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The Circuit Breaker is a popular tax credit that helps seniors and Missourians living with disabilities who have fixed incomes to stay in their homes by offsetting costs related to property taxes. When the credit was established, lawmakers recognized that property owners pass along the cost of property taxes to their tenants through rental rates. As a result, both homeowners and renters are eligible for the credit, which is based on the amount of property tax paid for owners and the amount of rent paid for renters. Missourians who rent from a facility that does not pay property taxes are not eligible for the property tax credit.
Eligibility for the Circuit Breaker Property Tax Credit
In state fiscal year 2018 (tax year 2017), Missouri’s circuit breaker property tax credit helped 178,518 seniors & Missourians living with disabilities. About 94,000 (or over half of recipients) were renters.
To qualify for the credit, as a renter, income must be: $27,500 or less if single, or $29,500 or less if married.
To qualify as a homeowner, income must be $30,000 or less if single, or $34,000 or less if married.
- The maximum credit is $750 for renters and $1,100 for owners. The actual credit is based on amount paid and total household income, taxable and nontaxable.
- In fiscal year 2018, the average credit was just $547.
Though a modest amount, by offsetting a portion of the cost of property tax, the credit helps seniors and Missourians living with disabilities remain living independently in their own homes and increases their ability to afford basic expenses.
Renters are Eligible for the Credit in 17 of 18 States with a Circuit Breaker
Eighteen states provide a circuit breaker credit. The vast majority, seventeen, of those states allow renters to qualify for the credit to help offset the high cost of housing for those who live on fixed incomes.
Over 2 in 3 Missouri families making less than $35,000 annually pay more than 30% of their income toward housing as compared to fewer than 1 in 10 families making more than $35,000.
In Missouri, three-quarters of renters making less than $35,000 annually pay over 30% of their income toward housing costs as compared to around half of owners making the same wage.
| Missourians in Every Legislative District are Impacted
Circuit Breaker Claims by State Senate District State Fiscal Year 2018 (Tax Year 2017)[1] |
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| State Senate District | All Claims | Renter Claims | All Benefits | Renter Benefits |
| 1 | 4,751 | 1,824 | $3,059,282 | $1,032,542 |
| 2 | 2,545 | 1,167 | $1,457,123 | $582,123 |
| 3 | 7,130 | 4,083 | $3,818,816 | $2,307,480 |
| 4 | 7,848 | 5,355 | $4,576,034 | $3,108,327 |
| 5 | 10,791 | 8,807 | $6,031,823 | $5,036,075 |
| 6 | 4,472 | 1,970 | $2,296,869 | $1,069,266 |
| 7 | 4,048 | 2,419 | $2,265,022 | $1,245,474 |
| 8 | 2,413 | 1,018 | $1,401,544 | $478,732 |
| 9 | 6,694 | 4,275 | $3,437,184 | $2,222,079 |
| 10 | 4,109 | 1,913 | $2,167,326 | $999,413 |
| 11 | 5,648 | 2,663 | $3,358,112 | $1,425,146 |
| 12 | 4,850 | 2,166 | $2,463,808 | $1,063,306 |
| 13 | 7,062 | 4,330 | $4,261,708 | $2,433,357 |
| 14 | 8,792 | 5,449 | $5,370,995 | $3,092,555 |
| 15 | 2,401 | 828 | $1,467,389 | $441,494 |
| 16 | 4,682 | 2,075 | $2,356,192 | $1,123,164 |
| 17 | 3,343 | 1,574 | $2,008,102 | $798,768 |
| 18 | 5,324 | 2,537 | $2,592,856 | $1,355,863 |
| 19 | 3,445 | 2,054 | $1,920,804 | $1,094,481 |
| 20 | 4,617 | 1,899 | $2,688,850 | $1,083,341 |
| 21 | 4,546 | 2,164 | $2,381,495 | $1,142,028 |
| 22 | 4,109 | 1,887 | $2,429,573 | $1,030,875 |
| 23 | 2,941 | 1,284 | $1,742,587 | $662,542 |
| 24 | 3,780 | 1,624 | $2,424,246 | $894,975 |
| 25 | 8,718 | 5,444 | $4,345,650 | $3,160,075 |
| 26 | 3,689 | 1,626 | $2,136,769 | $871,655 |
| 27 | 6,584 | 3,636 | $3,337,813 | $2,033,717 |
| 28 | 6,934 | 3,075 | $3,371,355 | $1,727,823 |
| 29 | 5,332 | 2,254 | $2,639,172 | $1,239,015 |
| 30 | 6,474 | 3,638 | $3,765,029 | $2,124,581 |
| 31 | 4,716 | 2,255 | $2,457,957 | $1,174,449 |
| 32 | 5,599 | 2,618 | $2,743,821 | $1,391,924 |
| 33 | 6,159 | 2,654 | $2,758,575 | $1,445,088 |
| 34 | 3,972 | 2,233 | $2,157,101 | $1,195,911 |
| Statewide | 178,518 | 94,796 | $97,690,981 | $52,087,643 |
[1] District level estimates calculated by the Missouri Budget Project using zip code level data from the Missouri Department of Revenue and the Missouri Census Data Center Geocorr 2014: Geographic Correspondence Engine.
