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• GUIDE:
  BACKGROUND AND USE
• INTRO TO THE
  PROPERTY TAX
• TAX REVENUE
• TAXABLE VALUES (ASSESSMENTS)
• TAX RATES
• REVENUE LIMITS
• TAX RELIEF
• SPECIAL ISSUES
• PROPERTY TAX
  DATA & GRAPHS

Living Guide to Missouri's Property Tax:
Tax Relief

Due to the complexities of the property tax and the burden that it can place on those that are least able to pay for it, property tax relief measures are used to some extent in every state in the United States. Some states have various options that cover all taxpayers, while others offer relief to the elderly, disabled, or war veterans. In Missouri, property tax relief comes in two forms: a circuit breaker program called the Property Tax Credit, and the Homestead program.

This section addresses various issues including:

• Missouri’s Circuit Breaker Program

• Missouri Homestead Program

• The Circuit Breaker in Perspective

• The Homestead in Perspective

• Tax Deferral Programs

• Commercial Taxpayer Relief

• Assistance versus Shifting Burdens

• The Fiscal Consequences of Property Tax Relief

• Options for Improvement and Reform