Missouri · Boone County · Local exemptions · Updated Oct 2026

Boone County, MO property tax exemptions (2026)

The property tax breaks that are set or run locally in Boone County, on top of Missouri’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.

What is different in Boone County

Boone County (Columbia) voters approved the Senior Real Estate Tax Relief Program (Proposition 1, April 3, 2024). Seniors 62+ apply once, April 1 - June 30, with a notarized base-year application; renewal is now automatic. The credit starts on the bill after your base year and covers the home plus up to 2.5 acres.

Apply at
Boone County Collector
Phone
(573) 886-4285
Local breaks
Senior Real Estate Tax Relief Program
Tax year
2026

Where to apply in Boone County

Boone County Collector

Phone
(573) 886-4285
Address
801 E. Walnut St., Room 118, Columbia, MO 65201
Official exemptions page

Other offices

Local exemptions in Boone County

Senior freeze or deferral

Senior Real Estate Tax Relief Program

A credit equal to the increase in your homestead real property tax above your base (initial credit) year. Not an assessment freeze: the State Blind Pension Fund, new construction/improvements and annexation can still raise the bill. Covers the residence and up to 2.5 acres.

Set by
county
Tax year
2026
Who qualifies
Boone County resident 62 or older before January 1 of the initial credit year (no earlier than 2024); owner of record or with a legal/equitable interest by written instrument; liable for the taxes. One primary residence statewide; no rental property; mobile homes taxed as personal property do not qualify.
How to apply
Download the printable base-year application or get it at the Collector's Office; sign it before a notary; attach proof of residency (driver's license, voter card or state ID), proof of age (driver's license, birth certificate or passport) and proof of ownership (deed or its book/page). Questions: [email protected].
Deadline
Base-year application April 1 - June 30 (2026 window closed June 30, 2026 at 5 PM; 2027 window expected April 1 - June 30, 2027). Approved for base year 2026 = credit on the 2027 bill.
Renewal
Automatic since Commission Order 121-2026 (enrolled for 2024 or 2025 base years stay in while eligible).

Source: official page

State exemptions that also apply here

These breaks come from Missouri law. Their full rules, forms and deadlines are on the Missouri page.

All Missouri property tax exemptions

By group in Missouri: Seniors · Veterans · Disability

Savings estimate for Boone County

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

Boone County median effective rate: 0.82% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate in Boone County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. It is a county-wide middle value; rates differ by town and school district.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Boone County

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Boone County

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about property tax exemptions in Boone County

What property tax exemptions are there in Boone County?

Boone County (Columbia) voters approved the Senior Real Estate Tax Relief Program (Proposition 1, April 3, 2024). Seniors 62+ apply once, April 1 - June 30, with a notarized base-year application; renewal is now automatic. The credit starts on the bill after your base year and covers the home plus up to 2.5 acres. Local breaks here: Senior Real Estate Tax Relief Program.

Where do I apply for a property tax exemption in Boone County?

Boone County Collector Phone: (573) 886-4285 Address: 801 E. Walnut St., Room 118, Columbia, MO 65201. Also: Boone County Assessor, which sets the assessed value (appeals). Also: Missouri Department of Revenue, Property Tax Credit, which state program: MO-PTC circuit-breaker refund for seniors 65+ and disabled homeowners.

When is the deadline to apply in Boone County?

Senior Real Estate Tax Relief Program: Base-year application April 1 - June 30 (2026 window closed June 30, 2026 at 5 PM; 2027 window expected April 1 - June 30, 2027). Approved for base year 2026 = credit on the 2027 bill.

Do I have to reapply every year in Boone County?

Senior Real Estate Tax Relief Program: Automatic since Commission Order 121-2026 (enrolled for 2024 or 2025 base years stay in while eligible).

Do Missouri’s statewide exemptions apply in Boone County too?

Yes. The statewide breaks on our Missouri page apply here as well, for example Missouri Property Tax Credit (circuit breaker), Form MO-PTC, Homestead Exemption for Former Prisoners of War with a Total Service-Connected Disability and Senior Citizen Property Tax Freeze Credit (county option, age 62+). This page adds what Boone County sets or runs itself.

Good to know in Boone County

  • Countywide reassessment happens every odd-numbered year (Boone County Collector FAQ).

Think your assessed value is too high? See how to appeal in Boone County.

Sources

Last checked: Oct 2026.