Missouri Disabled Veteran Property Tax Exemptions in 2026
Does Missouri Exempt Disabled Veterans From Property Tax?
Missouri’s constitution grants a full property tax exemption only to former prisoners of war who also have a 100% service-connected disability. That covers roughly 20 people statewide. All other disabled Veterans, including those rated 100% permanent and total, receive only the Property Tax Credit (MO-PTC), a refundable income-tax credit worth up to $1,100 for homeowners (rising to $1,550 for tax year 2026 under RSMo §135.025) with strict income limits. Missouri is the only state among its eight neighbors that does not offer a broad property tax exemption for 100% disabled Veterans. [1] [2] [3] [12]
Property tax exemptions are administered by Missouri county assessors, not by VA or VA Loan Network. This information is educational, not a tax assessment or mortgage approval.
Missouri Veteran Property Tax Relief at a Glance
Choose an area to jump to the current law, credit calculations, application steps and what may change.
Who Gets the Full Exemption Today?
Only former POWs with 100% SC disability are exempt under the Missouri Constitution.
What Is the Property Tax Credit Worth?
The MO-PTC is a refundable credit with income limits, not an exemption.
What Happened to the Proposed Exemption?
HJR 115 passed the House 152-2 but died in the Senate in 2026.
How Do You File for the Credit?
File with the Missouri Department of Revenue, not the county assessor.
What Is the Credit Worth in Real Dollars?
Your credit depends on taxes paid, income, and filing status.
How Does This Affect a VA Loan?
The credit does not reduce escrow. Property taxes still appear in full on the bill.
How Does Missouri Compare to Neighboring States?
Every bordering state offers more property tax relief for disabled Veterans.
What About Surviving Spouses?
Current law does not extend the exemption. The proposed amendment would have.
Missouri Veteran Property Tax Scenarios
POW exemption, credit-eligible owner, over-income Veteran, and surviving spouse.
What Mistakes Can Cost You the Credit?
Wrong form, wrong agency, and wrong income calculation.
Frequently Asked Questions
Straight answers to the questions Missouri Veterans ask most.
Sources and Verification Method
Missouri Constitution, revised statutes, DOR guidance and federal rules.
Missouri does not exempt most disabled Veterans from property tax. The only full exemption is constitutional and limited to former POWs with 100% service-connected disability. All other Veterans use the Property Tax Credit, which is a refundable state income-tax credit, not a reduction in the property tax bill itself.
Who Gets the Full Property Tax Exemption in Missouri?
Missouri’s constitution limits the full property tax exemption to a narrow class of Veterans. Understanding who qualifies, and who does not, is essential before estimating housing costs. [1] [2]
Constitutional Exemption (Art. X, §6)
The Missouri Constitution exempts “all real property used as a homestead…of any citizen of this state who is a former prisoner of war…and who has a total service-connected disability.” This provision was added by voter approval in November 2010.
- Must be a former POW as defined by law
- Must have 100% service-connected disability certified by VA
- Must own and occupy the property as a primary residence
- Homestead limited to five acres, not used for commercial purposes
What Everyone Else Gets
Veterans rated 100% disabled who are not former POWs do not receive a property tax exemption. They are eligible for the Property Tax Credit (MO-PTC), a refundable income-tax credit filed with the Missouri Department of Revenue.
- Maximum $1,100 for homeowners (tax year 2025)
- Maximum $1,550 for homeowners (tax year 2026)
- Income limits apply ($30,000 single / $34,000 married for 2025)
- VA disability compensation excluded from income for 100% disabled Veterans
The implementing statute, RSMo §137.104, defines “homestead” and the application process for the POW exemption. Qualifying applicants file with their county assessor, not the state. The assessor verifies VA certification of 100% service-connected disability and former-POW status. [2]
What Is the Missouri Property Tax Credit Worth?
