No applications will be accepted before July 1, 2024

A real estate property tax credit program is now available to certain eligible Boone County residents. Eligible taxpayers must apply annually for a tax credit on their primary residence.

The Boone County Senior Real Estate Tax Relief Program was established in response to enabling legislation from the Missouri General Assembly and voter approval of Boone County Proposition 1 on April 3, 2024. Boone County's program is authorized under Commission Order 256-2024.

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

Is sixty-two (62) years of age or older before January 1 of the initial credit 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.

Eligible taxpayers who apply for and qualify for the Boone County Senior Real Estate Tax Relief Program 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.

For eligible taxpayers as of January 1, 2024, the credit will be calculated by using 2024 as the base tax year. Any eligible credit amount would be applied to the 2025 real estate tax statement.

The application process will begin July 1, 2024. The application due date for tax year 2024 to be the base year is October 1, 2024.

Applications can be accessed online by downloading our printable application or in person at the Boone County Collector's office. All applications, including renewals, 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.

Questions regarding the program may be emailed to BooneTaxCredit@boonecountymo.org or sent via our Tax Relief Contact Form. We anticipate many inquiries regarding the program. 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 Senior Real Estate Tax Relief Program FAQs for more information.