In accordance with the current updates to Missouri State Statue 137.1050, Jackson County has now established an application process to set your “frozen” amount this year and bring senior citizens much-needed tax relief on future years tax bills. The program now allows those taxpayers who are 62 years of age or older to receive a credit on future years tax bills that essentially freezes their property taxes on their primary residence to the tax bill amount from the year of application/eligibility. To qualify, taxpayers need to be 62 years of age or older, be the property owner, or have a legal or equitable interest in the home, is liable for the payment of real property taxes on the home and occupy the property as their primary residence. The year of application and eligibility establishes the base tax year amount, and credits appear in the years following.