MO HB3078

Creates the "Missouri Disabled Veteran Homestead Tax Credit Act" allowing counties to grant property tax credits to veterans with 100% permanent and total service-connected disability ratings from the VA, effective January 1, 2027

Qualified residences must have a market value not exceeding $500,000, be used as the veteran's primary residence, and not be used for commercial purposes

Counties may opt in by majority vote of the governing body and set the credit percentage up to 100% of property taxes owed, excluding the state blind pension fund levy

Tax credit transfers to the veteran's surviving spouse as long as they maintain ownership, reside in the home, and do not remarry

Credits are non-refundable, non-transferable, and cannot be combined with other property tax relief programs under Chapter 135 or Chapter 137