Missouri does not currently have a statewide homestead exemption that automatically caps assessment growth for every owner-occupied home. What the state offers instead, in section 137.1050, RSMo, is a county-optional credit for eligible taxpayers age 62 or older. The credit, if the county adopts it, can offset later increases in the real property tax on that homestead.

The older Homestead Preservation Act in section 137.106 was repealed in 2018. Do not rely on that former program.

How does the section 137.1050 credit work?

The current statute, effective August 28, 2025 as amended, defines an eligible taxpayer as a Missouri resident who is 62 or older, is an owner of record of a homestead or has a legal or equitable interest shown by a written instrument, and is liable for the real property taxes on that homestead. "Homestead" means real property the eligible taxpayer actually occupies as the primary residence. A taxpayer may not claim more than one primary residence.

The "eligible credit amount" is the difference between the real property tax liability on the homestead for a given year and the liability in the taxpayer's "initial credit year." In other words, once the credit is in place and you qualify, later increases in the tax on that homestead can be credited, so you are not paying more than the initial-year tax on that home, with the exceptions the statute describes.

Initial credit year is, for a taxpayer who already met the eligibility tests before the year the county authorizes the credit, the year the credit is authorized. For everyone else, it is the year the taxpayer first meets all of the eligibility tests. If in a later year the tax liability is lower than it was in the initial credit year, that later year becomes the new initial credit year going forward. That reset does not apply if the tax is lower solely because of a levy reduction made under section 321.554, RSMo.

The credit is not self-executing statewide. A county authorized to impose a property tax may grant it only if the county adopts an ordinance, or if a petition signed by at least five percent of the registered voters of the county who voted in the last gubernatorial election leads to a referendum and a majority votes in favor. The statutory ballot language asks whether the county shall exempt senior citizens aged 62 and older from increases in the property tax liability due on their primary residence.

If the county grants the credit, it applies the credit when calculating the tax bill. The amount must be noted on the statement of tax due. The county may adopt reasonable procedures, but it may not adopt a procedure that narrows the statute's definitions of eligible credit amount or eligible taxpayer.

If you add new construction and improvements, the initial-credit-year liability is increased to reflect the tax attributable to that new work. If the homestead is annexed into a taxing jurisdiction you did not owe in the initial credit year, the initial-year liability is increased to reflect the tax owed to that annexing jurisdiction.

This credit is separate from the Department of Revenue's Property Tax Credit (the circuit breaker) for certain seniors and 100 percent disabled individuals, which is claimed on a state form and is based on income and taxes or rent paid. You may need to look at both, and at whether your county has actually adopted section 137.1050.

How do you find out if your county offers it?

Ask the county collector, clerk, or assessor whether the county has adopted the senior homestead credit, who is already on the roll, and what, if anything, you must file. Do not assume every county has passed an ordinance or referendum. The statute requires a county that grants the credit to notify each political subdivision of the total credit amount by November 30 each year, which is an administrative duty, not your application form.

If you are buying a home and are 62 or older, or will be soon, ask whether the county has this credit and how a change of ownership affects the initial credit year. The next owner's initial year will be determined under the statute when that owner first qualifies, not automatically by the seller's base year.

If you believe a credit was calculated incorrectly, start with the county office that issued the bill. Assessment value disputes still follow the Board of Equalization and State Tax Commission path. The 137.1050 credit is about the tax increase relative to a base year, not a substitute for a valuation appeal.

FAQ

Is there a statewide homestead cap for every Missouri homeowner?

No. Section 137.106 was repealed in 2018. The current statewide framework in section 137.1050 is a credit a county may adopt for eligible taxpayers 62 or older.

Who is an eligible taxpayer under section 137.1050?

A Missouri resident who is 62 or older, is an owner of record or has a documented legal or equitable interest, is liable for the real property taxes, and occupies the property as a primary residence.

What does the credit equal?

The eligible credit amount is the difference between the current year's real property tax on the homestead and the tax in the taxpayer's initial credit year, with adjustments the statute describes for later decreases, new construction, and annexation.

Does every county offer this credit?

No. A county must authorize it by ordinance or by a voter-approved referendum after a qualifying petition.

If you are 62 or older, or you are buying a home in a county that may have this credit, talk with a licensed local agent and the county collector about whether the credit is in effect and how a purchase would affect the base year.

Sources: Revised Statutes of Missouri, section 137.1050; Revised Statutes of Missouri, section 137.106; Missouri Department of Revenue, Property Tax Credit.