| Missourians in Every Legislative District are Impacted
Circuit Breaker Claims by State House District State Fiscal Year 2018 (Tax Year 2017)[1] |
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| House District | All Claims | Renter Claims | Total Benefits | Renter Benefits |
| 1 | 954 | 447 | $477,706 | $220,434 |
| 2 | 1,135 | 468 | $557,990 | $233,370 |
| 3 | 1,190 | 629 | $574,722 | $314,288 |
| 4 | 781 | 248 | $358,797 | $131,211 |
| 5 | 1,274 | 696 | $636,538 | $378,609 |
| 6 | 1,126 | 537 | $544,087 | $282,332 |
| 7 | 1,319 | 679 | $637,508 | $338,691 |
| 8 | 859 | 280 | $453,965 | $134,242 |
| 9 | 1,049 | 598 | $541,153 | $297,443 |
| 10 | 1,357 | 921 | $725,220 | $511,369 |
| 11 | 1,014 | 452 | $511,379 | $242,881 |
| 12 | 542 | 255 | $312,230 | $131,376 |
| 13 | 381 | 163 | $240,253 | $86,262 |
| 14 | 502 | 247 | $295,273 | $127,076 |
| 15 | 826 | 337 | $513,653 | $171,912 |
| 16 | 414 | 166 | $251,494 | $84,898 |
| 17 | 807 | 431 | $485,397 | $229,224 |
| 18 | 985 | 489 | $575,095 | $231,800 |
| 19 | 1,238 | 722 | $680,446 | $414,001 |
| 20 | 1,173 | 558 | $713,235 | $295,546 |
| 21 | 1,379 | 727 | $819,272 | $387,427 |
| 22 | 1,658 | 977 | $853,620 | $519,041 |
| 23 | 1,746 | 1,359 | $824,465 | $680,553 |
| 24 | 1,223 | 948 | $650,670 | $482,974 |
| 25 | 530 | 195 | $319,297 | $100,729 |
| 26 | 1,453 | 920 | $730,511 | $482,571 |
| 27 | 1,185 | 674 | $644,399 | $356,220 |
| 28 | 1,085 | 520 | $649,781 | $267,050 |
| 29 | 1,306 | 538 | $790,662 | $281,765 |
| 30 | 655 | 285 | $380,626 | $135,590 |
| 31 | 531 | 205 | $322,345 | $101,230 |
| 32 | 586 | 242 | $343,432 | $115,444 |
| 33 | 826 | 407 | $457,839 | $203,681 |
| 34 | 396 | 151 | $227,611 | $69,916 |
| 35 | 566 | 273 | $320,488 | $128,993 |
| 36 | 945 | 460 | $551,511 | $242,651 |
| 37 | 904 | 510 | $504,581 | $258,026 |
| 38 | 736 | 375 | $415,744 | $191,541 |
| 39 | 1,003 | 406 | $484,813 | $202,054 |
| 40 | 948 | 405 | $471,818 | $226,435 |
| 41 | 859 | 428 | $470,963 | $222,559 |
| 42 | 908 | 354 | $496,046 | $182,349 |
| 43 | 996 | 456 | $484,926 | $235,516 |
| 44 | 789 | 427 | $431,895 | $222,161 |
| 45 | 658 | 433 | $379,776 | $233,246 |
| 46 | 532 | 351 | $300,162 | $184,095 |
| 47 | 736 | 411 | $408,229 | $220,838 |
| 48 | 1,118 | 577 | $573,482 | $323,358 |
| 49 | 729 | 405 | $393,285 | $214,743 |
| 50 | 647 | 338 | $361,143 | $181,927 |
| 51 | 931 | 546 | $490,583 | $297,812 |
| 52 | 1,286 | 683 | $660,134 | $371,084 |
| 53 | 888 | 383 | $499,029 | $202,935 |
| 54 | 789 | 347 | $426,943 | $188,208 |
