Missouri Disabled Veteran Property Tax Exemption and Credit

Missouri’s constitution exempts from taxation the real property used as a homestead, as defined by law, of a citizen of the state who is a former prisoner of war, as defined by law, and who has a total service-connected disability. This is the only veteran property tax exemption found in the sources read for this page. It does not reach other veterans who are 100 percent disabled, who rely on the credit described below.

• All real property used as a homestead as defined by law of any citizen of this state who is a former prisoner of war, as defined by law, and who has a total service-connected disability, shall be exempt from taxation.

  “all real property used as a homestead as defined by law of any citizen of this state who is a former prisoner of war, as defined by law, and who has a total service-connected disability, shall be exempt from taxation”

• The House summary of HJR 115 (2026) states: Currently, 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, is exempt from taxation.

  “Currently, 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, is exempt from taxation.”

The credit is a refund of part of the real estate tax or rent paid for the year. It does not lower the home’s assessed value or the tax bill, so for a veteran who is not a former prisoner of war it is a credit and not an exemption. The actual credit comes from a chart in the Form MO-PTC instructions that uses net household income and the tax or rent paid; this page shows the most the credit can be, not the credit.

These are the limits on the tax year 2025 form and chart. The Department of Revenue had not posted the tax year 2026 form when this page was reviewed, so check the 2026 chart before you rely on any limit.

• The Property Tax Credit Claim gives credit to certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent they have paid for the year.

  “The Missouri Property Tax Credit Claim gives credit to certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent they have paid for the year.”

• The credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home, and the actual credit is based on the amount of real estate taxes or rent paid and total household income (taxable and nontaxable).

  “The credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home. The actual credit is based on the amount of real estate taxes or rent paid and total household income (taxable and nontaxable).”

• If you owned your home, Line 9 is the total property tax paid for your home, minus special assessments, or $1,100, whichever is less.

  “If you owned your home, enter the total amount of property tax paid for your home, minus special assessments, or $1,100, whichever is less.”

Form MO-PTC adds the income on Lines 1 to 5 into Line 6 (Line 4 is for veterans payments or benefits), then on Line 7 subtracts $0 for single or married living separate, $2,000 for married filing combined who rented or did not own the whole year, or $4,000 for married filing combined who owned and occupied the home the entire year. The result is Line 8. For a 100 percent service connected disabled veteran, the Department of Revenue chart tells you not to include VA payments when you check the income limits; the Line 4 instructions on page 5 of the form instructions were not read for this page, so follow them when you fill in the form. The calculator below follows the chart for the veteran box only; every other claimant enters all income.

• If you are a 100 percent service connected disabled veteran, do not include VA payments (the chart’s income question for owners and for renters).

  “If you are a 100 percent service connected disabled veteran, do not include VA payments.”

• If you owned and occupied your home for the entire year and Line 8 is greater than $30,000, you are not eligible to file this claim.

  “If you owned and occupied your home for the entire year and Line 8 is greater than $30,000, you are not eligible to file this claim.”

• If you rented or did not own and occupy your home for the entire year and Line 8 is greater than $27,200, you are not eligible to file this claim.

  “If you rented or did not own and occupy your home for the entire year and Line 8 is greater than $27,200, you are not eligible to file this claim.”

• Line 7 for married and filing combined who owned and occupied the home for the entire year: enter $4,000.

  “Married and Filing Combined - owned and occupied your home for the entire year - Enter $4,000”

On Form MO-PTC you select one qualification and attach the proof. The veteran box is B, for a 100 percent disabled veteran as a result of military service, with a letter from the Department of Veterans Affairs. Box C is for a person who is 100 percent disabled and has a Social Security Administration letter or Form SSA-1099. A person who has to file a Missouri income tax return uses Form MO-PTS instead of MO-PTC.

Renters who rent from a facility that does not pay property taxes cannot claim the credit. The form passages and chart read for this page say nothing about a veteran’s surviving spouse; box D is for a person 60 or older who received surviving spouse Social Security benefits. The sources read give no filing dates, so check the Department of Revenue Property Tax Credit page for the claim period.

• Box B: 100% Disabled Veteran as a result of military service, with a letter from the Department of Veterans Affairs attached.

  “B. 100% Disabled Veteran as a result of military service (Attach letter from Department of Veterans Affairs - see instructions.)”

• Select only one qualification; copies of letters, forms and the like must be included with the claim.

  “Select only one qualification. Copies of letters, forms, etc., must be included with claim.”

• Renters: if you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.

  “RENTERS: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.”

• If you need to file a Form MO-1040, you must use Form MO-PTS to claim a property tax credit and attach it to the form.

  “If you need to file a Form MO-1040, you must use Form MO-PTS to claim a property tax credit and attach it to the form.”

• Box D: 60 years of age or older and received surviving spouse benefits, with Form SSA-1099 attached.

  “D. 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.)”

In 2026 the House Special Committee on Tax Reform reported a committee substitute for HJR 115, a proposed constitutional amendment. As summarized, upon voter approval it would exempt the homestead of any military veteran who is a resident of the state and has a 100% service-connected disability as determined by the VA, and of any veteran who is a citizen of the state and a former prisoner of war, and would let a surviving spouse continue using the exemption on the same homestead while the spouse uses, occupies and maintains it. This page found no official record that it was truly agreed and finally passed or placed on the November 2026 ballot, so it is treated as a proposal, not as the law.

The same committee reported a committee substitute for HB 2869, the “Missouri Disabled Veteran Homestead Tax Credit Act”. As summarized, it would let a county that adopts it by order, ordinance or resolution grant a credit on a disabled veteran’s qualifying homestead. It is not an enacted law either, and enactment is not confirmed from an official source. Until a measure is shown to have passed, the constitutional exemption for former prisoners of war and the Property Tax Credit above are what this page treats as current. If you hear of a ballot measure or a new law, check the Missouri Secretary of State and the General Assembly before relying on it.

• Upon voter approval, the proposed constitutional amendment in HJR 115 would exempt the homestead of any military veteran who is a resident of this State and has a 100% service-connected disability as determined by the VA, and of any military veteran who is a citizen of this State and a former prisoner of war.

  “Upon voter approval, this proposed constitutional amendment would exempt all real property used as a homestead, as defined in the resolution, from taxation for any military veteran who is a resident of this State and has a 100% service-connected disability as determined by the U.S. Department of Veterans Affairs, and any military veteran who is a citizen of this State and a former prisoner of war.”

• The committee substitute says a county may grant, beginning January 1, 2027 and if adopted by county order, ordinance or resolution, an annual real property tax credit for the qualifying homestead of a disabled veteran with an assessed value not to exceed $500,000.

  “Beginning January 1, 2027, if adopted by county order, ordinance, or resolution, a county may grant an annual real property tax credit for the qualifying homestead of a disabled veteran that has an assessed value not to exceed $500,000.”

• The proposed credit must not reduce assessed valuations and must not be construed as an exemption.

  “This real property tax credit must not reduce assessed valuations and must not be construed as an exemption.”