The MO-PTC is Missouri’s primary property tax relief for disabled Veterans who are not former POWs. It is an income-based, refundable credit that varies by taxes paid, household income, and whether you own or rent. [3] [4] [12]
| Detail | Tax Year 2025 | Tax Year 2026 |
|---|---|---|
| Max credit (homeowner) | $1,100 | $1,550 |
| Max credit (renter) | $750 | $1,055 |
| Income limit (single) | $30,000 | $42,200 |
| Income limit (married) | $34,000 | $48,000 |
| VA disability income counted? | Excluded if 100% disabled | Excluded if 100% disabled |
| Filed with | Missouri DOR (Form MO-PTC) | Missouri DOR (Form MO-PTC) |
Income Exclusion for 100% Disabled Veterans
Veterans and spouses who are 100% disabled as a result of Military service can exclude their VA disability compensation from the household income calculation. This is a significant advantage: a Veteran receiving $3,900 per month in VA disability compensation may still fall under the income limit if that is their primary income source. [4]
What the Credit Does Not Do
The MO-PTC does not appear on your property tax bill. It does not reduce your assessed value, lower your tax rate, or change your lender’s escrow calculation. The credit is paid as a refund on your Missouri income tax return after you have already paid your property taxes in full.
For a broader comparison of how each state handles Veteran property tax relief, see the Disabled Veteran Property Tax Calculator. [3] [4]
What Happened to the Proposed Exemption?
For eight consecutive years, Missouri legislators have introduced constitutional amendments to extend the property tax exemption to all 100% disabled Veterans. Each time, the measure has failed to reach the ballot. [5] [6] [7]
SJR 46
Passed the Missouri Senate 32-0 but died in the House when the session ended without a floor vote. Would have placed a constitutional amendment on the ballot. [5]
HJR 115
Passed the Missouri House 152-2 on April 20, 2026. Stalled in the Senate Select Committee on Property Taxes. The legislative session ended May 15, 2026 without a Senate vote. [6]
Full Exemption
Both measures proposed amending Art. X, §6 to grant a full property tax exemption on the primary residence (up to 2.5 acres) of any 100% service-connected disabled Veteran and their surviving spouse. [7]
Because the exemption requires a constitutional amendment, it cannot be enacted by statute alone. It must pass both chambers by a two-thirds majority (or simple majority for a joint resolution placing it on the ballot) and then be approved by Missouri voters. Until that happens, the current POW-only exemption remains the law. [1]
How Do You File for Missouri Property Tax Relief?
The filing process depends on which program applies to you. The POW exemption and the Property Tax Credit are administered by different agencies with different forms and deadlines. [2] [3] [4]
| Detail | POW Exemption | Property Tax Credit (MO-PTC) |
|---|---|---|
| Who qualifies | Former POW with 100% SC disability | 100% disabled persons and qualifying seniors |
| Filed with | County assessor | Missouri Department of Revenue |
| Form | County-specific POW exemption application | Form MO-PTC (or MO-PTS with MO-1040) |
| Deadline | Varies by county; contact assessor | April 15 following the tax year |
| Documentation | VA POW certification, 100% SC disability letter, deed, DD-214 | Property tax receipts, income documentation, VA rating letter |
| Frequency | Once (unless property changes) | Filed annually |
If you are a former POW with 100% SC disability, contact your county assessor for the exemption. All other disabled Veterans file for the MO-PTC.
VA rating letter confirming disability percentage, DD-214, property tax receipts for the tax year, and income records (W-2s, 1099s, Social Security statements).
For the credit: file Form MO-PTC with the Missouri Department of Revenue if you are not required to file an income tax return. If you file MO-1040, attach Form MO-PTS instead.
The 2025 MO-PTC is due April 15, 2026. You can file claims for up to three prior years if you missed the original deadline. [4]
Where to Get Forms
- MO-PTC: Missouri DOR Property Tax Credit page
- POW exemption: your county assessor’s office (Missouri has 114 counties plus the City of St. Louis)
- Questions: PropertyTaxCredit@dor.mo.gov
Common Filing Mistakes
- Filing the MO-PTC with the county assessor instead of the DOR
- Including VA disability income in household income when you qualify for the exclusion
- Forgetting to attach property tax receipts showing taxes actually paid
- Missing the three-year lookback window for unclaimed prior years
The VA loan process and Missouri property tax filing are independent. A VA loan approval does not create a tax exemption, and a tax credit does not change your mortgage terms. [3] [4]
What Is the Property Tax Credit Worth in Real Dollars?