| 55 | 512 | 191 | $300,672 | $97,718 |
| 56 | 686 | 320 | $392,545 | $154,089 |
| 57 | 1,442 | 595 | $698,842 | $305,428 |
| 58 | 1,194 | 446 | $574,712 | $237,720 |
| 59 | 744 | 405 | $407,457 | $219,271 |
| 60 | 759 | 454 | $423,552 | $247,727 |
| 61 | 896 | 326 | $514,261 | $178,429 |
| 62 | 990 | 404 | $481,916 | $220,464 |
| 63 | 610 | 299 | $344,413 | $153,118 |
| 64 | 685 | 351 | $382,658 | $178,322 |
| 65 | 880 | 472 | $519,358 | $247,208 |
| 66 | 2,185 | 1,498 | $1,313,520 | $865,514 |
| 67 | 1,250 | 748 | $753,301 | $415,645 |
| 68 | 1,293 | 717 | $781,308 | $393,794 |
| 69 | 1,050 | 522 | $631,080 | $290,370 |
| 70 | 637 | 259 | $390,890 | $140,599 |
| 71 | 824 | 320 | $535,454 | $175,139 |
| 72 | 1,292 | 591 | $833,344 | $332,937 |
| 73 | 1,940 | 1,191 | $1,196,551 | $680,750 |
| 74 | 2,079 | 1,337 | $1,255,360 | $758,839 |
| 75 | 2,435 | 1,627 | $1,461,237 | $921,543 |
| 76 | 2,931 | 2,158 | $1,551,330 | $1,300,884 |
| 77 | 2,314 | 1,942 | $1,243,440 | $1,114,501 |
| 78 | 2,053 | 1,808 | $1,126,131 | $1,000,176 |
| 79 | 2,217 | 1,947 | $1,196,787 | $1,064,920 |
| 80 | 1,579 | 1,033 | $994,664 | $608,534 |
| 81 | 2,391 | 1,824 | $1,420,790 | $1,073,217 |
| 82 | 1,361 | 816 | $877,273 | $484,377 |
| 83 | 959 | 473 | $616,125 | $260,860 |
| 84 | 2,145 | 1,726 | $1,179,196 | $978,819 |
| 85 | 2,240 | 1,294 | $1,394,581 | $752,360 |
| 86 | 1,709 | 1,055 | $1,053,985 | $580,936 |
| 87 | 461 | 235 | $292,507 | $125,510 |
| 88 | 425 | 172 | $269,676 | $90,096 |
| 89 | 274 | 81 | $168,776 | $41,735 |
| 90 | 499 | 182 | $308,154 | $98,103 |
| 91 | 733 | 302 | $458,632 | $156,372 |
| 92 | 1,107 | 376 | $727,400 | $211,767 |
| 93 | 1,585 | 759 | $1,019,841 | $447,549 |
| 94 | 1,021 | 387 | $657,656 | $225,817 |
| 95 | 608 | 195 | $375,079 | $108,632 |
| 96 | 628 | 206 | $388,395 | $109,739 |
| 97 | 720 | 307 | $429,817 | $168,624 |
| 98 | 485 | 190 | $291,069 | $103,939 |
| 99 | 484 | 176 | $295,015 | $92,188 |
| 100 | 365 | 115 | $218,032 | $56,598 |
| 101 | 267 | 78 | $160,793 | $38,132 |
| 102 | 351 | 118 | $216,561 | $62,745 |
| 103 | 505 | 191 | $296,882 | $94,359 |
| 104 | 481 | 167 | $285,992 | $82,805 |
| 105 | 543 | 214 | $317,215 | $107,286 |
| 106 | 603 | 276 | $362,126 | $147,935 |
| 107 | 630 | 302 | $352,135 | $147,006 |
| 108 | 505 | 236 | $290,235 | $118,371 |
| 109 | 1,014 | 524 | $573,635 | $277,605 |
| 110 | 483 | 182 | $291,877 | $95,784 |
| 111 | 868 | 341 | $520,841 | $189,860 |
| 112 | 752 | 294 | $455,338 | $163,172 |