Missouri does not charge a state real estate transfer tax on a typical home sale. What you pay to put the deed on the public record is a recording fee collected by the county recorder of deeds, made up of amounts set in state law and any other fee the recorder is authorized to collect.

Confirm the exact total with the recorder in the county where the property is located before closing.

What does state law charge to record a deed?

Section 59.310, RSMo, lists the recorder's fees for services. For recording every deed or instrument, except plats and surveys, the statute allows five dollars for the first page and three dollars for each page thereafter. Other lines in the same section cover copies, certificates, plats, and a document that releases or assigns more than one item. A document that does not meet the section's format rules may still be recorded, from January 1, 2002 onward, for an additional fee of twenty-five dollars, which goes to the recorder's fund described in section 59.319.

Section 59.310 also sets first-page content and margin rules, including a top margin of at least three inches, minimum side and bottom margins, and space for the title, date, grantors (with marital status), grantees, statutory addresses, legal description, and any required book-and-page references. If the recorder rejects a document, it must be returned with an explanation.

On top of those page fees, section 59.319, whose current text is effective August 28, 2026, requires a user fee of six dollars, over and above any other fees required by law, as a condition of recording any instrument. Three dollars of that fee is retained by the recorder for record storage and preservation. The rest is forwarded to the state. An additional fee of three dollars is charged and collected for recording the instruments specified in subdivisions (1) and (2) of subsection 1 of section 59.330, and that amount is forwarded for the Missouri housing trust fund.

Added together, the statewide statutory pieces that often apply to a deed are the $5 first-page fee, $3 for each additional page, the $6 user fee, and, when section 59.330 makes it applicable, the extra $3 housing trust fee. Counties may also collect other authorized charges. That is why a recorder's posted total can be higher than the section 59.310 page fees alone, and why you should not treat an unofficial "average closing tax" as Missouri law. There is no statewide percentage transfer tax in these sections.

The $25 nonstandard-format fee is avoidable if the deed is prepared to the statute's type size, paper, margin, and first-page rules. Settlement teams usually handle formatting, but a buyer or seller who is reviewing a draft can ask whether the document meets section 59.310.

These recording charges are separate from title insurance premiums, lender fees, inspection costs, and any city or county charges that are not deed-recording fees. They are also separate from property taxes prorated at closing. Ask your closing statement to show recording fees as their own lines.

Who pays the recording fee?

State law sets the amounts the recorder collects. It does not, in the sections above, assign those fees to the buyer or the seller as a statewide rule. Local custom and the contract control who pays. In many Missouri transactions the buyer pays to record the deed and the lender's security instrument, but you should read your contract and the closing disclosure rather than assume a custom will be followed.

If you are comparing Missouri with a state that charges a transfer tax as a percentage of the price, do not convert these flat recording fees into a percentage and call it a transfer tax. They are fees to record instruments, including a contribution to the Missouri housing trust fund when that $3 fee applies.

The housing trust fund fee in section 59.319 is a flat dollar amount on specified instruments, not a percentage of the sale price. The rest of the user fee is split, under the statute, between the recorder's own preservation fund, the Missouri Land Survey Fund, and an account used by the secretary of state for local records preservation. Those purposes explain why the fee exists; they do not change what you owe at the recorder's window. Ask the closing company to use the county's current fee sheet, including any local add-on the recorder is authorized to collect, when it prepares the estimated closing statement.

FAQ

Does Missouri have a state real estate transfer tax?

The recording statutes provide for recording fees, including a user fee and a housing trust fund fee, not a statewide percentage transfer tax on the sale price.

What is the statutory per-page recording fee for a deed?

Section 59.310 allows five dollars for the first page and three dollars for each page thereafter, except for plats and surveys.

What extra state fees apply under section 59.319?

The current statute, effective August 28, 2026, requires a $6 user fee on instruments and an additional $3 fee for specified instruments, with that $3 directed to the Missouri housing trust fund.

Who decides whether the buyer or the seller pays the recording fee?

The contract and local custom allocate the fee. Confirm the amount with the county recorder and the allocation with your closing statement.

If you are budgeting for a Missouri closing, talk with a licensed local agent and the closing company about recording fees, title charges, and any local costs that sit outside the statewide fee statutes.

Sources: Revised Statutes of Missouri, section 59.310; Revised Statutes of Missouri, section 59.319.

Missouri real property is assessed as of January 1. If you disagree with the value, the formal path is an informal talk with the assessor, a written appeal to the county Board of Equalization before the second Monday in July, and, if needed, a Complaint for Review of Assessment with the State Tax Commission (STC).

