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Applications are now being accepted for the Boone County Senior Real Estate Tax Relief Program. Eligible Boone County taxpayers who wish to participate in the program can apply between July 1, 2024, and October 1, 2024.

Applications and information about the application process can be accessed online by visiting and clicking the Boone County Senior Real Estate Tax Relief Program link at the top of the page.

Applications can also be obtained in-person at the Boone County Collector of Revenue’s Office on the first floor of the Boone County Government Center, 801 E. Walnut, Columbia. Completed notarized applications along with required supporting documents should be submitted to the Collector’s Office 8 a.m. to 5 p.m. Monday through Friday.

Notarized applications can also be mailed to the Collector’s Office at 801 E. Walnut, Room 118. Please allow for up to 30 days for your application to be reviewed and for notifications of approval or denial to be sent by the Collector’s Office.

The Boone County Senior Real Estate Tax Relief Program was established in response to enabling legislation from the Missouri General Assembly and voter approval of Boone County Proposition 1 on April 3, 2024. Boone County’s program is authorized under Commission Order 256-2024.

An eligible taxpayer is defined as 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 their primary residence or has a legal or equitable interest in such primary
residence as evidenced by a written instrument; and
• Is liable for the payment of real property taxes on such homestead

For eligible taxpayers as of January 1, 2024, the credit will be calculated by using 2024 as the base tax year. Any eligible credit amount would be applied to the 2025 real estate tax statement once a completed 2025 renewal application has been submitted and approved.

Please visit and click the Boone County Senior Real Estate Tax Relief Program link at the top of the page for additional information, including access to the application and frequently asked questions.

Boone County Commission press release July 1, 2024