The credit amount depends on property taxes or rent paid and household income. Missouri’s statewide average effective property tax rate is approximately 0.89%. County rates range from 0.34% to over 1.14%. [3] [9]
| Veteran situation | Annual property tax paid | Max credit available | Net tax after credit |
|---|---|---|---|
| 100% P&T, income under $30,000 | $2,490 on $280K home | Up to $1,100 ($1,550) | $1,390 ($940) |
| 100% P&T, income $45,000 | $2,490 on $280K home | $0 (over 2025 limit; may qualify under 2026 limits) | $2,490 (check 2026 table) |
| 70% rated, income under $30,000 | $1,780 on $200K home | Up to $1,100 ($1,550) | $680 ($230) |
| Former POW, 100% SC disability | $0 (exempt) | Not applicable | $0 |
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The examples above use Missouri’s statewide average rate for illustration. Actual taxes vary by county, city, school district, and special levies. Near Fort Leonard Wood (Pulaski County), effective rates are lower. In the Kansas City and St. Louis metro areas, rates are higher. The credit table published by the Missouri DOR determines the exact refund based on a sliding scale. [3] [9]
Comparison: Credit vs. What an Exemption Would Save
A 100% P&T Veteran on a $280,000 home at 0.89% would pay $0 in property tax, saving the full $2,492 annually, or approximately $208 per month.
The same Veteran pays $2,492, then files for a partial refund. If income qualifies, the credit covers at most $1,100 of that bill, leaving $1,392 in net property tax cost.
How Does This Affect a VA Loan?
Because Missouri’s Property Tax Credit does not reduce the property tax bill itself, it has no direct effect on a lender’s PITI calculation or escrow estimate. The full property tax amount is still collected and escrowed. [10]
What the Credit Does Not Change
- Your property tax bill remains the full amount
- Your lender collects the full tax in escrow each month
- Your DTI ratio is calculated using the full PITI, not a reduced figure
- Automated underwriting sees the full housing payment
What the Credit Does
- Provides a refund on your Missouri state income tax return after taxes are paid
- Effectively reduces your net annual housing cost, but only after the fact
- Has no impact on your loan approval, monthly payment, or escrow balance
- Cannot be used to offset the lender’s qualifying payment
If Missouri’s proposed constitutional amendment eventually passes and a Veteran receives a true exemption, that would remove property tax from the bill, lower escrow, reduce the monthly PITI, and improve the housing affordability calculation. Until then, Missouri Veterans buying near Military installations in Missouri should budget for the full property tax in their VA loan payment. [10]
How Does Missouri Compare to Neighboring States?
Missouri is bordered by eight states. Every one of them offers more property tax relief for disabled Veterans than Missouri does under current law. [6] [8]
| State | 100% disabled Veteran benefit | Type |
|---|---|---|
| Iowa | Full exemption on homestead | Exemption |
| Illinois | Full exemption (up to assessed value cap) | Exemption |
| Nebraska | Full exemption on homestead | Exemption |
| Oklahoma | Full exemption on homestead | Exemption |
| Arkansas | Full exemption on homestead | Exemption |
| Kansas | Refund of property taxes paid | Refund |
| Tennessee | Partial exemption | Exemption |
| Kentucky | Partial exemption on homestead | Exemption |
| Missouri | Credit up to $1,100 ($1,550 in 2026) with income limits | Credit (refund after payment) |
For a Veteran choosing where to buy, this comparison matters. A 100% P&T Veteran purchasing a $280,000 home in Iowa, Illinois, Nebraska, Oklahoma, or Arkansas could pay $0 in property tax. The same Veteran in Missouri pays the full tax bill and then files for a partial credit refund. The difference in monthly housing cost can be significant. [6]
What About Surviving Spouses?
Missouri’s current property tax exemption does not extend to surviving spouses of disabled Veterans. The proposed constitutional amendment would have changed that. [1] [7]
Current Law
- The constitutional POW exemption does not include a surviving-spouse provision
- The MO-PTC is available to qualifying seniors (65+) and 100% disabled individuals on their own merits
- A surviving spouse who is not independently 100% disabled or over 65 and within income limits has no Missouri property tax relief specific to their Veteran status
What HJR 115 Would Have Added
- The proposed amendment explicitly included surviving spouses of 100% SC disabled Veterans
- The surviving spouse would retain the full exemption as long as they continued to use and occupy the homestead as a primary residence
- This provision would have aligned Missouri with neighboring states that already protect surviving spouses
Until the law changes, surviving spouses in Missouri should contact the Missouri Department of Revenue to determine if they qualify for the MO-PTC independently. The property tax exemption hub can help compare surviving-spouse provisions across states. [3] [7]
Missouri Veteran Property Tax Scenarios
These cases show why the type of relief matters as much as the amount. None is a guarantee of a specific tax outcome. [1] [3]
100% Disabled, Former POW Near Fort Leonard Wood
This Veteran qualifies for the constitutional exemption under Art. X, §6. The county assessor removes property tax from the bill entirely. The lender sets the tax escrow to $0, reducing the monthly PITI payment. The funding-fee exemption also applies. This is the only Missouri Veteran who receives a true property tax exemption.
