Boone County's Senior Property Tax Freeze: What Happens When You Sell

The Boone County senior tax freeze is a credit that belongs to the owner who earned it, not to the house. If you are 62 or older and own the house you live in, the credit can hold your bill near your base-year amount. When you sell, the credit stops. The buyer does not inherit your base year, and you do not carry it to your next house.

This guide covers owners in Columbia, Missouri, and the rest of Boone County. It explains who qualifies, how the credit is figured, what the 2025 vote changed, and how a sale, a death, or a move into care affects it. Every rule here comes from the Boone County Collector's program page, the County Commission orders, or the Missouri statutes behind them.

How does the Boone County senior tax freeze work?

The Boone County senior tax freeze works as a credit printed on your yearly real estate tax bill, and it cancels out most increases above your base-year bill. The county's official name is the Boone County Senior Real Estate Tax Relief Program. It runs through the County Collector's office in the Roger B. Wilson Boone County Government Center in Columbia.

The county itself avoids the word "freeze." Its FAQ says the program "does not freeze your real estate taxes or the assessed value of your home" (Boone County Collector, March 2026). Values and gross taxes still change. The credit subtracts most of the increase.

Where the program came from

Missouri created the senior credit in 2023 (RSMo 137.1050, L. 2023 S.B. 190). Boone County voters approved Proposition 1 in April 2024, the Collector's page says. The County Commission adopted the program on May 30, 2024, and the current version is Commission Order 121-2026, adopted March 10, 2026.

What about the SB 3 homestead credit?

A 2025 special-session law created a separate homestead credit for owners of any age, limited to counties that fit population brackets in the statute (RSMo 137.1055). Boone County's program page and its three commission orders cite only RSMo 137.1050. None of them describes a credit for owners under 62, and the Collector's office answers parcel questions.

Who qualifies for the Boone County property tax credit for seniors

You qualify if you live in Boone County, turned 62 before January 1 of your base year, own the house you live in, and are liable for its taxes. Commission Order 121-2026 sets out these terms:

• Age: Someone who turned 62 during 2026 looks to the 2027 base year.
• Ownership: An owner of record, or a legal or equitable interest shown in writing, such as a trust agreement.
• Residence: The house you actually live in, with one primary residence statewide.

Only one homeowner needs to meet the age rule, the Collector's FAQ says. The credit covers the house and up to 2.5 acres. In a duplex, only the part you live in counts, and rentals do not qualify.

The credit at a glance

The county credit is separate from Missouri's Property Tax Credit, a state refund claimed on Form MO-PTC with its own income rules (Boone County Collector, Missouri Tax Credit Programs page). The Missouri Department of Revenue decides those claims.

The base year and how the credit is figured

Your credit equals this year's real property tax on your homestead minus the tax on the same homestead in your initial credit year, which is the base year. Commission Order 121-2026 defines it as "the year that a taxpayer became an eligible taxpayer, which shall be no earlier than January 1, 2024."

Here is a simple illustration with made-up numbers. Say your base-year bill was $2,400 and this year's gross bill is $2,650. The credit would be the $250 difference, less any excluded items. You would still pay the $2,400 base amount plus anything the credit does not cover.

When the credit first shows up

The credit starts on the bill after your base year. The Collector's example: an owner approved for a 2026 base year can expect any credit on the 2027 bill. Credits are not refunds, and they are not retroactive.

The base can move down, not up

State law adds a rule the county page does not spell out. If your tax in a later year falls below your base-year tax, that lower year becomes your new base (RSMo 137.1050.1). Rising values alone do not raise your base.

Reassessment still happens

Residential real estate is assessed at 19 percent of its true value, with new values set each odd-numbered year (RSMo 137.115). The Boone County Assessor confirms "a re-evaluation of property values every two years (each odd year)" (Boone County Assessor, Real Property page). The next one is for 2027, and the credit then works on the bill that follows.

