Scott 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.

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 that does not meet the definition of an eligible taxpayer.

Application for Scott County Senior Real Estate Property Tax Relief