Credit-Eligible Veteran in Kansas City
This Veteran has a 100% P&T rating but was never a POW. VA disability income is excluded from the MO-PTC income calculation, so household income may fall under the limit. The Veteran pays the full property tax bill, then files for a credit of up to $1,100 ($1,550 starting in 2026). The lender underwrites using the full PITI.
100% Disabled, Dual-Income Household
A 100% disabled Veteran with a working spouse has total household income above $34,000 (2025 limit). Even with the VA disability exclusion, the household does not qualify for the MO-PTC. This Veteran pays full property taxes with no state tax relief. This scenario is why the proposed constitutional amendment matters.
Spouse of a Deceased 100% Disabled Veteran
Missouri’s Property Tax Credit extends to “100 percent disabled individuals,” not specifically to surviving spouses of disabled Veterans. The proposed HJR 115 would have included surviving spouses in the constitutional exemption. Under current law, a surviving spouse may qualify for the MO-PTC if they meet the age or disability criteria independently.
What Mistakes Can Cost You the Credit?
The most common mistakes involve filing with the wrong agency, using the wrong form, and miscalculating household income. [3] [4]
Before You File
- Confirm you are filing with the Missouri DOR, not the county assessor (unless you are a former POW)
- Use the correct form: MO-PTC if not filing an income tax return, or MO-PTS attached to MO-1040
- Exclude VA disability compensation from household income if you are 100% disabled
- Include property tax receipts showing taxes actually paid during the tax year
- Check the three-year lookback: you can file for prior unclaimed years
- Verify you meet the income limits after the VA exclusion is applied
Before You Budget for a Home
- Do not assume Missouri offers a property tax exemption for disabled Veterans
- Budget for the full property tax bill in your monthly PITI calculation
- Do not tell your lender to reduce escrow based on the MO-PTC; it is a post-payment refund
- Compare total housing costs across state lines if you are PCSing or retiring near Missouri
- Factor in the full property tax when using the VA loan escrow estimate
- Treat the MO-PTC refund as a bonus, not a guaranteed monthly savings
Frequently Asked Questions
Direct answers to the questions Missouri Veterans ask when evaluating property tax relief in 2026.
Do 100% disabled Veterans pay property tax in Missouri?
Yes, unless they are also former prisoners of war. Missouri’s full property tax exemption is constitutional and limited to former POWs with 100% service-connected disability. All other 100% disabled Veterans pay property tax and may qualify for a partial refund through the MO-PTC. [1]
What is the maximum Missouri Property Tax Credit for disabled Veterans?
Does VA disability income count toward the MO-PTC income limit?
No, if you are 100% disabled as a result of Military service. VA disability compensation is excluded from household income for the MO-PTC calculation. This means a Veteran whose only income is VA disability pay may qualify even if the monthly amount exceeds typical income limits. [4]
Did Missouri pass a new property tax exemption for disabled Veterans in 2026?
No. HJR 115, which would have placed a constitutional amendment on the November 2026 ballot, passed the House 152-2 but failed in the Senate. This was the eighth consecutive year the measure did not advance. [6]
Where do I file for the Missouri Property Tax Credit?
File Form MO-PTC with the Missouri Department of Revenue, not with your county assessor. The deadline for the 2025 tax year is April 15, 2026. You can file claims for up to three prior years. [3]
Can I combine the Property Tax Credit with the VA funding fee exemption?
Yes, because they are completely separate benefits. The VA funding fee exemption is a one-time federal benefit at loan origination. The MO-PTC is an annual state income-tax credit. They are administered by different agencies and have different eligibility rules. [10]
Does the Property Tax Credit lower my monthly mortgage payment?
