Senior tax credit

No applications will be accepted before April 1

A real estate property tax credit program is now available to certain eligible Randolph County residents. Eligible taxpayers must apply annually for a tax credit on their primary residence. The Randolph County Real Estate Tax Credit for Seniors was established in response to enabling legislation from the Missouri General Assembly and enacted on May 6, 2025, by the Randolph County Commission under Commission Ordinance #05062025.

An eligible taxpayer is defined as a Randolph County, Missouri resident who:

• Is sixty-two (62) years of age or older before January 1 of the initial credit year; and
• Is an owner of record of a homestead or has a legal or equitable interest in such property as evidenced by a written instrument; and
• Is liable for the payment of real property taxes on such homestead.
• Is not delinquent on Randolph County Real Estate Taxes.

Eligible taxpayers who apply for and qualify for the Randolph County Senior Tax Credit will receive a credit equal to the difference between an eligible taxpayer's real property tax liability on such taxpayer's homestead for a given tax year, and the real property tax liability on such homestead in the year that the taxpayer became an eligible taxpayer.

The base year application determines when tax credits will be applied. For example; if you apply and are approved for 2024 base year, you can expect to see any eligible credit applied to your 2025 real estate tax bill. Any eligible credit will be reflected on the face of the annual real estate tax bill.

Taxpayers that were approved for 2024 base year will be mailed a renewal application in March 2026. The renewal application must be signed and returned to the Collector's office by June 30, 2026 to remain in the real estate tax relief program. 

Qualified individuals that have not signed up for the program and were age 62 prior to January 1, 2025 will have an opportunity to apply for the program and set 2024 as the base tax year. We anticipate the application period to begin May 15, 2025, and run through August 15, 2025.

When the application period opens, base year applications can be accessed online by downloading our printable application or in person at the Randolph County Collector's office. All base year applications must be signed in the presence of the Randolph County Collector or a staff member. Completed applications, along with required supporting documents are to be submitted to the Collector's Office before the annual due date. 

Questions regarding the program may be emailed to mlee@randolphcounty-mo.gov. We anticipate many inquiries regarding the program. We appreciate your patience as we work to answer your questions in an effective and efficient manner. Most questions can be answered by referring to the Senior Tax Credit FAQs for more information.

Frequently Asked Questions 

1. Do I have to apply for the Senior Real Estate Tax Relief Program?

Yes. The program is voluntary. 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. All base year applications must be signed in the presence of the Collector or one of her staff. 

2. When would I receive my tax credit?

For eligible taxpayers that were approved for initial base year 2024 and completed the renewal process, any eligible credit amount would be applied to the 2025 real estate tax statement. Keep in mind that these are credits that will be applied to your tax statement, not refunds of taxes paid. The tax credits are not retroactive. The base year application determines when tax credits will be applied. For example; if you apply and are approved for 2025 base year, you can expect to see any eligible credit applied to your 2026 real estate tax bill.

3. What is an Eligible Taxpayer?

• A resident of Randolph County, Missouri who is sixty-two (62) years of age or older before January 1 of the Initial Credit Year;
• An owner of record of a Homestead or had legal or equitable interest in such property as evidenced by a written instrument; and
• Liable for payment of real property taxes on said 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.  Please note that because this is a credit and not an assessment freeze, the credit may fluctuate from year to year.   Additionally, certain portions of your real property tax bill are exempt from the credit by law.  See response to #12 of these FAQ.

5. What is a Homestead?

A Homestead is the real estate property occupied by an Eligible Taxpayer as their primary residence and up to 5 (five) acres. Homestead properties with more than 5 acres are eligible; however, the eligible credit will be based on the residence and up to 5 acres of land. Mobile homes that are assessed as personal property (homes not permanently attached to a parcel of land) are not considered real estate property for purposes of the homestead definition.

6. Can an Eligible Taxpayer claim more than one primary residence for purposes of this credit?

No. Eligible Taxpayers shall only claim one (1) primary residence statewide as their Homestead. Eligible taxpayers cannot claim credits on rental properties. If you own a duplex or a parcel of land with multiple structures that serve as dwelling units, you can only claim a credit on that portion that serves as your primary residence.

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 May 6, 2025.

8. How do I apply for this Tax Credit?

Applications can be accessed online by downloading our printable application or in person at the Randolph County Collector's Office during the annual application acceptance period. All base year applications must be signed in the presence of a staff member of the Randolph County Collector’s office. 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 applying for the Initial Credit Year 2025 is 4:00 PM on August 15, 2025. Individuals that missed the deadline will have the opportunity to apply in subsequent years. The deadline for all subsequent years will be August 15 of each year. 

The open period for taking Applications will begin on April 1 of each year.

9. How will I know if my application has been approved?

The Randolph County Commission will notify applicants by mail that their application has been approved or denied. Completed applications will be reviewed by the Collector's office and the Commission. Please be patient with us as we implement this new program. 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. The deadline for all subsequent year renewal applications will be June 30 of each year. The Collector's office will mail renewal notices that must be completed and returned in order to continue in the program. 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 (include one of the following):

• A copy of the applicant’s utility bill
• A copy of the applicant's voter registration card
• A copy of a bank statement

Proof of Age for the Applicant (include 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 (include one of the following)

• Copy of the most recent Real Property PAID tax receipt showing the address of the homestead and the name of the Eligible Taxpayer as being the one responsible for the said taxes.
• A copy of the deed identifying the applicant as owner of the property
• If a trust – copy of the Trust agreement (Legal Review Required)
• If an LLC – copy of the operating agreement or lease agreement. (Legal Review Required)

12. Once my application is approved, does that mean the amount I pay for my real estate taxes is frozen and will never go up?

No. The tax relief program does not freeze your real estate taxes or the assessed value of your home. Countywide reassessments will continue to happen every odd-numbered year. 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 Randolph 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 attempt to 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 in a timely manner 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 an eligible credit?

Yes. You can continue to be enrolled in the real estate (PIA) 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 was receiving eligible credits for and move into another home in Randolph 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 as an eligible taxpayer, you will only need to complete/update the application process for the new homestead.