Greene County Commission adjusts, expands senior tax credit process

A previously passed state law enacting a property tax freeze for seniors created enough confusion that Missouri lawmakers passed additional legislation this year adjusting the process. The Greene County Commission on Thursday morning officially adopted its own revisions making the tax freeze available to more local residents.

This was the first year that Greene County seniors had the opportunity to apply for the tax relief, which comes in the form of an annual tax credit. After the legislature passed Senate Bill 190 in 2023, counties around the state were left to adopt a process and interpret how it should be applied on their own. Greene County was the first in the state to adopt a process for applying the credits, but due to the lack of clarity the county initially only applied it to those who qualified for Social Security, leaving out retirees in certain professions, such as some teachers, public servants and others.

The amount of tax credit to be received is the difference between a given year's property tax and the tax on the property from the year in which the owner became eligible. The tax credit can only be received on the applicant's primary residence and their name must be on the deed in order to take advantage of the freeze.

With counties pushing to get questions answered, the Missouri General Assembly passed Senate Bill 756 during this year's session and Gov. Mike Parson signed it July 9. The new bill and clarifications go into effect Aug. 28.

What has changed with Missouri's senior property tax benefit?

With the Greene County Commission officially ordering a new process under SB 756, the senior tax freeze is now available for all Greene County residents at least 62 years old, regardless of their Social Security eligibility. Greene County Collector Allen Icet said this makes the application and eligibility determination processes "much, much easier" for both those applying and county staff vetting applications.

Additionally, SB 756 clarified that any capital improvements to the home, such as a new deck, would be added on top of the frozen tax amount.

Icet told the commission that while this year's application deadline is Sept. 30, those who may turn 62 after the deadline can still apply to be eligible as the tax freeze is in regard to the whole year's assessment. The new state law also specified that the base year for the tax freeze is not 2024 for all applicants, but rather the year when the person applies and becomes eligible to receive the tax freeze.

When will I see my tax credit?

While this is the first year that the tax freeze is available, those applying for the credit this year will not see it taken off their real estate tax bill just yet. Icet said, instead, 2024 will be the base year which is "frozen" and then used in future year's tax bills as a credit, so seniors should not be surprised when they see "$0" as the SB 756 tax credit on this year's tax bill.

Each year, seniors will have to reapply for the tax credit, though it will be a much shorter process than the initial application. Icet said the reapplication will likely be in the form of a postcard or a shorter verification form to certify that the same owners own the property. A taxpayer cannot claim more than one primary residence.

In future years, Icet said, the application deadline will likely move up to June 30 to give staff more time to process tax credits and apply them to the bills.

More: Senior property tax credits available in Greene, Christian counties

Where can I apply for the senior tax credit?

The new application form will be available on the Greene County Clerk's website as well as in-person at the office. Presiding Commissioner Bob Dixon asked for the application to be posted on more pages across the county's websites. Applications from eligible Greene County taxpayers can be turned in in-person or mailed to the Greene County Clerk's Office at 940 N. Boonville Ave., Room 113. Completed and notarized applications and documentation can also be submitted electronically via email to [email protected].

Icet said the new form will include space for two signatures, so spouses who own the property together can both sign. He said this is to avoid the tax credit restarting in case one of the applying owners passes away. Both signees' names have to be on the deed.

To apply, copies of the following documents are required: proof of identity, proof of ownership and proof of liability for payment of taxes (copy of the most recent full year paid property tax receipt available on the Greene County Collector's website).

Madison McFarland, elections coordinator at the Greene County Clerk's Office, said the office has already received more than 3,800 applications and staff are working through reviewing and approving those now.

Marta Mieze covers local government at the News-Leader. Have feedback, tips or story ideas? Contact her at [email protected].

This article originally appeared on Springfield News-Leader: Greene County senior tax credit adjusted with new Missouri legislation