​The Johnson County, Missouri Commissioners passed Ordinance #25-01 Authorizing a Property Tax Credit Pursuant to Senate Bill 190 and Senate Bill 756 and § 137.1050, RSMo. to provide Property Tax Relief on Senior Citizens' Primary Residence on March 17, 2025. To provide clarity and transparency, the County has compiled answers to frequently asked questions regarding the status of the Senior Real Estate Tax Credit, its implementation requirements, and the potential effects on taxpayers and local districts.

APPLICATION PERIOD FOR THE PROGRAM IS APRIL 1, 2025 - JUNE 30, 2025​

 

​                    QUESTIONS AND ANSWERS

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Q:  How do I get the credit?

The program is voluntary, and if you want to receive the credit, you must submit an application to the Johnson County Collector’s Office.

 

Q:  When can I apply?

Beginning April 1, 2025.  Applications will not be available nor accepted until that date.

 

Q:  What is the deadline for applying?

June 30, 2025, and June 30th of each year thereafter.

 

Q: Who qualifies for the tax credit or who is an “Eligible Taxpayer”?

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

• Is sixty-two (62) years of age or older; 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; and

• Is not a taxpayer that owes delinquent taxes, interest, or penalties.

 

Q: What is a homestead?

A homestead is real property actually occupied by an eligible taxpayer as the primary residence and surrounding real property not to exceed ten (10) acres. An eligible taxpayer shall not claim more than one primary residence. Credit does not apply to agricultural or commercial property.

 

Q: How do I apply for this tax credit?

Application Period: April 1, 2025 – June 30, 2025 for applicants 62 or older by December 31, 2024.

• Get an application at www.jcmtax.com/senior-tax-credit or the Collector’s Office.

• Complete the application and prepare required documents.

• Sign in front of Collector’s staff or a notary.

• Submit everything before the June 30, 2025 deadline to the Johnson County Collector’s Office at 1310 S. Maguire St., Warrensburg MO 64093.

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Q:  Will I need to reapply for the credit each year?

Yes.  You must renew annually.  If you do not reapply by June 30 of each tax year, you will lose the credit for that year.  Eligible Taxpayers may submit a new application to reinstate their initial credit year.

 

Q:  Once my application is approved, does that mean the amount I pay for my real estate taxes will never go up?

No.  The tax relief program does not freeze all real estate taxes or the assessed value of your home.  Reassessments will continue to happen every odd-numbered year, and there are some property tax liabilities that are not eligible for the Senior Real Estate Tax Credit.

 

Q: What property tax liabilities are NOT eligible for the Senior Real Estate Tax Credit?

The Senior Real Estate Tax Credit does NOT apply to:

• Agricultural Property

• Commercial Property

• Personal Property

• Certain Ad Valorem Levies: State Blind Pension Fund and levies related to any and all voter-approved bond indebtedness from any taxing entity.

• Annexation into a New Taxing Area: If a taxpayer’s home is added to a new area that charges property taxes (where the taxpayer didn't previously pay taxes), their property tax for the year they first qualify for the credit will increase to include the tax owed to the new area.

• New Construction and Improvements: If a taxpayer makes improvements or builds new structures on their home, their property tax will be increased for the year they first qualify for the credit, based on the added value from those improvements.

 

Q: How is the tax credit calculated?

The credit amount will be different for each homestead and will be calculated as follows:

Taxpayer's homestead real property tax liability for a given tax year (minus) - Real Property Tax Liability from Initial Credit Year on the Homestead = Eligible Credit (see ineligible tax liabilities above)

 

Q: How will I know the amount of my tax credit?

The tax credit will be reflected on your annual tax bill from the Johnson County Collector. You are still responsible for paying any remaining balance due.

 

Q: What supporting documentation must be submitted along with my application?

COPIES of the following are required (the Collector’s office can make copies if completed there).

1. Proof of Missouri Residency (One of the following):

   1. Voter Registration Card

   2. Driver License or Non-Driver License

   3. Other (current utility bill, mortgage statement, military identification, etc.)

2. Proof of Ownership (All applicable):

   1. Deed identifying the Applicant as the owner of the property or a written instrument showing Applicant has legal or equitable interest in the Property. (Copy not required if Applicant is listed as the owner on the tax receipt.)

   2. Trust Agreement or Operating Agreement – Required if property is owned by an entity (i.e. trusts, LLC, corporation, partnership)

3. Current Paid Tax Receipt for Parcel: Must show the address of the homestead and the name of the Eligible Taxpayer as being one responsible for taxes. (Collector can provide a copy.)

4. Proof of Age (One of the following):

   1. Driver License or Non-Driver License

   2. Birth certificate

   3. Passport 

Additional documents may be requested for further verification.

 

Q: If one homeowner qualifies and the other does not, can we still receive the credit?

Yes. Only one homeowner in a household needs to meet the eligibility requirements to claim the credit. The credit is not transferable to another individual.

 

Q: Do I have to be current on my real property taxes to participate in the program?

Yes. All taxes on the homestead must be current at the time of application to qualify.

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Q: How will I know if my application has been approved?

The Collector will review completed applications and if additional documentation is required, notification will be sent within 60 days. Incomplete applications that are not corrected by the June 30th deadline, or submitted late, will be denied for that year. Notification of Commission approval will be sent by August 31st.

 

Q: When will I receive my tax credit?

For eligible taxpayers that submit an application and all required documents by June 30, 2025, any eligible credit amount will be applied to the 2025 real property tax statement.

 

Q: What is my Initial Credit Year?

1. If you qualify as an "Eligible Taxpayer" before or during 2024, your tax credit will be based on any property tax increases starting in 2025.

2. If you qualify after 2024, your tax credit will be based on the year you qualify.

If your property taxes decrease after your first credit year, the lower-tax year will become your new initial credit year.

 

Q: What if my real property taxes are paid through my mortgage company?

If your taxes are escrowed, your mortgage company will receive updated tax information, including any applied credit. It remains the taxpayer’s responsibility to ensure timely payment.

 

Q: What happens if I sell my home and move to another residence in Johnson County?

The tax credit does not transfer to a new home or to the new owner of your previous property. If you are eligible after moving, complete a new application to establish a new initial credit year.

 

Q: If an older property owner qualifies first and then passes away, how is the credit calculated?

If the older owner passes away, eligibility, the initial credit year and the tax credit amount will be recalculated based on the remaining applicant’s eligibility.

 

Q: Will I be reimbursed for tax payments from previous years?

No. The Senior Real Estate Tax Credit begins in 2025. No reimbursements or refunds will be issued for prior tax years.

 

Q: How do I find my Parcel Number?

1. View your Real Estate Property Tax Receipt

2. Visit www.jcmtax.com/search-taxes

   • Select Real Estate

   • Enter One: Name, Physical Address, or Mailing Address

   • Select Search

   • If the name and addresses are correct, the Parcel Number is the first number

3. Contact the Collector’s Office by phone at 660-747-5531 or email SLillard@jcmtax.com