Senior Citizen Property Tax Freeze (SB 190)

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: an approved eligible application is received in the Miller County Collector's office in 2024, and 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 be age 62 by the 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 the annual tax statement on the primary residence.

When and how do I apply - and do I have to apply every year?

Applications are accepted January 1st through June 30th in the Miller County Collector's Office. This program is voluntary. Initially you will submit an application establishing a "base year or initial credit year", with supporting documentation for proof of identity, age, and residency. For most applicants a Missouri driver's license provides all three; the application lists other forms of documentation if a driver's license will not apply to you.

Yes - a new application must be completed and returned to the Miller County Collector's office each year to remain eligible. If the documentation provided continues to be valid, we will not ask for updated documentation.

It is helpful to provide the Book and Page number of the recorded Miller County deed, but if that information is not available we can obtain it in the office. Only one person needs to apply, if they meet all the qualifications.

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

What if the property is titled in a trust?

Miller County accepts either Revocable or Living Trust agreements and will need copies of the pages listing these four items (sometimes on one page, sometimes separate):
- The name of the trust
- That the trust is either Revocable or Living
- The names of the trustees
- The names of the successor trustees

Will my tax always stay frozen at the initial base year?

Not necessarily. Certain circumstances can remove you from the program - among other reasons, changes to your home that change its assessed value. Please contact the Miller County Collector or Assessor office to discuss your case.

Applicants MUST APPLY ANNUALLY. If an annual application is not received by the due date, you may apply the following year, but the "base year" will start over with the year prior to the new application.

Can there be more than one residence on the parcel?

No - only one residence or dwelling can be assessed on the parcel the Tax Credit Freeze applies to. If multiple structures serve as a residence or dwelling, please contact the Miller County Collector's office to discuss your options for the following year.

My taxes are paid through my mortgage escrow - how does the credit apply?

When the escrow company requests the annual tax information for parcels they service, the Tax Credit Freeze is included in the amount due. As always, it is the taxpayer's responsibility to make sure taxes are paid timely by the escrow company. If 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 if I sell my home and move to another home in Miller County?

The freeze is based on the primary residence named on the application. It does not transfer to another home or to the new property owner. If you still meet the criteria, complete the application process for your new primary residence.

Questions? Ask us for details

Are you 62 years of age or older? You may be eligible for a tax freeze on your primary residence tax liability - please ask us for details.

Miller County Collector, Jody Vance
PO Box 217, 2001 Hwy 52
Tuscumbia, MO 65082
Phone: 573-369-1925
Email: collector@millercountymo.gov