The Commission cannot extend its statutory deadline.

What is the first formal deadline?

Section 137.385, RSMo, says any person aggrieved by the assessment of the property may appeal to the county board of equalization. The appeal must be in writing, on forms furnished by the county clerk, and lodged with the county clerk as secretary of the board before the second Monday in July. The board may, in its discretion, extend the time for filing. Because that date moves each year, confirm the current year's deadline and any local filing instructions with the county clerk.

The State Tax Commission's property reassessment pamphlet describes the same calendar. Assessors complete real and personal assessment rolls by July 1. Local boards meet in July. The pamphlet encourages an informal contact with the assessor's office as soon as you receive the notice, so you can ask how the value was set. Many disputes end there.

You are appealing the assessed value, not the tax rate itself. The pamphlet explains that Missouri real property is assessed at different percentages of value by classification: residential property at 19 percent of value, agricultural property at 12 percent, and commercial property at 32 percent. Evidence that helps is recent comparable sales, a current appraisal, photographs, or proof of a condition the assessor may not have seen. Saying only that the tax bill is too high, the pamphlet notes, is not relevant testimony.

How do you appeal to the State Tax Commission?

An appeal must generally go to the Board of Equalization before the STC has jurisdiction, with limited exceptions, including some late-year purchases. Section 138.430, RSMo, gives every owner of real or tangible personal property the right to appeal from the local board to the STC concerning the assessment, the correct valuation, the method or formula used, or a discriminatory assessment. A person aggrieved by the Commission's decision may seek review as provided in Chapter 536, RSMo.

The STC's official "File An Appeal" page states that the Complaint for Review of Assessment, with supporting documentation, must be filed on or before September 30 of the year of assessment or within 30 days of the Board of Equalization's decision, whichever is later. Filing online is preferred. You must upload the Board's decision letter as a PDF when you file, and you must enter the parcel or locator number. Do not upload appraisals or photographs at that first filing step; the Commission will give evidence instructions later. Evidence you showed the Board does not transfer automatically.

If the filing is accepted, you will receive an email with an appeal number. If you do not receive that email, the Commission says the appeal did not process and you must wait 24 hours before trying again. You may also email a completed form to Legal@stc.mo.gov, or mail it to State Tax Commission of Missouri, P.O. Box 146, Jefferson City, MO 65102-0146. Complaints sent by registered, certified, or first-class mail are deemed filed as of the postmark. Metered mail is deemed filed as of the post office cancellation date, or otherwise when the Commission receives it.

A natural person who owns a home may appear without an attorney. Property owned by a corporation, partnership, limited liability company, trust, association, or estate must be represented by an attorney, with no exceptions, according to the STC.

For personal property, and for real estate acquired after 30 days before the second Monday in July, the Complaint is due on or before December 31 of the year of assessment or within 30 days after a county official mailed a tax statement or first communicated the assessment or tax amount, whichever is later. If you bought the property too late to appeal to the Board, the STC asks for proof of purchase and tells you to confirm the Board's deadline with the county clerk.

Questions can go to the Commission at 573-751-1715. Educational materials are at stc.mo.gov/resources.

Property tax bills are generally due on or before December 31 and become delinquent after that date, according to the same STC pamphlet. An appeal does not, by itself, mean you can ignore a bill. Ask the collector how disputed amounts are paid or impounded while an STC appeal is pending, a process the Commission also describes in its notices to collectors.

FAQ

When is a Board of Equalization appeal due?

Section 137.385 requires a written appeal to be lodged with the county clerk before the second Monday in July, unless the board extends the time.

When is a State Tax Commission appeal due?

The STC and section 138.430 require filing by September 30 of the assessment year or within 30 days after the Board's final decision, whichever is later.

Do I need an attorney at the State Tax Commission?

A natural person appealing a personally owned home may proceed without an attorney. The STC states that a legal entity, trust, association, or estate must have an attorney.

What assessment percentage applies to a residence?

The STC reassessment pamphlet states that residential real property is assessed at 19 percent of value.

If a new assessment notice has arrived, talk with a licensed local agent and the assessor's office early, then follow the Board and Commission deadlines if you still disagree with the value.

Sources: Revised Statutes of Missouri, section 137.385; Revised Statutes of Missouri, section 138.430; Missouri State Tax Commission, File An Appeal; Missouri State Tax Commission, Property Reassessment pamphlet.

