Are Veterans or Former POW’s Exempt from Property Tax?

January 9th, 2013

In the November 2, 2010 election, the voters passed House Joint Resolution 15. The measure amends Article X, Section 6 of the Missouri Constitution to read, in pertinent part:

All property, real and personal, of the state, counties and other political

subdivisions, and nonprofit cemeteries, and all real property used as a

homestead as defined by law of any citizen of this state who is a former

prisoner of war, as defined by law, and who has a total service-connected

disability, shall be exempt from taxation . . . . (New language bolded)

While other provisions of this section indicate that the general assembly “may” exempt property by general law, this particular provision mandates the exemption without requiring any action of the general assembly. In fact, pursuant to Article XII, Section 2(b) of the Missouri Constitution, the measure will take effect thirty days after the election approving it.

Consequently, to qualify, the applicant for such an exemption must 1) be a former prisoner of war and 2) a veteran of any branch of the armed forces of the United States or this state who became one hundred percent disabled as a result of his or her military service, and must 3) own and occupy the homestead as a primary residence.


County records should demonstrate that the Applicant is the owner of the homestead.

The applicant for this exemption should provide the assessor with the following


1. Documents or sworn affirmation that the applicant occupies the homestead as

his or her primary residence;

2. A letter from the United States Government or United States Department of

Veterans Affairs as proof of service-connected total disability; AND

3. (a) Form DD 214 (Discharge Certificate) showing Ex-Prisoner of War Status;


(b) A letter from the Military Personnel Records Center1 [also known as

National Archives and Records Administration (NARA)] or the United States

Department of Veteran Affairs indicating that the applicant is former prisoner

of war.