The Missouri circuit breaker is not the same as the county senior freeze.

Missouri's Property Tax Credit, often called the circuit breaker, is a state income-tax credit for certain senior citizens and 100 percent disabled individuals. It can apply to a portion of real estate taxes or rent paid, depending on eligibility and income. The official details live on the Missouri DOR Property Tax Credit page.

The headline maximums

The DOR page reviewed for this guide says the credit is up to $750 for renters and up to $1,100 for owners who owned and occupied their home. The actual amount depends on household income and qualifying tax or rent paid.

The facility-rent trap

If rent is paid to a facility that does not pay property taxes, DOR says the renter is not eligible for this credit. That is one of the small details worth checking before counting on the credit.

Where to start

Use DOR's current qualification chart and forms for the tax year you are filing. Do not use this guide as a substitute for the current form instructions.