The Missouri Property Tax Credit Claim, also called the circuit breaker, can repay a portion of the real estate taxes or rent paid by certain senior citizens and 100 percent disabled individuals. It is not automatic, and it is separate from any county senior homestead credit that a county may adopt under section 137.1050, RSMo.

The Department of Revenue (DOR) states that the credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home. The actual amount depends on the tax or rent paid and on total household income, including taxable and nontaxable amounts.

Who can qualify, and what are the income limits?

Eligibility is set out on DOR's Property Tax Credit page and on the official Property Tax Credit Qualification Chart. The 2025 chart, the current official chart reviewed for this article, asks these income questions:

• Renters and part-year owners: is total household income $27,200 or less if single, or $29,200 or less if married filing combined?
• Owners who owned and occupied the home the entire year: is total household income $30,000 or less if single, or $34,000 or less if married filing combined?

If you are a 100 percent service-connected disabled veteran, the chart says not to include VA payments in that income test. Use the chart and Form MO-PTC or MO-PTS instructions for the tax year you are filing. Limits and forms can change, so rely on the current year's documents at dor.mo.gov/forms rather than an old chart.

The 2025 qualification diagram also asks whether you paid real estate taxes or rent on the home you occupied. Renters who rent from a facility that does not pay property taxes are not eligible. You must be able to state that you do not employ illegal or unauthorized aliens. You then qualify under one of the listed boxes, which for 2025 include:

• You or your spouse were 65 or older as of December 31, 2025, and a Missouri resident the entire calendar year (Box A)
• You or your spouse are 100 percent disabled as a result of military service (Box B)
• You or your spouse are 100 percent disabled (Box C)
• You were 60 or older as of December 31, 2025, and receiving surviving spouse Social Security benefits (Box D)

If you need to file a Form MO-1040 income tax return, DOR says you must use Form MO-PTS and attach it to that return. Do not use Form MO-PTC if you need to file an income tax return. MO-PTC is the stand-alone claim when you are not filing MO-1040.

Household income, as described in DOR materials, starts from Missouri adjusted income and is increased for items such as Social Security and railroad retirement, veteran payments and benefits (unless the claimant or spouse is 100 percent disabled as a result of military service), pensions and annuities, public assistance and unemployment, SSI, TANF, child support, wages, dividends, interest, and rental income. Follow the official instructions for the year you file, including any filing deduction on the form for married combined filers.

How do you claim the credit?

Use the current Form MO-PTC or MO-PTS and the matching instructions and claim chart. The credit is based on a chart of income and tax or rent paid; it is not automatically the $1,100 or $750 maximum. Attach the documentation the form lists for your qualification box. DOR says that if required documents are missing, the claim may be delayed or denied.

Questions can be emailed to PropertyTaxCredit@dor.mo.gov. Forms and charts are collected at dor.mo.gov/forms. This credit does not take the place of an assessment appeal, and it does not pay charges that are not real estate tax or qualifying rent as the form defines them.

If you are considering a home purchase and hope to use this credit, run the current income and ownership tests before you count on the maximum amount. A mid-year purchase can put you in the renter or part-year owner income column rather than the full-year owner column.

File the claim for the correct tax year and keep a copy of everything you mail or upload. If you also receive a county senior credit under section 137.1050, treat that as a local reduction on the bill and this DOR credit as a separate claim, with its own income tests and forms.

FAQ

How much is the Missouri Property Tax Credit?

DOR states that the credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home. The actual amount depends on taxes or rent paid and household income.

What income limits appear on the 2025 qualification chart?

For renters and part-year owners, $27,200 if single and $29,200 if married filing combined. For full-year owner-occupants, $30,000 if single and $34,000 if married filing combined. Confirm the current year at dor.mo.gov/forms.

Can a renter claim the credit if the facility does not pay property taxes?

No. DOR states that if you rent from a facility that does not pay property taxes, you are not eligible.

Which form do I use if I also file a Missouri income tax return?

DOR says that if you need to file Form MO-1040, you must use Form MO-PTS and attach it. Do not use Form MO-PTC in that situation.

If you want help judging whether this credit, a county senior freeze, or an assessment appeal is the better next step, talk with a licensed local agent and, for the claim itself, follow the current Department of Revenue instructions.

Sources: Missouri Department of Revenue, Property Tax Credit; Missouri Department of Revenue, Property Tax Credit Qualification Chart; Missouri Department of Revenue forms.

