The Boone County Commission is considering an amendment to the county's senior real estate tax program policy that would remove the requirement for annual renewal.
The original policy, adopted in May 2024, required program participants to submit annual renewal to continue program enrollment.
If the new amendment passes, applicants who maintain eligibility will automatically be enrolled for subsequent tax bill years beginning with 2026, according to a news release from the commission.
"It removes a barrier for seniors, having to complete a form, mail it back in," Boone County Presiding Commissioner Kip Kendrick said. "It removes a heavy processing burden for the Collector's Office, as well, so we feel that this process improvement is a win-win for seniors, also for Boone County employees."
Staff from the Boone County Collector's Office will use an exception reporting program to determine continued eligibility, according to the news release.
An eligible taxpayer is a Boone County resident who is:
- 62 years old or older before Jan. 1 of the initial credit year;
- An owner of record of a homestead or has a legal or equitable interest in such property as evidenced by a written instrument;
- Liable for a payment of real property taxes on such homestead.
To maintain eligibility, program participants must continue to reside in the home claimed as their primary residence at the time they were initially enrolled in and approved for the program.
If the program participant moves or purchases another home as their primary residence, they can complete an application for this new primary residence during the annual application period.
Program participants receive a credit equal to the difference between their real property tax liability in the current year and the property tax liability from the year they became eligible.
The amendment is set for a first reading Thursday at the Boone County Commission meeting. It will receive a second reading on March 10, and the commission will voted on the measure.
Kendrick said he is confident it will be approved at that meeting.
If the amendment is approved, the county collector will send out letters informing program users they will not be required to submit renewal forms this year, Kendrick said.
"It's kind of a hassle to go down each year and then remember it," said Millard Thomas, who is enrolled in the property tax credit program. "I actually go down to the assessor's office and do it personally instead of doing it by mail or online, so it's a little bit of a hassle."
Other Missouri counties including Greene County and Jefferson County have added similar amendments to remove requirements for annual renewal in the senior real estate tax relief program policy.
