The spring and fall election seasons in 2024 have left some Missourians wondering exactly where their counties stand on adopting the senior property tax assessment freeze. A bill signed by Governor Mike Parson in 2023 gave counties the power to freeze rates for seniors eligible for Social Security, but failed to provide definite steps as to how counties should enact the law or exactly who would qualify.
That situation led to different interpretations in different counties, some counties adopting their own adaptation of the law. A 2024 clarification bill, SB 756, helped clear up some of the confusion, such as whether pension workers could qualify based on their age if they did not receive Social Security, but some residents have still wondered whether their county had adopted the clarifying language if county action had already been taken, and if so, how and when to apply.
In Stone County, concerned citizen Denise Tomanek spearheaded a petition drive for an ordinance on a local ballot, one of the two ways the state bill provided for counties to enact the bill, the other being a vote of the county commission. After commissioners responded that they had adopted the state bill, citizens requested to move forward with the petition so that any future changes would also require voter approval. The Stone County Commission approved the petition, and the ballot question passed by a large majority.
Stone County senior residents may now access the application form via the county website or in person at the courthouse, and return the completed and notarized form by mail or in person, along with a copy of their deed, current tax receipt, and Missouri driver license or other state-issued ID. If the property is held in a family trust, a copy of the trust certificate is also needed. Deadline is January 31, 2025, for freezing tax assessment rates at the 2024 level.
In Taney County, commissioners passed an ordinance on May 20 pursuant to SB 190, per minutes posted on the county website. A Taney County resident also headed a petition drive attempting to clarify the SB 190 language and place the issue on the ballot. However, the Taney County Commission, realizing new legislation was under discussion at the state level, opted to wait for the state to approve SB 756 and passed a new ordinance in October in accordance with the updated state law.
The online form for Taney County is available at https://taneycountycollector.com. Seniors will be able to access the form and submit their application starting January 2, 2025. The deadline for freezing the assessment at the 2024 rate is June 30, 2025, and residents must reapply each year during that January-June window. The ordinance does allow for increases in the event of significant improvements to the residence, but in general, if an assessed value has risen, credit will be issued for the difference between the increase and the rate for the year of eligibility, starting with 2024 for currently qualifying residents. In future years, the deadline for new residents or those newly eligible will be June 30 the year following eligibility. Residents will be expected to provide proof of age, such as driver license, and documentation such as voter registration showing the property is the primary residence for a person over age 62. Situations such as family trusts, newly acquired residence, etc., will be handled on an individual basis once the form is completed, notarized, and submitted.
Applications may be submitted in person or using the drop box at the Taney County Courthouse, or by mail. County Commissioner Sheila Wyatt shared that the first-time process, including website updates and other details, is a learning experience both for residents and county staff, but the goal is to serve Taney County seniors by enacting this tax savings.
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