Missouri does not require a general residential property-condition disclosure form the way some states do. A handful of narrow statutes still require written disclosures, and a seller may not hide a known defect through fraud or deception. A professional inspection remains one of the buyer's best tools.

Federal lead-based paint rules also apply to most housing built before 1978.

What must a Missouri seller disclose in writing?

Section 442.606, RSMo, requires a written disclosure if the property is or was used as a site for methamphetamine production and the seller or transferor had knowledge of that production. The seller must disclose that knowledge whether or not anyone was convicted. The same section requires a written disclosure, when the seller knew or should have known of the convictions, if the premises were the residence of a person convicted of certain listed crimes, or were the storage site or laboratory for substances tied to those convictions. The listed offenses include creation of a controlled substance, certain methamphetamine-related paraphernalia and child-endangerment provisions, and other crimes related to methamphetamine.

Section 260.213, RSMo, addresses a different risk. No person may knowingly sell, convey, or transfer title to property that contains a permitted or unpermitted solid waste disposal site or demolition landfill without disclosing to the buyer, early in the negotiation process, the existence and location of the site. The seller must also notify the buyer that the buyer may be assuming liability to the state for remedial action at the site. The sale does not remove liability from a person responsible for illegal disposal, including the seller.

Those are affirmative statutory duties. They are not a full property-condition checklist. Industry forms used by many real estate licensees can still be useful because they prompt a broader set of questions, but they are not a substitute for the statutes and they are not, by themselves, a statewide legal mandate to complete a general disclosure form.

Section 442.600, RSMo, takes a different approach to so-called psychologically impacted property. The fact that a property is psychologically impacted, or is close to such a property, is not a material or substantial fact required to be disclosed. The statute defines that term to include a property in which an occupant is or was infected with HIV or diagnosed with AIDS, or with another disease determined by medical evidence to be highly unlikely to be transmitted through occupancy, and a property that was the site of a homicide or other felony, or of a suicide. It also says no cause of action may be brought against a real estate agent or broker for failing to disclose that the transferred property was psychologically impacted.

None of that allows a seller or agent to lie or to conceal a known physical defect. Missouri's Merchandising Practices Act, in Chapter 407, RSMo, prohibits deception, fraud, false promises, misrepresentation, unfair practices, and the concealment of a material fact in connection with the sale of merchandise, a term that includes real estate and services. Buyers who believe a seller hid a known problem should talk with a licensed local agent and, if needed, an attorney.

For housing built before 1978, federal law still requires lead-based paint disclosures, the federal pamphlet, and an opportunity to inspect. That federal duty is independent of Missouri's limited disclosure statutes.

Why is an inspection still important?

Because Missouri does not require a general condition form, the condition of the roof, the foundation, the sewer, the wiring, and the heating system may not arrive in a statewide statutory packet. A licensed inspector, and specialists for radon, septic systems, or pests when the property calls for them, can fill that gap. Build inspection and repair deadlines into the contract. A walk-through before closing can catch last-minute changes.

If a disclosure about a former methamphetamine lab or a landfill arrives, ask for any official reports and discuss cleanup and financing with your inspector, your lender, and a licensed local agent before you waive a contingency.

Build inspection, repair, and walk-through deadlines into the contract so you have time to act on what the inspector finds. A general "as-is" clause does not erase the statutory methamphetamine and landfill duties, and it does not give anyone a right to make a false statement. If the seller has already completed an industry disclosure form, read it, but still hire your own inspector.

FAQ

Does Missouri require a standard seller's property condition form?

No statewide statute requires a general residential property-condition disclosure form. Narrow written disclosures are required for known methamphetamine production and for a solid waste site or demolition landfill.

What must be disclosed about a former methamphetamine lab?

Section 442.606 requires a written disclosure if the seller had knowledge that methamphetamine was produced on the premises, and certain related conviction and storage-site facts when the seller knew or should have known of them.

Does a seller have to tell me about a death in the home?

Section 442.600 states that psychologically impacted facts, including that the property was the site of a homicide, other felony, or suicide, are not required to be disclosed, and it protects agents and brokers from a claim for failing to disclose those facts.

Should I still hire an inspector?

Yes. The limited statutory disclosures do not replace a professional inspection of the home's physical condition.

If you are buying or selling a Missouri home, talk with a licensed local agent about the required written disclosures, federal lead-paint rules, and an inspection schedule that fits the contract.

Sources: Revised Statutes of Missouri, section 442.606; Revised Statutes of Missouri, section 260.213; Revised Statutes of Missouri, section 442.600.