Kip Kendrick, Presiding Commissioner

Justin Aldred, District I Commissioner

Janet Thompson, District II Commissioner

Roger B. Wilson

Boone County Government Center

801 E. Walnut St., Rm 333

Columbia, MO 65201-7732

(573) 886-4305 (573) 886-4311

Boone County
Commission

Boone County News Release

Boone County Commission Amends Senior Real Estate Tax Relief Program Policy

COLUMBIA, Mo. (March 4, 2026) - The Boone County Commission is announcing an amendment to the Boone County Senior Real Estate Tax Relief Program policy, removing the requirement for annual renewal. The amendment will go before Commission for a first reading on Thursday, March 5 at 1:30 p.m. at the regular Commission meeting held in the Boone County Government Center Commission Chambers located at 801 E. Walnut in Columbia.

The original policy, adopted by Commission on May 29, 2024, required program participants to submit an annual renewal form to continue program enrollment. With the amendment, this step will no longer be required. Applicants who maintain eligibility will automatically be enrolled for subsequent tax bill years, beginning with 2026.

"As with any new program, we learn what works best and how we can improve the processes for Boone County taxpayers," said Boone County Collector Brian McCollum. "Removing the annual renewal requirement should make it easier for participants to remain in the program, as well as allow County staff to administer the program more efficiently and cost-effectively."

This amendment provides a process improvement for all parties - rather than requiring participants to maintain annual renewals, staff of the Boone County Collector's Office will utilize an exception reporting program to determine continued eligibility for the program.

Presiding Commissioner Kip Kendrick stated, "I really appreciate the Collector bringing this process improvement forward to Commission. This amendment will create efficiencies for County staff and reduce barriers for seniors. It's a win-win."

An eligible taxpayer is a Boone 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.

To maintain eligibility, program participants must continue to reside in the home claimed as their primary residence at the time they were initially enrolled in and approved for the program. If the program participant moves and/or purchases another home as their primary residence, they will have the opportunity to sign up and complete an application for this new primary residence during the annual application period.

Eligible taxpayers who apply for and qualify for the Boone County Senior Real Estate Tax Relief Program 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.

For taxpayers eligible as of January 1, 2026, the application period setting 2026 as the base tax year will begin April 1, 2026, and run through June 30, 2026. Any eligible credit amount will be calculated by using 2026 as the base tax year. Applicants setting 2026 as the base tax year could expect to see any eligible credit applied to the 2027 real estate tax statement.

Additional information about the program, including FAQs, is available at https://www.showmeboone.com/collector/senior-re-tax-relief.asp.

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