| 113 | 768 | 292 | $466,470 | $157,534 |
| 114 | 1,225 | 760 | $685,909 | $409,851 |
| 115 | 1,320 | 721 | $739,790 | $402,733 |
| 116 | 1,527 | 927 | $826,070 | $512,862 |
| 117 | 1,890 | 1,217 | $1,015,065 | $699,666 |
| 118 | 1,273 | 593 | $698,653 | $334,426 |
| 119 | 1,272 | 598 | $721,137 | $330,029 |
| 120 | 1,339 | 643 | $686,919 | $358,380 |
| 121 | 881 | 455 | $430,224 | $232,129 |
| 122 | 421 | 200 | $213,633 | $108,318 |
| 123 | 1,199 | 547 | $617,081 | $312,823 |
| 124 | 974 | 354 | $500,494 | $189,621 |
| 125 | 1,615 | 510 | $717,103 | $281,812 |
| 126 | 1,378 | 751 | $682,554 | $415,774 |
| 127 | 1,240 | 485 | $585,671 | $262,003 |
| 128 | 1,256 | 558 | $628,246 | $318,026 |
| 129 | 1,426 | 711 | $698,387 | $408,447 |
| 130 | 1,039 | 423 | $616,612 | $245,968 |
| 131 | 1,635 | 874 | $923,455 | $526,812 |
| 132 | 1,463 | 956 | $852,694 | $582,702 |
| 133 | 1,121 | 578 | $659,284 | $334,113 |
| 134 | 1,022 | 509 | $610,497 | $279,709 |
| 135 | 1,330 | 722 | $770,120 | $415,375 |
| 136 | 998 | 494 | $585,215 | $270,121 |
| 137 | 1,060 | 442 | $568,914 | $250,471 |
| 138 | 972 | 323 | $496,719 | $184,840 |
| 139 | 967 | 405 | $577,538 | $221,976 |
| 140 | 955 | 378 | $541,623 | $213,155 |
| 141 | 1,200 | 493 | $519,452 | $264,410 |
| 142 | 1,051 | 420 | $441,069 | $216,976 |
| 143 | 1,433 | 602 | $611,145 | $327,902 |
| 144 | 1,572 | 837 | $729,379 | $475,614 |
| 145 | 1,603 | 701 | $798,453 | $397,602 |
| 146 | 1,122 | 577 | $602,605 | $328,986 |
| 147 | 1,250 | 839 | $672,023 | $457,867 |
| 148 | 1,588 | 979 | $781,905 | $549,723 |
| 149 | 1,876 | 1,185 | $906,565 | $666,913 |
| 150 | 2,101 | 1,499 | $1,093,030 | $870,115 |
| 151 | 1,496 | 784 | $714,013 | $437,672 |
| 152 | 2,119 | 1,385 | $1,101,970 | $827,536 |
| 153 | 1,633 | 905 | $793,356 | $540,150 |
| 154 | 1,456 | 694 | $698,436 | $381,236 |
| 155 | 1,494 | 590 | $654,077 | $326,268 |
| 156 | 1,118 | 596 | $590,534 | $316,134 |
| 157 | 1,218 | 488 | $590,943 | $258,988 |
| 158 | 1,194 | 492 | $592,886 | $282,169 |
| 159 | 762 | 273 | $345,411 | $151,434 |
| 160 | 1,049 | 429 | $511,558 | $230,614 |
| 161 | 1,078 | 468 | $539,439 | $243,254 |
| 162 | 1,185 | 667 | $575,199 | $346,341 |
| 163 | 1,215 | 668 | $613,755 | $361,204 |
| Statewide | 178,517 | 94,794 | $97,689,907 | $52,086,407 |
[1] District level estimates calculated by the Missouri Budget Project using zip code level data from the Missouri Department of Revenue and the Missouri Census Data Center Geocorr 2014: Geographic Correspondence Engine.
