Miller County Senior Tax Credit Freeze

What is the Real Estate Tax Credit Freeze Program?

It is a program designed to "Freeze" the Primary Residence Residential assessed portion of your Real Estate Tax Bill at the dollar amount that was paid the year prior, otherwise known as a base year, of your eligible application. An example of this is the following: an approved eligible application is received in the Miller County Collector's office in 2024, the Residential portion of your Real Estate Tax Statement is "Frozen" at the amount paid on the 2023 tax statement.

What are the Initial Qualifications?

• Must obtain age 62 by date of application.
• Must live in Miller County as your primary residence at least 180 days of the year. This must be your only primary residence, even if multiple residences are owned in Missouri or other locations.
• Must be an owner of the real property being applied for.
• Must be responsible for annual tax statement on primary residence.

What are the application dates, what additional information is required to apply for the Tax Credit Freeze program, and do I have to apply annually?

Applications are accepted January 1st - June 30th in the Miller County Collector's Office. This program is voluntary. Initially you will need to submit an application establishing a "base year or initial credit year". With that initial application you will provide supporting documentation for proof of Identity, Age and Residency. For most applicants a Missouri Driver's license will provide all three requirements; the application lists other forms of documentation if a Driver's License will not apply to you.

Yes, a new application will need to be completed and returned to the Miller County Collector's office each year to continue to be eligible for the Tax Credit Freeze Program. If the documentation provided continues to be valid, we will not ask for updated documentation.

It would be helpful if you could provide the Book and Page number to the Recorded Miller County Deed, but if this information is not available, we do have the ability to obtain this information in the office.

Only one person needs to apply, if they meet all the qualifications.

What is required if the property is titled in a Trust?

Miller County accepts either Revocable or Living Trust Agreements and will need copies of pages listing these four requirements. Some instances have these requirements on one page, other times they may be listed on separate pages.

• Copy of page listing Name of Trust
• Copy of page listing the trust is either Revocable or Living
• Copy of page listing Name of Trustees
• Copy of page listing Name of Successor Trustees

Will the amount of my tax statement always be "Frozen" at the initial "base year"?

Not necessarily. There may be circumstances that will remove you from the program. Among other reasons, in certain circumstances, if you make changes to your home that would make a change to the assessed value, please contact the Miller Collector or Assessor office to discuss your case.

Applicants MUST APPLY ANNUALLY. If an annual application is not received in a particular year by the due date, that applicant may apply the following year, but the "base year" will not be the same as before and will begin again with the year prior to the new application.

Can there be more than one residence or dwelling on the Primary Residence Real Estate Parcel?

No, only one residence or dwelling can be assessed on the parcel the Tax Credit Freeze is being applied for. If there are multiple structures that serve as a residence or dwelling, please contact the Miller County Collector's office to discuss your options to be eligible to apply for the program the following year.

How do I apply for this Tax Credit Freeze?

Contact the Miller County Collector's office and we will provide you with the application by mail, email or in office.

My real estate taxes are paid through my Mortgage escrow company, how will this credit be applied?

When the Escrow company requests the annual tax information for parcels they service, this Tax Credit Freeze information will be included in the amount due. As always, it is the taxpayer's responsibility to make sure the taxes are paid timely by their escrow company. In the case that a parcel had to be divided into multiple tax statements to be eligible for this program, it is the taxpayer's responsibility to let the escrow company know there may be multiple statements, instead of one.

What happens if I sell my home for which I receive eligible Tax Credit Freeze for and move into another home in Miller County?

The eligible Tax Credit Freeze is based on the primary residence as indicated on the application. The freeze will not be transferred to another home or to the new property owner. If you meet the criteria for an eligible taxpayer, you will need to complete the application process for the new primary residence.