What the 2025 Proposition 1 vote changed

The 2025 Proposition 1 vote extended Boone County's senior tax freeze to levies for voter-approved debt, such as school and fire district bonds. It passed on August 5, 2025, with almost 78% of ballots in favor (KBIA and the Columbia Missourian, August 2025). Turnout was 12.5% of registered voters, the same report said.

The ballot asked whether Boone County should exempt seniors "from increases in the property tax liability to all the taxing authorities" on their primary residence (KOMU, July 2025).

Before and after, in the county's own orders

The 2024 order excluded the State Blind Pension Fund and "levies related to any and all voter-approved bond indebtedness" (Commission Order 256-2024). The August 12, 2025 order dropped the bond exclusion (Commission Order 395-2025). About 8,500 parcels were covered in the first year (KBIA and the Columbia Missourian, August 2025).

What can still raise your bill

• The State Blind Pension Fund levy, still excluded by name.
• New construction and improvements, which raise your base-year figure by the added tax.
• Annexation into a taxing district that was not on your base-year bill.

How to apply, and the 2027 deadline

You apply once, with a notarized base year application filed at the Boone County Collector's office by June 30 of the year you want as your base. The 2026 window ran from April 1, 2026 to 5:00 PM on June 30, 2026. The Collector anticipates the 2027 window opening "no later than April 1, 2027" and running through June 30, 2027.

The form is posted on the Collector's program page during the window. Include proof of residency, proof of age (such as a driver's license), and proof of ownership (such as the deed book and page). Late or incomplete applications are denied for that year.

Renewal is now automatic

Commission Order 121-2026 removed the annual renewal. Owners approved for base year 2024 or 2025 stay enrolled while they remain eligible. The Collector's site has a Participant Status Lookup. Questions go to BooneTaxCredit@boonemo.gov or the Tax Relief Contact Form.

Does the senior tax freeze transfer when I sell?

The senior tax freeze does not transfer when you sell, to the buyer or to your next house. The Collector's FAQ is direct: "The tax credits do not transfer to another homestead or to the new property owner." It adds that an owner who still qualifies "will need to complete the application process for the new homestead."

What a sale means for you as the seller

Your credit ends with the sale. If you buy another Boone County house and still qualify, you apply again, and your old 2024 or 2025 base stays behind. A new 2027 base year would first produce a credit on a 2028 bill.

What a sale means for the buyer

A buyer who is 62 or older and moves in applies in the next open window. Following the county's example for late applicants, a buyer closing after June 30, 2026 would look to a 2027 base year. Buyers should compare gross tax figures, not a seller's net bill.

How Columbia, MO property taxes are split at closing

Property taxes in Columbia, Missouri are usually split at closing by proration, with the estimated tax for the year divided by the days each side owned the house. The Collector says: "Generally, taxes are prorated between the buyer and seller." The buyer is credited a share of the estimated tax "based on the number of months/days the seller owned the property" (Boone County Collector, Real Estate Taxes page).

Bills are due on receipt and no later than December 31. "The new owner/buyer has the responsibility for paying the total tax bill by December 31," the same page says. Real estate taxes still unpaid on January 1 are delinquent under state law (RSMo 140.010).

Closings on or after October 1

For a sale on or after October 1, the bill may still be issued in the seller's name and mailed to the old address. The Collector's FAQ says the new owner is responsible for the taxes "regardless if a tax bill is received." A seller who receives a bill for a sold house should give the Collector the new owner's name and address.

How the credit fits into proration

Here the county pages go quiet. They do not say whether a seller's credit stays on the bill for the year of a sale, or which figure, gross or net, a closing should use for proration. The Boone County Collector decides how the bill is figured, and your purchase contract sets the proration method.

Before closing, ask the Collector's office how your parcel's bill will be figured for the year. The office is at 801 E. Walnut St., Room 118, in Columbia, and the main line is (573) 886-4285 (Collector contact page). Value questions go to the Boone County Assessor at (573) 886-4270.

Unpaid real estate taxes are a lien that stays with the house. Our guide to the Boone County tax sale timeline explains what happens to delinquent parcels and how redemption works.

