The SB190 program aims to provide tax relief for seniors by expanding deductions for retirement and Social Security benefits. Under current law, eligible taxpayers can deduct a percentage of these benefits based on their filing status and adjusted gross income.
For more information on the tax relief program, visit https://www.homesteadcreditpro.com/dent, or call Collector Shannon VanKirk with any questions at 573-729-3911. Office hours are Monday through Friday 8 a.m.-4:30 p.m.
To view the online application, visit https://www.homesteadcreditpro.com/dent/submit-form.
Frequently asked questions
1. Do I have to apply for the Senior Real Estate Tax Relief Program?
Yes. If you wish to receive the tax freeze, you will need to submit an initial base year application along with supporting documentation to the Collector’s office. Eligible taxpayers will need to submit a renewal application for subsequent tax years to continue receiving eligible credits.
2. When will I receive my tax credit?
For eligible taxpayers that submit an initial base year application in the year they became an “Eligible Taxpayer”, any eligible credit amount would be applied to the following year real estate tax statement. The tax credits are not retroactive. The base year application determines when tax credits will be applied.
3. What is an “Eligible Taxpayer”?
Credit Year
a. An owner of record of a Homestead or had legal or equitable interest in such property as evidenced by a written instrument; and
b. Liable for payment of real property taxes on said Homestead
c. Resident does not owe back taxes on said Homestead
d. Residing in Primary Homestead.
4. What is my “Eligible Credit Amount”?
The Eligible Credit Amount is the difference between the Eligible Taxpayer’s real property tax liability on the taxpayer’s Homestead for a given tax year, and the property tax liability on the said Homestead in the year that the taxpayer became an Eligible Taxpayer.
5. What is a “Homestead”?
A Homestead is the real estate property occupied by an Eligible Taxpayer as their primary residence. It is up to five acres, including any regular classified improvements on those five acres.
6. Can an Eligible Taxpayer claim more than one primary residence for the purposes of this credit?
No. Eligible Taxpayers shall only claim one (1) primary residence statewide as their Homestead.
7. What is the “Initial Credit Year”?
The Initial Credit Year is the year that a taxpayer became an Eligible Taxpayer, which shall be no earlier than Jan. 1, 2024.
8. How do I apply for this Tax Credit?
Applications can be accessed online by downloading the printable Senior Real Estate Tax Relief Application or in person at the Dent County Collector’s Office. All applications, including renewals, must be signed in the presence of a county employee. Completed applications along with required supporting documents are to be submitted to the Collector’s office before the annual due date. The deadline for those Eligible Taxpayers applying for the Initial Credit Year 2024 will be the last business day in June 2025 to establish 2024 as the initial base year. The deadline for all subsequent years will be the last business day in June of each year.
9. How will I know if my application has been approved?
The County Commission’s office intends to notify applicants by phone that their application has been approved or denied. Completed applications will be reviewed by the Collector’s office and the County Commission. Please allow for up to 30 days for your application to be reviewed and notifications to be sent. If additional information is needed to process the application, the Collector’s office will first attempt to contact the applicant by the phone number provided. Incomplete applications that are not cured by the deadline, or applications received after the deadline to submit, will be denied for that year.
10. Will I need to reapply for the credit each year?
Yes. Failure to complete the annual renewal process by the deadline will result in termination of the program, and eligible taxpayers will need to submit a new application establishing a new base year for the program.
11. What supporting documentation must be submitted along with my application.
Proof of Residency showing the address of the homestead being claimed, including one of the following: a copy of the applicant’s driver’s license; a copy of the applicant’s voter registration card; a copy of a Missouri state issued ID (such as a nondriver ID)
Proof of Age for the applicant, including one of the following: a copy of the applicant’s driver’s license; a copy of the applicant’s birth certificate; a copy of the applicant’s passport.
Proof of Ownership, including one of the following: the vesting deed book and page number as recorded in the Dent County Recorder of Deeds Office; a copy of the deed identifying the applicant as owner of the property; a copy of the deed and a written instrument showing the applicant has a legal or equitable interest in the property (trust agreement, operating agreement, etc.)
12. Once my application is approved, does that mean the amount I pay for my real estate taxes will never go up?
No. Your real estate tax liability may increase incrementally based upon changes in certain taxes which are exempt from the program, such as the State of Missouri Blind Pension Fund and voter-approved bond indebtedness levies. Your taxes may also increase due to any new construction or improvements that would cause an increase in valuation of the overall claimed homestead, or if your homestead is annexed into a taxing jurisdiction that was not included on your tax bill in the initial credit year.
13. How will I know the amount of the tax credit I’m receiving?
Any tax credit will be noted on the annual real estate tax statement sent by the Dent County Collector. You will be responsible for paying the remaining amount of taxes due on the statement. The tax bills are due upon receipt and the last day to pay without late charges is December 31 each year.
14. My real estate taxes are paid through my mortgage company. How will this credit be applied for me?
The collector’s office will notify any escrow company that requests the annual tax information for parcels that they service. This tax information will include the amount of taxes due less any applied credit. As always, it is the taxpayer’s responsibility to make sure the taxes are paid timely by their escrow company.
15. My primary residence is currently enrolled in the monthly installment plan. Can I continue to participate in the installment plan if I also receive eligible credit?
Yes. You can continue to be enrolled in the real estate installment plan for taxes on your primary residence.
16. What if only one homeowner meets the age requirement for the tax credit?
Only one homeowner needs to meet the age requirement for the household to claim the tax credit. Please note that the tax credits cannot be transferred to another individual that does not meet the definition of an eligible taxpayer.
17. What happens if I sell my home for which I receive eligible credits for and move into another home in Dent County?
The eligible credit is based on the primary residence as indicated on the application. The tax credits do not transfer to another homestead 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 homestead.
