Property Tax Credit Claim


What is a Property Tax Credit (MO-PTC)?

Tax Years 2010-2013:

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Who qualifies for the credit?

Individuals who meet one of the following qualifications:

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What is the income limit?

Tax Years 2010-2013:

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What if my spouse lives in a nursing home or assisted living facility?

Tax Years 2010-2013:

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What is considered household income?

Missouri adjusted income as defined in Section 143.121, RSMo and increased to reflect the following:

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Is my spouse's income included in household income?

Yes. The income for both spouses must be included as household income.

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What if I share my residence with someone?

If two or more unmarried adults share a residence, and each pay part of the rent, only the portion paid by the claimant can be claimed. If one person pays the entire amount, a percentage of 100% will need to be taken on Form MO-CRP.

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Are payments for dependent children living in the home included in household income?

Yes. All payments for dependent children living in the home must be included as household income.

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How do I file for the credit?

If you are required to file a Missouri Individual Income Tax Return, you must use Form MO-1040 or Form MO-1040P with a Property Tax Schedule (MO-PTS) attached.

If you are not required to file a Missouri Individual Income Tax Return, then you may file the Missouri Property Tax Credit Claim (MO-PTC).

If you are unsure which form best meets your filing needs, use our Personal Tax Form Selector.

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When is my claim due?

Your claim is due April 15th.

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Can I file a previous year’s claim?

You have three years from the original due date to file a claim.

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What documentation is required?

The following documentation is required (as applicable):

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How do I obtain my paid personal property and/or real estate tax receipt(s)?

Your county collector's office or the city of St. Louis (leaving dor.mo.gov web space) sent you receipts when you paid your personal property and/or real estate taxes.  (If you have lost your receipt(s), please contact your county collector or the city of St. Louis collector of revenue.)

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Can I file for a deceased individual?

A claim may be filed by the surviving spouse if the filing status is “married filing combined” and all other qualifications are met.  If there is no surviving spouse, the estate may file the claim.

A copy of the death certificate must be attached and if the check to be issued in another name, a Federal Form 1310 must accompany the claim.

Any existing "Power of Attorney" (POA) pending with the Department of Revenue is terminated when the death of the taxpayer is made known to the Department. A new POA (Form 2827)  is required after death of the taxpayer before any party may discuss the taxpayer's debt with the Department staff.

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Can I get credit for sewer lateral or any other fees included on my property tax statement?

No. Sewer lateral, penalties, interest, and other fees are local fees. They must not be included when claiming a property tax credit.

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Can I get credit for a home I own but do not occupy?

No. The property tax credit can only be received for a home that you occupy.

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If my home sits on 10 acres of land, can I get a credit for all of the real estate taxes paid?

You can get a credit for up to five acres on which your home sits. If you have more than five acres, you must include an Assessor Certification (Form 948) indicating the amount of tax paid on five acres and your homestead.

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If the facility that I am living in does not pay real estate tax due to being tax exempt do I qualify?

No. According to Section 135.010 of the state statutes, the Property Tax Credit can only be claimed by a person who lives on or pays rent on a property on which property tax is paid. If a person, group, or governmental entity does not pay any property tax on a property, no one living on that property can claim the credit.

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Can I claim my 2012 real estate taxes that I paid in 2013 on my 2013 Property Tax Credit Claim?

No. If you paid your 2012 real estate taxes in 2013, it must be claimed on a 2012 Property Tax Credit Claim.

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Can't find an answer to your question(s)?
Email us! PropertyTaxCredit@dor.mo.gov