No. The credit is a refund on your state income tax return, not a reduction in your property tax bill. Your lender collects the full tax amount in escrow. The credit reimburses you after the fact. [3]
What is the assessed-value ratio for residential property in Missouri?
Missouri assesses residential property at 19% of true (market) value under RSMo §137.115. A home with a $280,000 market value has an assessed value of approximately $53,200. Property tax is calculated on the assessed value, not the market value. [9]
Does IU (Individual Unemployability) qualify for the POW exemption?
The POW exemption requires both former-POW status and 100% service-connected disability certified by VA. TDIU or IU without former-POW status does not qualify for the constitutional exemption. A Veteran with IU may qualify for the MO-PTC if income limits are met. [1]
Do surviving spouses of disabled Veterans get a property tax break in Missouri?
Not specifically as surviving spouses of Veterans under current law. The proposed HJR 115 would have extended the exemption to surviving spouses. Currently, a surviving spouse may qualify for the MO-PTC independently if they meet the age (65+) or disability criteria and income limits. [6]
How does Missouri compare to its neighbors on Veteran property tax relief?
Missouri is the only state among its eight neighbors that does not offer a broad property tax exemption for 100% disabled Veterans. Iowa, Illinois, Nebraska, Oklahoma, and Arkansas provide full exemptions. Kansas provides a refund. Tennessee and Kentucky provide partial exemptions. [8]
What if the law changes after I buy a home in Missouri?
If a future constitutional amendment passes and voters approve it, any qualifying Veteran already owning a home would file for the newly available exemption with their county assessor. Request an escrow re-analysis from your loan servicer once the exemption appears on your tax record.
Sources and Verification Method
This article relies on Missouri constitutional text, revised statutes, Department of Revenue guidance, legislative records, and federal VA and CFPB sources. Every factual claim is traced to a primary source. [1] [2]
- Missouri Constitution, Article X, §6. Property exempt from taxation, including homestead of former POWs with total service-connected disability. Amended by voter approval November 2, 2010.
- RSMo §137.104. Implementing statute for the disabled former-POW property tax exemption. Defines homestead, eligibility, and application process.
- Missouri Department of Revenue: Property Tax Credit. Maximum credit amounts, eligibility for seniors and 100% disabled individuals, qualification chart.
- Missouri DOR: Property Tax Credit FAQs. Income limits, VA disability income exclusion, filing deadlines, Form MO-PTC instructions.
- Missouri Senate: SJR 46 (2025). Proposed constitutional amendment for disabled Veteran property tax exemption; passed Senate 32-0, died in House.
- WGEM News: Missouri veterans frustrated as property tax exemption bill fails for 8th year. June 10, 2026. HJR 115 failure, Senate leadership statements, VFW response.
- Missouri Vets Vote: Property Tax Relief for Disabled Veterans. Campaign details, HJR 115 provisions (100% SC disabled, primary residence up to 2.5 acres, surviving spouses), neighboring state comparison.
- First Alert 4: Missouri considers property tax break for disabled veterans. May 5, 2026. All eight bordering states offer more relief; estimated 21,000 qualifying Veterans.
- RSMo §137.115. Residential property assessed at 19% of true value; assessment methodology and reassessment procedures.
- U.S. Department of Veterans Affairs: Funding Fee and Closing Costs. 2.15% first-use purchase fee, disability-compensation exemption categories.
- Consumer Financial Protection Bureau: Mortgage Servicing FAQs. Escrow account analysis requirements, 12 CFR 1024.17.
- RSMo §135.025. Property tax credit limits effective January 1, 2026: $1,550 maximum for homeowners, $1,055 maximum for renters. CPI adjustment begins January 1, 2027.
What We Verified
Constitutional text, statutory provisions, credit amounts and income limits, legislative history across two sessions, former-POW eligibility criteria, assessment ratios, and the distinction between a property tax credit and a property tax exemption.
What Must Be Checked Locally
Actual property tax bills, county-specific effective rates, county assessor POW-exemption procedures, current MO-PTC qualification tables for your specific income and taxes paid, and escrow treatment by your mortgage servicer.
Understand Your Full VA Benefit Picture Before You Buy.
Missouri’s property tax credit is limited, but the VA funding fee exemption, zero down payment, and competitive rates still make VA loans a strong option. Talk to a VA loan specialist who understands how Missouri taxes affect your housing payment.