Senior Tax Credit Program (SB 190)

Clay County Commission Passes Ordinance Adopting the Senior Tax Credit Program

The Clay County Commission passed the Senior Tax Credit November 30, 2023. Provisions of the ordinance take effect January 1, 2025. The passage comes after months of work by the Commission and Clay County staff to craft a plan that applies to all eligible Clay County residents who are 62 years old or older. 

Under Clay County 2023-ORD-42, eligible Clay County residents will be able to  apply to participate in the Senior Tax Credit Program beginning in 2025. To be eligible, the Clay County resident must own, or have a legal interest in, a home within the county, claim that property as their primary residence and be responsible for paying real estate taxes on that property. The resident may only claim one home as a primary residence. 

The tax credit is not retroactive and all Clay County residents eligible for the tax credit in 2025, and who apply in 2025, will have a base tax year of 2024. The tax credit is calculated by subtracting the real estate property tax of the base year from the current year’s real estate property tax. Persons becoming eligible after 2025, will have a base year equal to the year prior to application. 

It will be up to citizens to request the property tax credit annually in writing through Clay County. 

The Clay County Commission meets Thursdays at 6:00 p.m. at the Clay County Administration Building. In addition to attending meetings online, all sessions are streamed online at www.claycountymo.gov

ADDITIONAL RESOURCES

The North Kansas City Senior Tax Exchange Program (STEP) is an opportunity for seniors to provide services to North Kansas City Schools and receive credit toward payment of Clay County real estate taxes. Any senior who is 62 years of age or older, receives social security, and owns taxable real estate property within the district is eligible to apply. Funding for STEP is provided through North Kansas City Schools and a grant from Clay County Senior Services.