MO HB2944

Missouri residents age 62 and older who own and occupy their primary residence may receive a property tax credit equal to the difference between their current tax liability and their liability in their initial credit year, effectively freezing their property taxes

Counties may authorize the credit either by adopting an ordinance or through a voter referendum requiring signatures from at least 5% of registered voters from the last gubernatorial election

Eligible taxpayers are no longer required to reapply annually; once qualified, the credit continues automatically until the taxpayer relocates or dies, with notification required within 90 days of either event

The Department of Health and Senior Services must establish a secure electronic portal (subject to appropriation) for counties to verify whether applicants are deceased, or alternatively provide annual death reports to counties by July 30 each year

Property tax payments mailed via USPS and postmarked by January 5 are deemed timely; counties may extend payment deadlines up to 30 days if technical or administrative difficulties delay tax statement mailings