Death, moving into care, and renting the house out

The credit generally ends when the qualifying owner stops owning the house or stops living in it as a primary residence. The order requires a homestead "actually occupied by an eligible taxpayer," and enrollment lasts only while you remain eligible.

When an owner dies

The county pages do not address an owner's death directly. They do say credits cannot pass to someone who is not an eligible taxpayer. A surviving co-owner or an heir who moves in and qualifies should ask the Collector how their case is handled. Our guide to selling an inherited house in Columbia covers Boone County probate and small estate options.

Moving into assisted living or a nursing home

The county pages do not say how a move into care is treated, or how long a temporary stay may last. The Boone County Collector's office decides continued eligibility, so call before you assume the credit continues.

Moving out and renting the house

A house you move out of and rent no longer qualifies, since the Collector says owners "cannot claim credits on rental properties." From then on, the house carries its full tax bill.

Weighing the credit when you decide to sell

The credit is a reason to know your numbers before you sell, but it does not need to decide the sale for you. Its value is the gap between your base-year bill and today's gross bill, as shown on your last statement. That gap grows only if taxes on the house rise, and no one can promise they will.

What the Columbia market looks like

In Columbia, Missouri, the median sale price was about $293,360 in the three months ending September 2026, up 4.8% from a year earlier (Redfin, September 2026). Houses took about 36 days to sell, down from 57. Redfin counted 533 sales in those three months, down from 624.

Zillow measures something different: the typical value of all houses, sold or not. Its Home Value Index for Columbia was about $321,671 in September 2026, up about 2.5% from a year earlier (Zillow ZHVI, September 2026). Our Columbia, MO housing market 2026 report breaks these figures down further.

Where a direct sale can fit

Some owners want a sale without repairs, showings, or a long wait. Propcash is a direct cash homebuyer that buys houses as-is and signs the purchase contract as the buyer. We make one transparent cash offer and show how we got to our number. Sellers pay no fees or commissions to Propcash.

A cash sale can close in as few as 7 days after the contract is signed, and you pick the closing date. If you have time and the house shows well, listing with a local agent may net you more, and Propcash will say so. You can request a no-obligation cash offer or read about selling a house fast in Columbia, MO and our other Missouri cash offer options.

Frequently Asked Questions

Does the Boone County senior tax freeze transfer when you sell?

The Boone County senior tax credit does not transfer when you sell. The Boone County Collector's FAQ says the credits do not transfer to another homestead or to the new owner. A buyer who is 62 or older and meets the other rules has to apply on their own and starts with their own base year.

If you move to another house in Boone County, do you keep your base year?

Your base year stays with the old house and ends at the sale. The Collector says an owner who still qualifies must complete the application process for the new homestead. The new house gets a new base year, set by the year you qualify there and the application window you use.

When is the next deadline to apply for the Boone County senior tax credit?

The 2026 window closed at 5:00 PM on June 30, 2026. The Boone County Collector expects the next window to open no later than April 1, 2027 and run through June 30, 2027, which would set 2027 as the base year. Any credit from a 2027 base year would first appear on the 2028 tax bill.

Does the Boone County senior tax credit stop your taxes from ever going up?

The credit limits most increases, but the county says it does not freeze your real estate taxes or your assessed value. The State Blind Pension Fund levy is excluded, and new construction or annexation raises your base-year figure. Reassessment also continues every odd-numbered year, and the credit then offsets the tax increase that follows within those limits.

Do you have to reapply for the Boone County senior tax credit every year?

Annual renewal applications are no longer required. Commission Order 121-2026 made renewal automatic, so owners approved for base year 2024 or 2025 stay enrolled for 2026 and later bill years as long as they remain eligible. A new applicant still files one notarized base year application with supporting documents.

Can you sell a Columbia, MO house that carries the senior tax credit?

A house with the senior credit on it can be sold like any other house in Columbia, Missouri. The credit belongs to the qualifying owner who lives there, so it simply stops at the transfer and places no limit on the sale. Any unpaid taxes are a lien on the real estate and are usually settled from the sale proceeds at closing.